Judgment_paragraph 3 · Agenzia delle Entrate v Federal Express Europe Inc (C-273/16)

3Article 27 of Council Regulation (EEC) No 918/83 of 28 March 1983 setting up a Community system of reliefs from customs duty (OJ 1983 L 105, p. 1), as amended by Council Regulation (EEC) No 3357/91 of 7 November 1991 (OJ 1991 L 318, p. 3) (‘Regulation No 918/83’), is worded as follows:‘Subject to Article 28, any consignments made up of goods of negligible value dispatched direct from a third country to a consignee in the Community shall be admitted free of import duties.“Goods of negligible value” means goods the intrinsic value of which does not exceed a total of [EUR] 22 per consignment.’