1983L0183 — EN — 28.11.1989 — 001.001 — 1
This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents
►B COUNCILDIRECTIVEof28March1983
on tax exemptions applicable to permanent imports from a Member State of the personal prop-
ertyofindividuals
(83/183/EEC)
(OJ L 105, 23.4.1983, p. 64)
Amended by:
Official Journal
No page date
►M1Council Directive 89/604/EEC of 23 November 1989 L 348 28 29.11.1989
Corrected by:
►C1Corrigendum, OJ L 270, 2.10.1990, p. 26 (89/604/EEC)
NB: This consolidated version contains references to the European unit of account and/or the ecu, which from 1 January 1999
should be understood as references to the euro — Council Regulation (EEC) No 3308/80 (OJ L 345, 20.12.1980, p. 1) andCouncil Regulation (EC) No 1103/97 (OJ L 162, 19.6.1997, p. 1).
▼B
COUNCILDIRECTIVEof28March1983
on tax exemptions applicable to permanent imports from a
Member Stateofthepersonalpropertyofindividuals
(83/183/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(1),
Having regard to the opinion of the European Parliament(2),
Having regard to the opinion of the Economic and Social
Committee(3),
Whereas, in order that the people of the Member States become more
aware of the existence of the European Community, further measures
to benefit private individuals should be taken in order to create condi-
tions in the Community similar to those in a domestic market;
Whereas, in particular, the tax obstacles to the importation by private
individuals of personal property into one Member State from anotherMember State are such as to hinder the free movement of persons
within the Community; whereas, therefore, these obstacles should be
eliminated as far as possible by the introduction of tax exemptions;
Whereas these tax exemptions may apply only to imports of goods
which are not of a commercial or speculative nature; whereas the appli-
cation of the exemptions should therefore be made subject to limits and
conditions,
HAS ADOPTED THIS DIRECTIVE:
TITLE I
GENERALPROVISIONS
Article 1
Scope
1. Every Member State shall, subject to the conditions and in the
cases hereinafter set out, exempt personal property imported perma-
nently from another Member State by private individuals from
turnover tax, excise duty and other consumption taxes which normallyapply to such property.
2. Specific and/or periodical duties and taxes connected with the use
of such property within the country, such as for instance motor vehicle
registration fees, road taxes and television licences, are not covered bythis Directive.
Article 2
Conditionsrelatingtoproperty
1. For the purposes of this Directive, ‘personal property’ means
property for the personal use of the persons concerned or the needs oftheir household. Such property must not, by reason of its nature or
quantity, reflect any commercial interest, nor be intended for an
economic activity within the meaning of Article 4 of Directive 77/388/EEC(
4). However, the tools or instruments necessary to the person1983L0183 — EN — 28.11.1989 — 001.001 — 2
(1) OJ No C 267, 21. 11. 1975, p. 11.
(2) OJ No C 53, 8. 3. 1976, p. 39.
(3) OJ No C 131, 12. 6. 1976, p. 49.
(4) OJ No L 145, 13. 6. 1977, p. 1.
▼B
concerned for the exercise of his trade or profession shall also be
treated as personal property.
2. The exemption for which Article 1 makes provision shall be
granted for personal property:
(a) which has been acquired under the general conditions of taxation in
force in the domestic market of one of the Member States and
which is not the subject, on the grounds of exportation, of any
exemption or any refund of turnover tax, excise duty or any otherconsumption tax. For the purposes of this Directive, the goodsacquired under the conditions referred to in Article 15 (10) ofDirective 77/388/EEC shall be deemed to have met these condi-
tions;
(b) of which the person concerned has had the actual use before the
change of residence is effected or the secondary residence estab-lished. In the case of motor-driven vehicles (including theirtrailers), caravans, mobile homes, pleasure boats and private
aircraft, Member States may require that the person concerned
should have had the use of them for a period of at least six monthsbefore the change of residence.
For the goods referred to in the second sentence of (a), Member
States may require:
— in the case of motor-driven vehicles (including their trailers),
caravans, mobile homes, pleasure boats and private aircraft,that the person concerned should have had the use of them fora period of at least 12 months,
— in the case of other goods, that the person concerned should
have had the use of them for a period of at least six months,
before the change of residence.
3. The competent authorities shall demand proof that the conditions
in paragraph 2 have been satisfied in the case of motor-driven vehicles
(including their trailers), caravans, mobile homes, pleasure boats andprivate aircraft. In the case of other property, they shall demand suchproof only where there are grave suspicions of fraud.
Article 3
Importconditions
The importation of the property may be carried out at one or mote
times within the periods laid down in Articles 7, 8, 9 and 10 respec-tively.
Article 4
Obligationssubsequenttoimportation
The motor-driven vehicles (including their trailers), caravans, mobile
homes, pleasure boats and private aircraft imported shall not be
disposed of, hired out or lent during the period of 12 months followingtheir importation free of duty, except in circumstances duly justified tothe satisfaction of the competent authorities of the Member State ofimportation.1983L0183 — EN — 28.11.1989 — 001.001 — 3
▼M1
▼B
▼M1
▼B
Article 5
Specificconditionsforcertain typesofproperty
1. Member States may impose limits on the duty-free importation of
goods listed in Article 4 (1) of Directive 69/220/EEC(1), as last
amended by Directive 89/220/EEC(2). However, those limits may not
be less than four times the quantities shown in column II of the saidArticle, except in the case of tobacco products, the duty-free importa-tion of which may be limited to the quantities shown in the said
column.
2. The exemption on the importation of riding horses, motor-driven
road vehicles (including trailers), caravans, mobile homes, pleasureboats and private aircraft shall be granted only if the private individualtransfers his normal residence to the Member State of importation.
Article 6
General rulesfordeterminingresidence
1. For the purposes of this Directive, ‘normal residence’ means the
place where a person usually lives, that is for at least 185 days in each
calendar year, because of personal and occupational ties or, in the case
of a person with no occupational ties, because of personal ties whichshow close links between that person and the place where he is living.
However, the normal residence of a person whose occupational ties are
in a different place from his personal ties and who consequently lives
in turn in different places situated in two or more Member States shallbe regarded as being the place of his personal ties, provided that suchperson returns there regularly. This last condition need not be metwhere the person is living in a Member State in order to carry out atask of a definite duration. Attendance at a university or school shall
not imply transfer of normal residence.
2. Individuals shall give proof of their place of normal residence by
any appropriate means, such as their identity card or any other validdocument.
3. Where the competent authorities of the Member State of importa-
tion have doubts as to the validity of a statement as to normal residencemade in accordance with paragraph 2, or for the purpose of certainspecific controls, they may ask for any information they require or for
additional proof.
TITLE II
IMPORTATIONOFPERSONALPROPERTYINCONNECTION
WITHATRANSFEROFNORMALRESIDENCE
Article 7
1.►M1(a)◄The exemption for which Article 1 makes provision
shall be granted, subject to the conditions laid down in Articles
2 to 5, in respect of personal property imported by a privateindividual when transferring his normal residence.1983L0183 — EN — 28.11.1989 — 001.001 — 4
(1) OJ No L 133, 4. 6. 1969, p. 6
(2) OJ No L 92, 5. 4. 1989, p. 15.▼M1
▼B
▼M1
(b) The grant of the exemption shall, without prejudice to any
Community transit procedure which may apply, be subject tothe drawing-up of an inventory of goods on plain paper accom-
panied, if the State so requires, by a declaration, the model for
and content of which shall be defined in accordance with theprocedure laid down in Article 17 (2) and (3) of Regulation(EEC) No 678/85(
1). No reference to value may be demanded
on the inventory of goods.
2. The last of the property must be imported not later than 12
months after the transfer of the normal residence. ►M1Where, in
accordance with Article 3, the property is imported in a number of
operations within the period referred to above, only on the occasion
of their first importation may Member States require the submissionof a full inventory to which reference may also be made in the eventof subsequent removals by other customs offices. Such inventory maybe supplemented subject to the agreement of the competent authorities
of the Member State of importation. ◄
TITLE III
IMPORTATIONOFPERSONALPROPERTYINCONNECTION
WITH THE FURNISHING OR RELINQUISHMENT OF A
SECONDARYRESIDENCE
Article 8
1. The exemption for which Article 1 makes provision shall be
granted, subject to the conditions laid down in Articles 2 to 5, forpersonal property imported by a private individual to furnish asecondary residence.
This exemption shall be granted only where:
(i) the person concerned is the owner of the secondary residence or is
renting it for a period of at least 12 months;
(ii) the property imported corresponds to the normal furniture of the
secondary residence.
2. The exemption shall also be granted, subject to the conditions
mentioned in paragraph 1, where, following the relinquishment of asecondary residence, property is imported to the normal residence orto another secondary residence, provided that the property in questionhas actually been in the possession of the person concerned, and that hehas had the use of it, ►
M1►C1before establishment of a second
residence ◄◄.
The last of the property must be imported not later than 12 months
after the secondary residence has been relinquished.
TITLE IV
IMPORTATIONOFPROPERTYONMARRIAGE
Article 9
1. Without prejudice to Articles 2 to 5, any person shall on marrying
be entitled to exemption from the taxes referred to in Article 1 whenimporting into the Member State to which he intends to transfer his1983L0183 — EN — 28.11.1989 — 001.001 — 5
(1) OJ No L 274, 15. 10. 1985, p. 1.▼B
▼M1
▼B
▼M1
▼M1
normal residence personal property which he acquired or of which he
had the use, provided that:
(a) such importation takes place within a period beginning two months
before the marriage date envisaged and ending four months after
the actual marriage date;
(b) the person concerned provides evidence that his marriage has taken
place or that the necessary preliminary formalities for the marriagehave been put in hand.
2. Exemption shall also be granted in respect of presents customarily
given on the occasion of a marriage which are received by a person
fulfilling the conditions laid down in paragraph 1 from persons having
their normal place of residence in a Member State other than theMember State of import. The exemption shall apply to presents of aunit value of not more than ECU 350 provided that the value of eachexempt present does not exceed ECU 1 400.
3. Member States may make the granting of such exemption depen-
dent on the provision of an adequate guarantee, where property is
imported before the date of the marriage.
4. Where the individual fails to provide proof of his marriage within
four months of the date given for such marriage, the taxes shall be due
on the date of importation.
TITLE V
IMPORTATION OF THE PERSONAL PROPERTY OF A
DECEASEDPERSON,ACQUIREDBYINHERITANCE
Article 10
1. By way of derogation from Articles 2 (2) and (3) and 4 and 5 (2),
but without prejudice to the other provisions contained in Articles 2, 3and 5, any private individual who acquires by inheritance (causamortis) the ownership or the beneficial ownership of personal propertyof a deceased person which is situated within a Member State shall be
entitled to exemption from the taxes referred to in Article 1 when
importing such property into another Member State in which he has aresidence, provided that:
(a) such individual provides the competent authorities of the Member
State with a declaration issued by a notary or other competent
authority in the Member State of exportation that the property heis importing was acquired by inheritance;
(b) the property is imported not more than two years after the date on
which such individual enters into possession of the property.
TITLE VI
FINALPROVISIONS
Article 11
1.►M1 ◄Member States shall endeavour to reduce
as far as possible the formalities for imports by private individualswithin the limits and subject to the conditions laid down in this Direc-tive and shall endeavour to avoid importation formalities entailing
controls which result in substantial unloading and reloading at the fron-
tier.
2. Member States may retain and/or introduce more liberal condi-
tions for granting tax exemptions than those laid down in this
Directive, with the exception of those laid down in ►
M1Article 2
(2) (a)◄.
3. Without prejudice to Article 2 (2), Member States may not, by
virtue of this Directive, apply within the Community tax exemptions1983L0183 — EN — 28.11.1989 — 001.001 — 6
▼B
▼M1
▼B
▼B
less favourable than those which they accord to imports by private indi-
viduals of personal property from third countries.
Article 12
1. Member States shall bring into force the laws, regulations and
administrative provisions necessary to comply with this Directive by 1
January 1984 at the latest. They shall forthwith inform the Commission
thereof. However, the Hellenic Republic may retain its taxation systemcurrently in force, provided that double taxation is avoided, until thecommon VAT system is introduced.
2. Member States shall communicate to the Commission the text of
the main provisions of national law which they adopt in the fieldcovered by this Directive, and in particular any resulting from the
application of the provisions of Article 11 (2) and (3). The Commission
shall inform the other Member States of the latter provisions.
3. Every two years the Commission shall, after consulting the
Member States, send the Council and the European Parliament a reporton the implementation of this Directive in the Member States.
Article 13
This Directive is addressed to the Member States.1983L0183 — EN — 28.11.1989 — 001.001 — 7