# 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 3

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

Any goods listed in Article 2 which are contained in a small consignment of a non-commercial character in quantities exceeding those laid down in the said Article shall be excluded in their entirety from exemption.

---
Source: https://www.legislation.gov.uk/eudr/2006/79/article/3 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-79/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.