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Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (Codified version) article 84 CELEX: 32009R1186 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. |