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24. In this Part—
“accompanied baggage on departure” means baggage which—
accompanies an individual when departing from the United Kingdom; or
would have accompanied the individual had the baggage not been delayed in transit from the United Kingdom;
“containers” has the same meaning as in Article 1 of the Customs Convention on Containers, 1972, done at Geneva on 2 December 1972 under the auspices of the United Nations International Maritime Organisation(1);
“non-commercial goods” means goods—
which are provided by one individual to another;
where no payment is made, directly or indirectly, for the goods by the recipient;
which are for the personal use of the recipient; and
which do not form part of a series of consignments of goods made between the individuals;
“personal gifts on export” means goods contained within accompanied baggage on departure of a qualifying departing traveller which—
are intended for an individual’s personal use;
are not exported for commercial purposes; and
do not form part of a series of consignments of goods exported by the qualifying departing traveller;
“qualifying departing traveller” means an individual who—
is resident in the United Kingdom or the Isle of Man and is departing for a temporary stay outside the United Kingdom and the Isle of Man; or
is not resident in the United Kingdom or the Isle of Man and is departing after a temporary stay in the United Kingdom.
Available electronically from: https://treaties.un.org/doc/Treaties/1975/12/19751206%2002-58%20AM/Ch_XI_A_15p.pdf. A hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London, SW1A 2BQ.
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