# Council Directive 2009/132/EC of 19 October 2009 determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods (codified version), Article 61

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

Exemption shall be granted only:
(a) where the articles intended as gifts are offered on an occasional basis;
(b) where they do not, by their nature, value or quantity, reflect any commercial interest;
(c) if they are not used for commercial purposes.

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Source: https://www.legislation.gov.uk/eudr/2009/132/article/61 (the official version)
Page: https://openlegislation.uk/eu-directive-2009-132/article-61
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.