Division 1 Customs duty shall be charged at the flat rate of 10 % ad valorem on goods:

• contained in consignments sent by one private individual to another,

  or

• contained in travellers' personal luggage,

provided that such importations are not of a commercial nature.

This flat rate 10 % customs duty shall apply provided that the value of the goods subject to import duty does not exceed ECU 200 per consignment or per traveller.

Such flat rate assessment shall not apply to goods falling within Chapter 24 which are contained in a consignment or in travellers' personal luggage in amounts exceeding those laid down in Article 31 or in Article 46 of Council Regulation (EEC) No 918/83^f1, as last amended by Regulation (EEC) No 355/94^f2.