OBS_VALUE: <ul><li><a href=http://eur-lex.europa.eu/legal-content/EN/TXT/?qid=1457553384138&uri=CELEX:32009R1186 target=_blank>Regulation 1186/2009 on reliefs from customs duty(Council Regulation (EC) No 1186/2009 setting up a Community system of reliefs from customs duty, OJ L 324, p. 23, adopted on 16 November 2009)</a></li><li><a href=https://www.revenue.ie/en/tax-professionals/tdm/customs/reliefs/customs-treatment-of-gifts-and-items-of-negligible-value.pdf target=_blank>Irish Tax and Customs(PN 1179 - Relief from Customs Duty and VAT on gift consignments and consignments of negligible value imported from outside the European Union (EU): 4. Consignments containing items of negligible value)</a></li><li><a href=https://www.revenue.ie/en/tax-professionals/tdm/customs/reliefs/customs-treatment-of-gifts-and-items-of-negligible-value.pdf target=_blank>Irish Tax and Customs(PN 1882 - Ordering Goods for Personal Use over the Internet or from Mail Order Catalogues)</a></li></ul>