Article 62
1. Exemption from tax, within the limits and under the conditions laid down by the competent authorities, shall be granted in respect of: (a) gifts to reigning monarchs and heads of State; (b) goods to be used or consumed by reigning monarchs and heads of State of a third country, or by persons officially representing them, during their official stay in the Community. 2. The exemption referred to in paragraph 1(b) may be made subject, by the Member State of importation, to reciprocal treatment. 3. The exemption referred to in paragraph 1 is also applicable to persons enjoying prerogatives at international level analogous to those enjoyed by reigning monarchs or heads of State.