# Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (codified version), Article 18

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

No relief shall be granted for:
(a) alcoholic products;
(b) tobacco and tobacco products;
(c) commercial means of transport;
(d) articles for use in the exercise of a trade or profession, other than portable instruments of the applied or liberal arts, which were required for the exercise of the trade or profession of the deceased;
(e) stocks of raw materials and finished or semi-finished products;
(f) livestock and stocks of agricultural products exceeding the quantities appropriate to normal family requirements.

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Source: https://www.legislation.gov.uk/eur/2009/1186/article/18 (the official version)
Page: https://openlegislation.uk/eu-regulation-2009-1186/article-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.