Article 11 F1

This Regulation does not apply to non-commercial goods or personal gifts within the accompanied baggage of a qualifying traveller if at the time of import a relief from import duty is available in respect of the goods or gifts.

In this Article, “non-commercial goods”, “personal gifts”, “accompanied baggage” and “qualifying traveller” have the meaning given to them by regulation 2 of the Customs (Import Duty) (EU Exit) Regulations 2018.