EXEMPTION SHALL ALSO BE GRANTED IN RESPECT OF PRESENTS CUSTOMARILY GIVEN ON THE OCCASION OF A MARRIAGE WHICH ARE SENT TO A PERSON FULFILLING THE CONDITIONS LAID DOWN IN PARAGRAPH 1 BY PERSONS HAVING THEIR NORMAL PLACE OF RESIDENCE IN A COUNTRY SITUATED OUTSIDE THE COMMUNITY .
Maksuvabalt võib importida ka abielu sõlmimise puhul tavapäraselt tehtavaid kingitusi, mille saadab lõikes 1 sätestatud tingimustele vastavale isikule väljaspool ühendust asuvas riigis alaliselt elav isik.