{
  "url": "https://openlegislation.uk/eu-directive-2006-79/article-2",
  "json_url": "https://openlegislation.uk/eu-directive-2006-79/article-2.json",
  "legislation": "eudr/2006/79",
  "legislation_title": "Council Directive 2006/79/EC of 5 October 2006 on the exemption from taxes of imports of small consignments of goods of a non-commercial character from third countries (codified version)",
  "legislation_url": "https://openlegislation.uk/eu-directive-2006-79",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "1. Article I shall apply to the goods listed below subject to the following quantitative limits:\n(a) tobacco products\n(i) 50 cigarettes,\nor\n(ii) 25 cigarillos (cigars of a maximum weight of three grams each),\nor\n(iii) 10 cigars,\nor\n(iv) 50 grams of smoking tobacco;\n(b) alcohol and alcoholic beverages:\n(i) distilled beverages and spirits of an alcoholic strength exceeding 22 % vol.; undenatured ethyl alcohol of 80 % vol. and over: one standard bottle (up to 1 litre),\nor\n(ii) distilled beverages and spirits, and aperitifs with a wine or alcohol base, tafia, saké or similar beverages of an alcoholic strength of 22 % vol. or less; sparkling wines, fortified wines: one standard bottle (up to 1 litre),\nor\n(iii) still wines: two litres;\n(c) perfumes: 50 grams,\nor\ntoilet waters: 0,25 litre or eight ounces;\n(d) coffee: 500 grams,\nor\ncoffee extracts and essences: 200 grams;\n(e) tea: 100 grams,\nor\ntea extracts and essences: 40 grams.\n2. Member States shall have the right to reduce the quantities of the products referred to in paragraph 1 eligible for exemption from turnover tax and excise duties, or to abolish exemption for such products altogether.",
  "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/eudr/2006/79/article/2",
    "retrieved_at": "2026-11-01T15:22:33.900186+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."
}