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19. Subject to article 20 below, a person entering the United Kingdom shall not be required to pay any duty or tax chargeable on the importation into the United Kingdom of any goods on condition that—
(a)he is normally resident in a third country;
(b)he is paying an official visit to the United Kingdom;
(c)the goods are in the nature of an occasional gift which he intends to offer to the host authorities during his visit; and
(d)the goods are not intended for a commercial purpose.
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