1969L0169 — EN — 24.12.1991 — 013.001 — 1
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►B COUNCILDIRECTIVE
of28May1969
ontheharmonisationofprovisionslaiddownbylaw,regulationoradministrativeactionrelating
toexemptionfromturnovertaxandexcisedutyonimportsininternationaltravel
(69/169/EEC)
(OJ L 133, 4.6.1969, p. 6)
Amended by:
Official Journal
No page date
►M1Second Council Directive 72/230/EEC of 12 June 1972 L 139 28 17.6.1972
►M2Third Council Directive 78/1032/EEC of 19 December 1978 L 366 28 28.12.1978
►M3Fourth Council Directive 78/1033/EEC of 19 December 1978 L 366 31 28.12.1978
►M4Council Directive 81/933/EEC of 17 November 1981 L 338 24 25.11.1981
►M5Council Directive 82/443/EEC of 29 June 1982 L 206 35 14.7.1982
►M6Council Directive 84/231/EEC of 30 April 1984 L 117 42 3.5.1984
►M7Council Directive 85/348/EEC of 8 July 1985 L 183 24 16.7.1985
►M8Council Directive 87/198/EEC of 16 March 1987 L 78 53 20.3.1987
►M9►C1Council Directive 88/664/EEC of 21 December 1988 ◄ L 382 41 31.12.1988
►M10Commission Directive 89/220/EEC of 7 March 1989 L 92 15 5.4.1989
►M11Council Directive 89/194/EEC of 13 March 1989 L 73 47 17.3.1989
►M12Council Directive 91/191/EEC of 27 March 1991 L 94 24 16.4.1991
►M13Council directive 91/673/EEC of 19 December 1991 L 373 33 31.12.1991
Corrected by:
►C1Corrigendum, OJ L 60, 3.3.1989, p. 56 (88/664/EEC)
▼B
COUNCILDIRECTIVE
of28May1969
ontheharmonisationofprovisionslaiddownbylaw,regulationor
administrative action relating to exemption from turnover tax and
excise dutyonimportsininternationaltravel
(69/169/EEC)
THE COUNCIL OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic
Community, and in particular Article 99 thereof;
Having regard to the proposal from the Commission;Whereas, notwithstanding the achievement of the customs union, which
involves the abolition of customs duties and the majority of the chargeshaving equivalent effect in trade between Member States, it is neces-
sary, until harmonisation of indirect taxes has reached an advanced
stage, to retain the imposition of tax on importation and the remissionof tax on exportation in such trade;
Whereas it is desirable that, even before such harmonisation, the popu-
lations of the Member States should become more strongly consciousof the reality of the common market and that to this end measures
should be adopted for the greater liberalisation of the system of taxes
on imports in travel between Member States; whereas the need for suchmeasures has been emphasised repeatedly by members of theAssembly;
Whereas reductions of this kind in respect of travel constitute a further
step in the direction of the reciprocal opening of the markets of the
Member States and the creation of conditions similar to those of a
domestic market;
Whereas such reductions must be limited to non-commercial importa-
tions of goods by travellers; whereas, as a general rule, such goodscan only be obtained in the country from which they come (countryof exit) already taxed, so that if the country of entry forgoes, within
the prescribed limits, charging turnover tax and excise duty on imports,
this avoids double taxation without leading to an absence of taxation;
Whereas a Community system of tax reductions on imports has proved
necessary also in respect of travel between third countries and theCommunity;
HAS ADOPTED THIS DIRECTIVE:
Article 1
1. Goods contained in the personal luggage of travellers coming
from third countries shall be exempt from the turnover tax and exciseduty levied on imports if the imported goods have no commercial char-
acter and the total value of the goods does not exceed
►
M445 ECU ◄per person.
2. Member States may reduce this exemption to ►M423 ECU ◄
for travellers under fifteen years old.
3. Where the total value per person of several items exceeds
►M5the amount set out in paragraph 1 ◄or the amount fixed
pursuant to paragraph 2, as the case may be, exemption up to theseamounts shall be granted for such of the items as would, if importedseparately, have been granted exemption, it being understood that thevalue of an individual item cannot be split up.1969L0169 — EN — 24.12.1991 — 013.001 — 2
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Article 2
1. Exemption from turnover tax and excise duty on imports shall
apply to goods contained in the personal luggage of travellers comingfrom Member States of the Community provided that they fulfil theconditions laid down in Articles 9 and 10 of the Treaty, have beenacquired subject to the general rules governing taxation on the
domestic market of one of the Member States and have no commercial
character and that the total value of the goods does not exceed►
M12ECU 600 ◄per person.
2. Member States may reduce this exemption to ►M7upto
►M12ECU 150 ◄◄for travellers under fifteen years old.
3. Where the total value per person of several items exceeds
►M5the amount set out in paragraph 1 ◄or the amount fixed
pursuant to paragraph 2, as the case may be, exemption up to theseamounts shall be granted for such of the items as would, if importedseparately, have been granted exemption, it being understood that thevalue of an individual item cannot be split up.
4. Where the travel referred to in paragraph 1:
— involves transit through the territory of a third country; overflying
without landing shall not, however, be regarded as transit withinthe meaning of this Directive,
— begins in a part of the territory of another Member State in which
turnover tax and/or excise duty is not chargeable on goodsconsumed within that territory,
the traveller must be able to establish that the goods transported in his
luggage have been acquired subject to the general conditions governingtaxation on the domestic market of a Member State and do not qualifyfor any refunding of turnover tax and/or excise duty, failing which
Article 1 shall apply.
5. Under no circumstances may the total value of the goods
exempted exceed the amount provided for in paragraph 1 or 2.
6. Every two years, and for the first time on 31 October 1987 at the
latest, the Council, acting in accordance with the procedures provided
for by the Treaty on this point, shall adjust the amounts of the exemp-
tions referred to in paragraphs 1 and 2 in order to maintain the genuinevalue.
Article 3
For the purposes of this Directive:1. The value of personal effects which are imported temporarily or are
re-imported following their temporary export shall not be taken intoconsideration for determining the exemption referred to in Articles 1and 2.
2. Importations shall be regarded as having no commercial character if
they:
(a) take place occasionally, and
(b) consist exclusively of goods for the personal or family use of the
travellers, or of goods intended as presents; the nature or quan-
tity of such goods must not be such as might indicate that theyare being imported for commercial reasons.
3. ‘Personal luggage’ shall mean the whole of the luggage which a
traveller is in a position to submit to the customs authorities uponhis arrival, as well as luggage which he submits later to the sameauthorities, subject to proof that such luggage was registered as1969L0169 — EN — 24.12.1991 — 013.001 — 3
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accompanied luggage, at the time of his departure, with the
company which has been responsible for conveying him.
The definition of ‘personal luggage’ shall not cover portable
containers containing fuel. However, for each means of motor trans-port a quantity of fuel not exceeding 10 litres shall be admittedduty-free in such a container, without prejudice to national provi-
sions governing the possession and transport of fuel.
Article 4
1. Without prejudice to national provisions applicable to travellers
whose residence is outside Europe, each Member State shall set thefollowing quantitative limits for exemptions from turnover tax andexcise duty of the goods listed below:
I
Travel between third
countries and the
CommunityII
Travel between Member
States
(a) Tobacco products:
cigarettes or 200 300
cigarillos (cigars of a maximum weight
of 3 grammes each) 100 150
orcigars or 50 75smoking tobacco 250 g 400 g
(b) Alcohol and alcoholic beverages:
—distilled beverages and spirits of an
alcoholic strength exceeding 22 %
vol; undenatured ethyl alcohol of80 % vol and over/C148/C147/C147/C147/C147/C147/C147/C147/C147/C147/C149/C147/C147/C147/C147/C147/C147/C147/C147/C147/C150a total of 1 litre a total of 1,5 litres
or distilled beverages and spirits,
and aperitifs with a wine or alcoholbase, tafia, sake or similar
beverages of an alcoholic strength
not exceeding 22 % vol; sparklingwines, fortified wines and/C148/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C149/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C150a total of 2 litres a total of 3 litres
—still wines a total of 2 litres a total of 5 litres
(c) Perfumes 50 g 75 g
and
toilet waters ¼ litre ⅜litre
(d) Coffee 500 g 1 000 g
orcoffee extracts and essences 200 g 400 g
(e) Tea 100 g 200 g
ortea extracts and essences 40 g 80 g
2. Exemption of the goods mentioned in paragraph 1 (a) and (b)
shall not be granted to travellers under 17 years of age.
Exemption for the goods mentioned in paragraph 1 (d) shall not be
granted to travellers under 15 years of age.1969L0169 — EN — 24.12.1991 — 013.001 — 4
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3. Within the quantitative limits set in paragraph 1 and taking
account of the restrictions in paragraph 2, the value of the goods listedin paragraph 1 shall not be taken into consideration in determining the
exemption referred to in Articles 1 and 2.
4. Where the travel referred to in Article 2 (1):
— involves transit through the territory of a third country; overflying
without landing shall not, however, be regarded as transit within
the meaning of this Directive,
— begins in a part of the territory of another Member State in which
turnover tax and/or excise duty is not chargeable on goodsconsumed within that territory,
the traveller must be able to establish that the goods transported in his
luggage have been acquired subject to the general conditions governingtaxation on the domestic market of a Member State and do not qualifyfor any refunding of turnover tax and/or duty, failing which the quanti-
ties set out in paragraph 1, column I, shall apply.
5. Under no circumstances may the total quantity of goods exempted
exceed the quantities provided for in paragraph 1, column II.
Article 5
1. Member States may reduce the value and/or quantity of the goods
which may be admitted duty free, down to one-tenth of the values and/
or quantities provided for in Articles 2 and 4 (1), column II, where
such goods are imported from another Member State by persons resi-dent in the frontier zone of the importing Member State or in that ofthe neighbouring Member State, by frontier zone workers, or by thecrew of the means of transport used in international travel.
However, duty free entitlement in respect of the goods listed below
may be as follows:
(a) Tobacco products:
Cigarettes 40
orcigarillos
(cigars of a maximum weight of 3
grammes each) 20
orcigars 10orsmoking tobacco 50 g
(b) alcoholic beverages:
— distilled beverages and spirits, of an
alcoholic strength exceeding►
M522 % vol ◄ 0·25 litre
or
— distilled beverages and spirits, and
aperitifs with a wine or alcohol base
of an alcoholic strength not exceeding
►M522 % vol ◄;
sparkling wines, fortified wines 0·50 litre
and
— still wines 0·50 litre1969L0169 — EN — 24.12.1991 — 013.001 — 5
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2. Member States may set lower limits as to value and/or quantity
for the exemption of goods when they are imported from a thirdcountry by persons resident in the frontier zone, by frontier zone
workers or by the crew of the means of transport used in travel
between third countries and the Community.
3. Member States may set lower limits as to value and/or quantity
for the exemption of goods when they are imported from anotherMember State by members of the armed forces of a Member State,including civilian personnel and spouses and dependent children,stationed in another Member State.
4. The restrictions in paragraphs 1 and 2 shall not apply where the
persons referred to therein produce evidence to show that they aregoing beyond the frontier zone or that they are not returning from the
frontier zone of the neighbouring Member State or third country.
These restrictions shall, however, still apply to frontier zone workers
and to the crew of the means of transport used in international travel
where they import goods when travelling in the course of their work.
5. In the case of Ireland and the Kingdom of Denmark, in no case
shall the restrictions in paragraph 1 be such that those to whom the
restrictions apply are able to enjoy a more favourable treatment than
that accorded by the limits set out in Articles 7c and 7d. The restric-tions set out in paragraph 1 shall be calculated by reference toArticles 2 and 4 (1) column II of the table.
►
M126.◄For the purposes of paragraphs 1, 2 and 4:
— ‘frontier zone’ means a zone which, as the crow flies, does not
extend more than 15 kilometres from the frontier of a MemberState. Each Member State must however include within its frontierzone the local administrative districts part of the territory of whichlies within the zone;
— ‘frontier zone worker’ means any person whose normal activities
require that he should go to the other side of the frontier onworking days.
►
M127.◄Member States may exclude from exemption goods
falling within ►M10CN codes 7108 and 7109 ◄.
►M128.◄Member States may reduce the quantities of the
goods referred to in Article 4 (1) (a) and (d) for travellers comingfrom a third country who enter a Member State.
Article 6
►
M11.◄Member States shall take appropriate measures to
avoid remission of tax being granted for deliveries to travellers whose
domicile, habitual residence or place of work is situated in a Member
State and who benefit from the arrangements provided for in thisDirective.
2. Without prejudice to rules relating to sales made at airport shops
under customs control and on board aircraft, Member States shall takethe necessary steps with regard to sales at the retail stage to permit inthe cases and under the conditions provided for in paragraphs 3 and 4the remission of turnover tax on deliveries of goods carried in thepersonal luggage of travellers leaving a Member State. No remission
may be granted in respect of excise duty.
3. As regards travellers whose domicile or habitual residence is situ-
ated outside the Community, each Member State may set limits and lay
down conditions of application in respect of tax remission.
As regards travellers whose domicile, habitual residence or place of
work is situated in a Member State, there may be remission of tax1969L0169 — EN — 24.12.1991 — 013.001 — 6
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only in respect of items the individual value of which, inclusive of tax,
exceeds the amount specified in Article 2 (1).
Member States may exclude their residents from the benefit of this tax
remission.
4. Remission of tax shall be subject:
(a) in the cases referred to in the first subparagraph of paragraph 3, to
production of a copy of the invoice or other document in lieuthereof, endorsed by the customs of the exporting Member Statesto certify exportation of the goods;
(b) in the cases referred to in the second subparagraph of paragraph 3,
to production of a copy of the invoice or other document in lieu
thereof, endorsed by the customs of the Member State where finalimportation takes place or by another authority of that MemberState competent in matters of turnover tax ►
M7proving that the
turnover tax has been or will be applied ◄.
5. For the purposes of this Article:
— ‘domicile or habitual residence’ means the place entered as such in
a passport, identity card or, failing those, other identity documents
which the exporting Member State recognizes as valid;
— ‘item’ means a thing or a groupof things which normally constitute
a whole.
Article 7
1. For the purposes of this Directive, ‘European unit of account’
(EUA) shall be as defined in the Financial Regulation of 21 December1977(
1).
2. The EUA equivalent in national currency which shall apply for
the implementation of this Directive shall be fixed once a year. Therates applicable shall be those obtaining on the first working day ofOctober with effect from 1 January of the following year.
3. Member States may round off the amounts in national currency
resulting from the conversion of the amounts in EUA provided for inArticles 1 and 2, provided such rounding-off does not exceed 2 EUA.
4. Member States may maintain the amounts of the exemptions in
force at the time of the annual adjustment provided for in paragraph 2
if, prior to the rounding-off provided for in paragraph 3, conversion of
the amounts of the exemptions expressed in EUA would result in achange of less than 5 % in the exemption expressed in nationalcurrency ►
M7or to a lowering of this exemption ◄.
5. Member States may maintain the existing amount of the exemp-
tion if the conversion of the amounts of the exemptions, expressed inecus, adopted during the adjustment referred to in Articles 2 (6) and7b (4) would result in a change of less than 5 % in the exemption
expressed in national currency or in a reduction in that exemption
Article 7a
Member States shall, within the framework of intra-Community travel,
take the necessary steps to enable travellers to confirm tacitly or by asimple oral declaration that they are complying with the authorizedlimits and conditions for the duty-free entitlements.1969L0169 — EN — 24.12.1991 — 013.001 — 7
(1) OJ No L 356, 31. 12. 1977, p. 1.▼M2
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It shall be open to Member States not to levy turnover tax or excise
duty on the import of goods by a traveller when the amount of the taxwhich should be levied is equal to, or less than, 5 ECU.
Article 7b
1. By way of derogation from Article 2 (1):
(a) the Kingdom of Denmark and the Hellenic Republic shall be
authorized to exclude, from the exemption, goods the unit value
of which exceeds ECU 340;
(b) Ireland shall be authorized to exclude, from the exemption, goods
the unit value of which exceeds ►
M13ECU 150 ◄.
2. By way of derogation from Article 2 (2), Ireland shall be author-
ized to exclude, from the exemption, goods the unit value of whichexceeds►
M12ECU 95 ◄.
3. Throughout the period during which the derogations referred to in
paragraph 1 are applied, the other Member States shall take themeasures necessary to enable remission of tax, according to the proce-dures referred to in Article 6, to take place for goods imported intoDenmark, into Greece and into Ireland which are excluded from theexemption in these countries.
4. Every two years, and for the first time on 31 October 1987 at the
latest, the Council, acting in accordance with the procedures providedfor by the Treaty on this point, shall adjust the amounts of the exemp-tions referred to in paragraphs 1 and 2 in order to maintain the genuine
value.
Article 7c
Notwithstanding Articles 2 (1) and 4 (1), the Kingdom of Denmark
shall be authorized to apply the following quantitative limits until►
M1331 December 1992 ◄for the importation of the goods in
question by travellers resident in Denmark after a stay of less than 36
hours outside Denmark:
Products
— Cigarettes 100
— Distilled beverages and spirits of an alcoholic strength by
volume more than 22 % vol. nil
— Beer 12 litres
Article 7d
Notwithstanding Article 2 (1) and within the limit set out therein,
Ireland shall be authorized to apply a quantitative limit of 30 litres ofbeer for all travellers to Ireland until 31 December 1992.
Notwithstanding Articles 2 (1), 4 (1) and 7b (1) (b), Ireland shall be
authorized to apply the following limits until 31 December 1992 for
the import of the goods in question by travellers from Ireland, after astay of less than 24 hours outside Ireland:
(a) for travellers from the Community: ECU 175, but the unit value
may not exceed ECU 110;
(b) for beer, 15 litres.1969L0169 — EN — 24.12.1991 — 013.001 — 8
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Article 8
1. Member States shall bring into force not later than 1 January
1970 the measures necessary to comply with this Directive.
2. Each Member State shall inform the Commission of the measures
which it adopts to implement this Directive.
The Commission shall communicate such information to the other
Member States.
Article 9
This Directive is addressed to the Member States.1969L0169 — EN — 24.12.1991 — 013.001 — 9