1969L0169—EN—19.11.1981—003.001—1
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►B COUNCILDIRECTIVE
of28May1969
ontheharmonisationofprovisionslaiddownbylaw,regulationoradministrativeactionrelating
toexemptionfromturnovertaxandexcisedutyonimportsininternationaltravel
(69/169/EEC)
(OJL133,4.6.1969,p.6)
Amendedby:
OfficialJournal
No page date
►M1SecondCouncilDirective72/230/EECof12June1972 L139 28 17.6.1972
►M2ThirdCouncilDirective78/1032/EECof19December1978 L366 28 28.12.1978
►M3FourthCouncilDirective78/1033/EECof19December1978 L366 31 28.12.1978
►M4CouncilDirective81/933/EECof17November1981 L338 24 25.11.1981
▼B
COUNCILDIRECTIVE
of28May1969
ontheharmonisationofprovisionslaiddownbylaw,regulationor
administrative action relating to exemption from turnover tax and
excise dutyonimportsininternationaltravel
(69/169/EEC)
THECOUNCILOFTHEEUROPEANCOMMUNITIES,
Having regard to the Treaty establishing the European Economic
Community,andinparticularArticle99thereof;
HavingregardtotheproposalfromtheCommission;Whereas,notwithstandingtheachievementofthecustomsunion,which
involvestheabolitionofcustomsdutiesandthemajorityofthechargeshaving equivalent effect in trade between Member States, it is neces-
sary, until harmonisation of indirect taxes has reached an advanced
stage,toretaintheimpositionoftaxonimportation andtheremissionoftaxonexportationinsuchtrade;
Whereasitisdesirablethat,evenbeforesuchharmonisation,thepopu-
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 systemof taxes
onimportsintravelbetweenMemberStates;whereastheneedforsuchmeasures has been emphasised repeatedly by members of theAssembly;
Whereasreductionsofthiskindinrespectoftravelconstituteafurther
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
domesticmarket;
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 fromwhich they com e (countryof exit) already taxed, so that if the country of entry forgoes, within
theprescribedlimits,chargingturnovertaxandexcisedutyonimports,
thisavoidsdoubletaxationwithoutleadingtoanabsenceoftaxation;
WhereasaCommunitysystemoftaxreductionsonimportshasproved
necessary also in respect of travel between third countries and theCommunity;
HASADOPTEDTHISDIRECTIVE:
Article 1
1. Goods contained in the personal luggage of travellers coming
fromthird countries shall beexem pt fromthe turnover tax andexcisedutyleviedonimportsiftheimportedgoodshavenocommercialchar-
acter and the total value of the goods does not exceed
►
M445ECU ◄perperson.
2. MemberStatesmayreducethisexemption to ►M423ECU ◄
fortravellersunderfifteenyearsold.
3. Where the total value per person of several items exceeds
►M340 European units of account ◄or the amount fixed pursuant
to paragraph 2, as the case may be, exemption up to these amountsshallbegrantedforsuchoftheitemsaswould,ifimportedseparately,havebeengrantedexemption, itbeingunderstoodthatthevalueofanindividualitemcannotbesplitup.1969L0169—EN—19.11.1981—003.001—2
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Article 2
1. Exemption from turnover tax and excise duty on imports shall
apply to goodscontained in the personal luggage oftravellers 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
domesticmarketofoneoftheMemberStatesandhavenocommercial
character and that the total value of the goods does not exceed 180Europeanunitsofaccountperperson.
2. MemberStatesmayreducethisexemptionto ►
M250European
unitsofaccount ◄fortravellersunderfifteenyearsold.
3. Where the total value per person of several items exceeds
►M2180Europeanunitsofaccount ◄ortheamountfixedpursuant
to paragraph 2, as the case may be, exemption up to these amountsshallbegrantedforsuchoftheitemsaswould,ifimportedseparately,
havebeengrantedexemption, itbeingunderstoodthatthevalueofan
individualitemcannotbesplitup.
4. Wherethetravelreferredtoinparagraph1:
— involves transit through the territory of a third country; overflying
without landing shall not, however, be regarded as transit withinthemeaningofthisDirective,
— begins in a part of the territory of another Member State in which
turnover tax and/or excise duty is not chargeable on goods
consumedwithinthatterritory,
thetravellermustbeabletoestablishthatthegoodstransportedinhis
luggagehavebeenacquiredsubjecttothegeneralconditionsgoverningtaxationonthedomesticmarketofaMemberStateanddonotqualifyfor any refunding of turnover tax and/or excise duty, failing which
Article1shallapply.
5. Under no circumstances may the total value of the goods
exemptedexceedtheamountprovidedforinparagraph1or2.
Article 3
ForthepurposesofthisDirective:
1. Thevalueofpersonaleffectswhichareimportedtemporarilyorare
re-importedfollowingtheirtemporaryexportshallnotbetakenintoconsiderationfordeterminingtheexemptionreferredtoinArticles1and2.
2. Importationsshallberegardedashavingnocommercialcharacterif
they:
(a) takeplaceoccasionally,and
(b) consistexclusivelyofgoodsforthepersonalorfamilyuseofthe
travellers, orofgoodsintended aspresents;thenature orquan-tityofsuchgoodsmustnotbesuchasmight indicate thattheyarebeingimportedforcommercialreasons.
3. ‘Personal luggage’ shall mean the whole of the luggage which a
traveller is in a position to submit to the customs authorities upon
his arrival, as well as luggage which he submits later to the same
authorities, subject to proof that such luggage was registered asaccompanied luggage, at the time of his departure, with thecompanywhichhasbeenresponsibleforconveyinghim.
The definition of ‘personal luggage’ shall not cover portable
containerscontainingfuel.However,foreachmeansofmotortrans-port a quantity of fuel not exceeding 10 litres shall be admittedduty-free in such a container, without prejudice to national provi-sionsgoverningthepossessionandtransportoffuel.1969L0169—EN—19.11.1981—003.001—3
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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 andexcisedutyofthegoodslistedbelow:
I
Travelbetweenthird
countriesandthe
CommunityII
Travelbetween
MemberStates
(a) tobaccoproducts:
cigarettes 200 300orcigarillos (cigarsofamaximum weight
of3grammeseach) 100 150
orcigars 50 75or
smokingtobacco 250g 400g
(b) alcoholicbeverages
— distilled beverages and spirits of an
alcoholicstrengthexceeding22º1 standard bottle
(0·70to1litre)toatotalof1·5litres
or
distilled beverages and spirits, and
aperitifs with a wine or alcoholbase of an alcoholic strength notexceeding 22º; sparkling wines,fortifiedwines toatotalof2litres toatotalof3litres
and
— stillwines toatotalof2litres ►
M2to a total of
fourlitres ◄
(c) perfumes 50g 75g
andtoiletwaters ¼litre ⅜litre
(d) coffee 500g 750g
orcoffeeextractsandessences 200g 300g
(e) tea 100g 150g
orteaextractsandessences 40g 60g
2. Exemption of the goods mentioned in paragraph 1 (a) and (b)
shallnotbegrantedtotravellersunder17yearsofage.
Exemption for the goods mentioned in paragraph 1 (d) shall not be
grantedtotravellersunder15yearsofage.
3. Within the quantitative limits set in paragraph 1 and taking
accountoftherestrictionsinparagraph2,thevalueofthegoodslistedinparagraph1shallnotbetakenintoconsiderationindeterminingtheexemptionreferredtoinArticles1and2.1969L0169—EN—19.11.1981—003.001—4
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4. WherethetravelreferredtoinArticle2(1):
— involves transit through the territory of a third country; overflying
without landing shall not, however, be regarded as transit withinthemeaningofthisDirective,
— begins in a part of the territory of another Member State in which
turnover tax and/or excise duty is not chargeable on goods
consumedwithinthatterritory,
thetravellermustbeabletoestablishthatthegoodstransportedinhis
luggagehavebeenacquiredsubjecttothegeneralconditionsgoverning
taxationonthedomesticmarketofaMemberStateanddonotqualify
foranyrefundingofturnovertaxand/orduty,failingwhichthequanti-tiessetoutinparagraph1,columnI,shallapply.
5. Undernocircumstancesmaythetotalquantityofgoodsexempted
exceedthequantitiesprovidedforinparagraph1,columnII.
Article 5
1. MemberStatesmayreducethevalueand/orquantityofthegoods
whichmaybeadmitteddutyfree,downtoone-tenthofthevaluesand/
or quantities provided for in Articles 2 and 4 (1), column II, wheresuch 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 thecrewofthemeansoftransportusedininternationaltravel.
However, duty free entitlement in respect of the goods listed below
maybeasfollows:
(a) Tobaccoproducts:
Cigarettes 40
orcigarillos
(cigars of a maximum weight of 3
grammeseach) 20
or
cigars 10
orsmokingtobacco 50g
(b) alcoholicbeverages:
— distilled beverages and spirits, of an
alcoholicstrengthexceeding22º 0·25litre
or
— distilled beverages and spirits, and
aperitifs with a wine or alcohol baseof an alcoholic strength not exceeding
22º;
sparklingwines,fortifiedwines 0·50litre
and
— stillwines 0·50litre
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 zoneworkers or by the crew of the means of transport used in travelbetweenthirdcountriesandtheCommunity.1969L0169—EN—19.11.1981—003.001—5
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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,
stationedinanotherMemberState.
4. The restrictions in paragraphs 1 and 2 shall not apply where the
persons referred to therein produce evidence to show that they aregoingbeyondthefrontier zoneorthat theyarenotreturningfromthefrontierzoneoftheneighbouringMemberStateorthirdcountry.
These restrictions shall, however, still apply to frontier zone workers
and to the crew of the means of transport used in international travel
wheretheyimportgoodswhentravellinginthecourseoftheirwork.
5. Forthepurposesofparagraphs1,2and4:
— ‘frontier zone’ means a zone which, as the crow flies, does not
extend more than 15 kilometres from the frontier of a MemberState.EachMemberStatemusthoweverincludewithinitsfrontierzonethelocaladministrative districtspartoftheterritoryofwhichlieswithinthezone;
— ‘frontier zone worker’ means any person whose normal activities
require that he should go to the other side of the frontier onworkingdays.
►
M16.◄Member States may exclude from exemption goods
falling withinheadingsNos71.07and71.08oftheCommonCustoms
Tariff.
►M17.◄MemberStatesmayreducethequantitiesofthegoods
referred to in Article 4 (1) (a) and (d) for travellers coming from athirdcountrywhoenteraMemberState.
Article 6
►
M11.◄Member States shall take appropriate measures to
avoidremissionoftaxbeinggranted fordeliveries totravellers whosedomicile, habitual residence or place of workissituated in a MemberState and who benefit fromthe arrangem ents provided for in thisDirective.
2. Withoutprejudicetorulesrelatingtosalesmadeatairportshops
undercustomscontrolandonboardaircraft,MemberStatesshalltake
thenecessarystepswithregardtosalesattheretail stagetopermit in
thecasesandundertheconditionsprovidedforinparagraphs3and4the remission of turnover tax on deliveries of goods carried in thepersonal luggage of travellers leaving a Member State. No remissionmaybegrantedinrespectofexciseduty.
3. Asregardstravellerswhosedomicileorhabitualresidenceissitu-
atedoutsidetheCommunity,eachMemberStatemaysetlimitsandlay
downconditionsofapplicationinrespectoftaxremission.
As regards travellers whose domicile, habitual residence or place of
work is situated in a Member State, there may be remission of tax
only in respect of items the individual value of which, inclusive oftax,exceedstheamountspecifiedinArticle2(1).
MemberStatesmayexcludetheirresidentsfromthebenefitofthistax
remission.
4. Remissionoftaxshallbesubject:
(a) inthecasesreferredtointhefirstsubparagraphofparagraph3,to
production of a copy of the invoice or other document in lieuthereof, endorsed by the customs of the exporting Member Statestocertifyexportationofthegoods;1969L0169—EN—19.11.1981—003.001—6
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(b) inthecasesreferredtointhesecondsubparagraphofparagraph3,
to production of a copy of the invoice or other document in lieuthereof,endorsedbythecustomsoftheMemberStatewherefinal
importation takes place or by another authority of that Member
Statecompetentinmattersofturnovertax.
5. ForthepurposesofthisArticle:
— ‘domicileorhabitualresidence’meanstheplaceenteredassuchin
a passport, identity card or,failing those, other identity documents
whichtheexportingMemberStaterecognizesasvalid;
— ‘item’meansathingoragroupofthingswhichnormallyconstitute
awhole.
Article 7
1. For the purposes of this Directive, ‘European unit of account’
(EUA)shallbeasdefinedintheFinancialRegulationof21December1977(
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 of
Octoberwitheffectfrom1Januaryofthefollowingyear.
3. Member States may round off the amounts in national currency
resulting fromthe conversion of the am ounts in EUA provided for inArticles1and2,providedsuchrounding-offdoesnotexceed2EUA.
4. Member States may maintain the amounts of the exemptions in
forceatthetimeoftheannualadjustmentprovidedforinparagraph2if,priortotherounding-offprovidedforinparagraph3,conversionofthe amounts of the exemptions expressed in EUA would result in a
change of less than 5 % in the exemption expressed in national
currency.
Article 7a
MemberStatesshall,withintheframeworkofintra-Communitytravel,
take the necessary stepstoenable travellers to confirmtacitly orbyasimple oral declaration that they are complying with the authorizedlimitsandconditionsfortheduty-freeentitlements.
Article 8
1. Member States shall bring into force not later than 1 January
1970themeasuresnecessarytocomplywiththisDirective.
2. EachMemberStateshallinformtheCommissionofthemeasures
whichitadoptstoimplementthisDirective.
The Commission shall communicate such information to the other
MemberStates.
Article 9
ThisDirectiveisaddressedtotheMemberStates.1969L0169—EN—19.11.1981—003.001—7
(1) OJNoL356,31.12.1977,p.1.▼M2
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