# 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), Article 2

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

1. Article I shall apply to the goods listed below subject to the following quantitative limits:
(a) tobacco products
(i) 50 cigarettes,
or
(ii) 25 cigarillos (cigars of a maximum weight of three grams each),
or
(iii) 10 cigars,
or
(iv) 50 grams of smoking tobacco;
(b) alcohol and alcoholic beverages:
(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),
or
(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),
or
(iii) still wines: two litres;
(c) perfumes: 50 grams,
or
toilet waters: 0,25 litre or eight ounces;
(d) coffee: 500 grams,
or
coffee extracts and essences: 200 grams;
(e) tea: 100 grams,
or
tea extracts and essences: 40 grams.
2. 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.

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Source: https://www.legislation.gov.uk/eudr/2006/79/article/2 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-79/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.