# Commission Regulation (EC) No 1359/95 of 13 June 1995 amending Annexes I and II to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, and repealing Regulation (EEC) No 802/80, Division 2: Importations shall be treated as not being of a commercial nature if:

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

(a) in the case of goods contained in consignments sent by one private individual to another, such consignments:
are of an occasional nature,
contain goods exclusively for the personal use of the consignee or his family; which do not by their nature or quantity reflect any commercial interest,
are sent to the consignee by the consignor free of payment of any kind;
(b) in the case of goods contained in travellers' personal luggage, they:
are of an occasional nature,
and
consist exclusively of goods for the personal use of the travellers or their families, or of goods intended as presents; the nature and quantity of such goods must not be such as might indicate that they are being imported for commercial reasons.

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Source: https://www.legislation.gov.uk/eur/1995/1359/annex/I/section/II/division/D/division/2 (the official version)
Page: https://openlegislation.uk/eu-regulation-1995-1359/annex-I/section-II/division-D/division-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.