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 Member State other than that of importation.
Maksuvabastus antakse ka abielu sõlmimise puhul tavapäraselt tehtavatele kingitustele, mille on saatnud lõikes 1 sätestatud tingimustele vastavale isikule muus liikmesriigis kui impordiliikmesriigis alaliselt elavad isikud.