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EUROPEAN COMMUNITIES (EXEMPTION FROM VALUE-ADDED TAX ON THE PERMANENT IMPORTATION OF CERTAIN GOODS) REGULATIONS 2012

7 Goods of negligible value

Tax shall not be charged on the importation of goods (other than alcoholic products, perfumes, toilet waters, tobacco and tobacco products) not exceeding a total value of €22 which do not form part of grouped consignments from the same consignor to the same consignee.