The following shall be admitted free of import duties, within the limits and under the conditions laid down by the competent authorities:

1. (a)

   gifts to reigning monarchs and Heads of State;

2. (b)

   goods to be used or consumed by reigning monarchs and Heads of State of third countries, or persons officially representing them, during their official stay in the customs territory of the Community. However, relief may be made subject, by the Member State of importation, to reciprocal treatment.

The provisions of the first paragraph are also applicable to persons enjoying prerogatives at international level analogous to those enjoyed by reigning monarchs or Heads of State.