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Council Directive 2006/79/ECShow full title
Council Directive 2006/79/EC of 5 October 2006 on the exemption from taxes of imports of small consignments of goods of a non-commercial character from third countries (codified version)
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Article 1
1.Goods in small consignments of a non-commercial character sent from a third country by private persons to other private persons in a Member State shall be exempt on importation from turnover tax and excise duty.
2.For the purposes of paragraph 1, ‘small consignments of a non-commercial character’ shall mean consignments which:
(a)are of an occasional nature;
(b)contain only goods intended for the personal or family use of the consignees, the nature and quantity of which do not indicate that they are being imported for any commercial purpose;
(c)contain goods with a total value not exceeding EUR 45;
(d)are sent by the sender to the consignee without payment of any kind.
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