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1. Subject to Article 24, any consignments made up of goods of negligible value dispatched direct from a third country to a consignee in the Community shall be admitted free of import duties. 2. For the purposes of paragraph 1, ‘goods of negligible value’ means goods the intrinsic value of which does not exceed a total of EUR 150 per consignment.
The relief shall not apply to the following: (a) alcoholic products; (b) perfumes and toilet waters; (c) tobacco or tobacco products.
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