# 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), 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
’

---
Source: https://www.legislation.gov.uk/eudn/1988/355/attachment/1/division/11. (the official version)
Page: https://openlegislation.uk/eu-decision-1988-355/attachment-1/division-11.
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.