Relief shall be granted only:
(a)
where the articles intended as gifts are offered on an occasional basis;
(b)
where they do not, by their nature, value or quantity, reflect any commercial interest;
(c)
if they are not used for commercial purposes.
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04
CitationArticle 84 of Council Regulation (EC) No 1186/2009 (LawPlayer, data as of 2026-07-04)