{
  "url": "https://openlegislation.uk/eu-regulation-2017-1925/annex-I/section-II/division-4",
  "json_url": "https://openlegislation.uk/eu-regulation-2017-1925/annex-I/section-II/division-4.json",
  "legislation": "eur/2017/1925",
  "legislation_title": "Commission Implementing Regulation (EU) 2017/1925 of 12 October 2017 amending Annex I to 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-2017-1925",
  "path": "annex/I/section/II/division/4",
  "kind": "division",
  "number": null,
  "heading": "D. Standard rate of duty",
  "text": "1.. Customs duty shall be charged at the flat rate of 2,5 % ad valorem on goods:\ncontained in consignments sent by one private individual to another, or\ncontained in travellers' personal luggage,\nprovided 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 € 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 27 or pursuant to Article 41 of Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty.\n2.. Importations shall be treated as not being of a commercial nature if:\n(a) in the case of goods contained in consignments sent by one private individual to another, such consignments:\nare of an occasional nature,\ncontain goods exclusively for the personal use of the consignee or his family, which do not by their nature or quantity reflect any commercial interest,\nare sent to the consignee by the consignor free of payment of any kind;\n(b) in the case of goods contained in travellers' personal luggage, they:\nare of an occasional nature, and\nconsist exclusively of goods for the personal use of the travellers or their families, or of goods intended as presents; the nature and quantity of such goods must not be such as might indicate that they are being imported for commercial reasons.\n3.. The flat rate of customs duty shall not apply to goods imported under the conditions set out in paragraphs 1 and 2 if the person entitled has, before the said flat rate is applied to them, requested that they be subject to the customs duties appropriate to them. All the goods making up the consignment shall then be subject to the import duties which are appropriate to them, without prejudice to the duty-free admission provided for pursuant to Articles 25 to 27 and 41 of Regulation (EC) No 1186/2009.\nFor the purposes of the first subparagraph, import duties shall mean both customs duties and charges having equivalent effect and other import charges provided for under the common agricultural policy or under specific arrangements applicable to certain goods resulting from the processing of agricultural products.\n4.. Non-participating Member States may round off the amount in national currencies resulting from the conversion of the sum of € 700.\n5.. Non-participating Member States may maintain unchanged the equivalent in national currency of the sum of € 700 if, at the time of the annual adjustment provided for in Article 53 of Regulation (EU) No 952/2013 the conversion of this amount, before the rounding off provided for in paragraph 4, results in a change of less than 5 % in the equivalent in national currency, or in a reduction thereof.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ L 324, 10.12.2009, p. 23."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2017/1925/annex/I/section/II/division/4",
    "retrieved_at": "2026-11-01T14:44:31.864123+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."
}