Perfumes
Duty-free allowances
Commentary –
VAT Reporter ¶63-810(9)
Imports of small consignments of non-commercial character, exemption/relief
Legislation/Regulatory –
Dir. 2006/79
;
SI 1986/939
Tax-free shops
Commentary –
VAT Reporter ¶23-430
Tax-free shops, zero-rating
Legislation/Regulatory –
VATA94 Sch. 8, Grp. 14