Division 13 Recommended practice 32

‘For the operations covered by points (a) and (b), Community legislation provides that the relief applies to documents addressed or distributed free of charge.

Community legislation does not provide for the operations envisaged under points (g) and (k) of this Recommended practice.

The importations covered by point (ij) are permitted under Community legislation in so far as duty-free admission does not give rise to abuses or to major distortions of competition and that these goods are used for the transmission of information sent free of charge to the addressee.’