{
  "url": "https://openlegislation.uk/eu-regulation-2008-275/article-1",
  "json_url": "https://openlegislation.uk/eu-regulation-2008-275/article-1.json",
  "legislation": "eur/2008/275",
  "legislation_title": "Council Regulation (EC) No 275/2008 of 17 March 2008 amending Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2008-275",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "Annex I, Part One, Section II, to Regulation (EEC) No 2658/87 shall be amended as follows:\n1.. point D.1. shall be replaced by the following:\n‘1.\nCustoms duty shall be charged at the flat rate of 2,5 % 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.\nThis flat-rate 2,5 % customs duty shall apply, provided that the intrinsic value of the goods subject to import duty does not exceed EUR 700 per consignment or per traveller.\nSuch flat-rate assessment shall not apply to goods for which the rate of duty in the schedule of customs duties is “free” and to goods of Chapter 24 which are contained in a consignment or in travellers’ personal luggage in amounts exceeding those laid down in Article 31 or pursuant to Article 45 of Council Regulation (EEC) No 918/83 of 28 March 1983 setting up a Community system of reliefs from customs duty.’;\n2.. in point D.3. ‘Articles 29 to 31 and 45 to 49 of Regulation (EEC) No 918/83.’ shall be replaced by ‘Articles 29 to 31 and 45 of Regulation (EEC) No 918/83.’;\n3.. in point D.4. ‘EUR 350’ shall be replaced by ‘EUR 700’;\n4.. in point D.5. ‘EUR 350’ shall be replaced by ‘EUR 700’.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ L 105, 23.4.1983, p. 1. Regulation as last amended by the 2003 Act of Accession.’;"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2008/275/article/1",
    "retrieved_at": "2026-11-01T14:52:21.305243+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}