Division 11 Standard 28

‘Community legislation provides relief for goods the total value of which does not exceed 45 ECU forming small consignments of a non-commercial nature sent without payment by a private person to another private person living in the customs territory of the Community.

Besides quantitative restrictions applicable to tobacco, alcohol and alcoholic beverages, Community legislation provides for the following maximum tax allowances for imports of coffee, tea, perfumes and toilet water:

(a) coffee:	500 grammes
or coffee extracts and essences:	200 grammes
(b) tea:	100 grammes
or tea extracts and essences:	40 grammes
(c) perfumes:	50 grammes
or toilet waters:	0,25 litre

’