{
  "url": "https://openlegislation.uk/eu-decision-1988-355/annex-B.2/division-5/division-9/division-28/annotation/1",
  "json_url": "https://openlegislation.uk/eu-decision-1988-355/annex-B.2/division-5/division-9/division-28/annotation/1.json",
  "legislation": "eudn/1988/355",
  "legislation_title": "Council Decision of 7 June 1988 accepting, on behalf of the Community, Annex B.2 to the International Convention on the Simplification and Harmonization of Customs Procedures (88/355/EEC)",
  "legislation_url": "https://openlegislation.uk/eu-decision-1988-355",
  "path": "annex/B.2/division/5/division/9/division/28/annotation/1",
  "kind": "division",
  "number": null,
  "heading": "Note",
  "text": "A gift is usually considered to be personal if it:\n(a) is sent to a private person by or on behalf of another private person resident abroad;\n(b) is occasional; and\n(c) consists only of goods for personal use by the addressee or his family, and the nature and quantity of the goods imported are such that the consignment is obviously not of a commercial nature.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/1988/355/annex/B.2/division/5/division/9/division/28/annotation/1",
    "retrieved_at": "2026-11-01T15:20:08.010803+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}