# Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (codified version), Article 17

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

1. Subject to Articles 18, 19 and 20, personal property acquired by inheritance, by a natural person having his normal place of residence in the customs territory of the Community shall be admitted free of import duties.
2. For the purposes of paragraph 1, ‘personal property’ means all the property referred to in Article 2(1)(c) constituting the estate of the deceased.

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Source: https://www.legislation.gov.uk/eur/2009/1186/article/17 (the official version)
Page: https://openlegislation.uk/eu-regulation-2009-1186/article-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.