Οι Περί Φόρων Κατανάλωσης (Φορολογικές Απαλλαγές που Χορηγούνται κατά την Εισαγωγή Εμπορευμάτων υπό Μορφή Μικροδεμάτων μη Εμπορικού Χαρακτήρα Προελεύσεως Τρίτων Χωρών) Κανονισμοί του 2004

This regulation establishes rules for granting consumption tax exemptions on goods imported from third countries when they arrive in the form of small parcels of a non-commercial nature. It aims to simplify customs procedures for low-value items sent between individuals. The rules affect individuals and entities importing small, non-commercial shipments from outside the EU. It determines which specific types of small parcels qualify for tax relief during the importation process.