# Council Directive 2007/74/EC of 20 December 2007 on the exemption from value added tax and excise duty of goods imported by persons travelling from third countries, Article 6

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

For the purposes of the application of the exemptions, imports shall be regarded as being of a non-commercial character if they meet the following conditions:
(a) they take place occasionally;
(b) they consist exclusively of goods for the personal or family use of the travellers, or of goods intended as presents.
The nature or quantity of the goods must not be such as to indicate that they are being imported for commercial reasons.

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Source: https://www.legislation.gov.uk/eudr/2007/74/article/6 (the official version)
Page: https://openlegislation.uk/eu-directive-2007-74/article-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.