OBS_VALUE: The EU mandates that goods (except for alcoholic products, perfumes and toilet waters, tobacco or tobacco products) of a total value not exceeding 10  EUR shall be exempt on admission. Despite this,  Member States are allowed to grant the exemption for goods of a total value of more than 10 EUR, but not exceeding 22 EUR. See Article 23, Council Directive 2009/132/EC, determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods.