CUSTOMS DUTIES : NEW RULES IN FORCE SINCE 1 JANUARY.

The new (codified version) of the regulation on relief from customs duty came into force on 1 January 2010. This text determines the cases where relief from customs duty on imports or exports may be granted, as well as an exemption from measures adopted on the basis of Article 133 of the EC Treaty.

Relief from import duties is granted for: personal property belonging to natural persons transferring their normal place of residence from a non-EU country to the Community; goods imported on the occasion of a marriage; personal property acquired by inheritance; school outfits, educational materials and related household effects; consignments of goods whose intrinsic value does not exceed 150 dispatched direct from a non-EU country to a consignee in the Community; and consignments sent by one private individual to another (the relief applies to...