# Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (codified version), Article 84

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

Relief shall be granted only:
(a) where the articles intended as gifts are offered on an occasional basis;
(b) where they do not, by their nature, value or quantity, reflect any commercial interest;
(c) if they are not used for commercial purposes.

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Source: https://www.legislation.gov.uk/eur/2009/1186/article/84 (the official version)
Page: https://openlegislation.uk/eu-regulation-2009-1186/article-84
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.