# Council Decision of 8 December 1994 accepting, on behalf of the Community, Annexes E.7 and F.4 to the International Convention on the Simplification and Harmonization of Customs Procedures (94/798/EC), Division 24: Recommended practice

Extent: E+W+S+N.I.

Admission free of import duties and taxes should be granted in respect of consignments containing only personal gifts (excluding alcohol, alcoholic beverages or tobacco goods) the aggregate value of which, determined on the basis of the retail prices in the country of despatch, does not exceed 30 SDRs. Where several consignments are despatched at the same time by the same sender to the same addressee, the aggregate value should be taken to be the total value of all those consignments. The formalities for obtaining admission free of import duties and taxes should be as simple as possible. It should be possible to admit such gifts free of economic import prohibitions and restrictions.

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Source: https://www.legislation.gov.uk/eudn/1994/798/annex/II/division/7/division/e/division/24 (the official version)
Page: https://openlegislation.uk/eu-decision-1994-798/annex-II/division-7/division-e/division-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.