European Communities (Tax Exemption for Certain Non-commercial Goods Imported in the Personal Luggage of Travellers from Third Countries) Regulations 2008 (S.I. Number 480 of 2008)

9. (1) Goods, other than those to which Regulation 10 or 11 applies, shall be exempt from value-added tax where their total value does not exceed €430.
(2) For the purposes of applying the monetary threshold specified in paragraph (1), the value of an individual item may not be split up.
(3) The value of medicinal products required to meet the personal needs of a crewmember shall not be taken into consideration for the purposes of applying the exemption specified in paragraph (1).

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European Communities (Tax Exemption for Certain Non-commercial Goods Imported in the Personal Luggage of Travellers from Third Countries) Regulations 2008 (S.I. Number 480 of 2008)