Guidance in section 2.7 on Customs Duty waiver and VAT relief on multi-gift packages updated, and section 4.5 link to Notice 203a replaced with Notice 204b.
Article 165 of EC Regulation (EEC) 2454/93 has been replaced with Article 139 of the Implementing regulation 2015/2447.
* amendment to show increase in the level for which a formal customs declaration is required
* revised legislation brought in under the Union Customs Code
* increase in Gift Aid allowance
This notice cancels and replaces Notice 143 (January 2016). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.
Due to legislative changes the exchange rate and customs duty waiver have been revalorised