1969L0169—EN—01.07.1991—012.001—1
This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents
►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
►M5CouncilDirective82/443/EECof29June1982 L206 35 14.7.1982
►M6CouncilDirective84/231/EECof30April1984 L117 42 3.5.1984
►M7CouncilDirective85/348/EECof8July1985 L183 24 16.7.1985
►M8CouncilDirective87/198/EECof16March1987 L78 53 20.3.1987
►M9►C1CouncilDirective88/664/EECof21December1988 ◄ L382 41 31.12.1988
►M10CommissionDirective89/220/EECof7March1989 L92 15 5.4.1989
►M11CouncilDirective89/194/EECof13March1989 L73 47 17.3.1989
►M12CouncilDirective91/191/EECof27March1991 L94 24 16.4.1991
Correctedby:
►C1Corrigendum,OJL60,3.3.1989,p.56(88/664/EEC)
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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
►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 thevalueofanindividualitemcannotbesplitup.1969L0169—EN—01.07.1991—012.001—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►
M12ECU600 ◄perperson.
2. Member States may reduce this exemption to ►M7up to
►M12ECU150 ◄◄fortravellersunderfifteenyearsold.
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 thevalueofanindividualitemcannotbesplitup.
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 goodsconsumedwithinthatterritory,
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.
6. Everytwoyears,andforthefirsttimeon31October1987atthe
latest, the Council, acting in accordance with the procedures provided
forbytheTreatyonthispoint,shalladjusttheamountsoftheexemp-
tionsreferredtoinparagraphs1and2inordertomaintainthegenuinevalue.
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 uponhis arrival, as well as luggage which he submits later to the sameauthorities, subject to proof that such luggage was registered as1969L0169—EN—01.07.1991—012.001—3
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accompanied luggage, at the time of his departure, with the
companywhichhasbeenresponsibleforconveyinghim.
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.
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
TravelbetweenMember
States
(a) Tobaccoproducts:
cigarettesor 200 300cigarillos(cigarsofamaximumweight
of3grammeseach) 100 150
or
cigarsor 50 75smokingtobacco 250g 400g
(b) Alcoholandalcoholicbeverages:
—distilled beverages and spirits of an
alcoholic strength exceeding 22 %vol; undenatured ethyl alcohol of
80%volandover/C148/C147/C147/C147/C147/C147/C147/C147/C147/C147/C149/C147/C147/C147/C147/C147/C147/C147/C147/C147/C150atotalof1litre atotalof1,5litres
or distilled beverages and spirits,
andaperitifswithawineoralcoholbase, tafia, sake or similarbeverages of an alcoholic strengthnot exceeding 22 % vol; sparkling
wines,fortifiedwinesand/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/C150atotalof2litres atotalof3litres
—stillwines atotalof2litres atotalof5litres
(c) Perfumes 50g 75g
andtoiletwaters ¼litre ⅜litre
(d) Coffee 500g 1000g
orcoffeeextractsandessences 200g 400g
(e) Tea 100g 200g
or
teaextractsandessences 40g 80g
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.1969L0169—EN—01.07.1991—012.001—4
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3. Within the quantitative limits set in paragraph 1 and taking
accountoftherestrictionsinparagraph2,thevalueofthegoodslistedinparagraph1shallnotbetakenintoconsiderationindeterminingthe
exemptionreferredtoinArticles1and2.
4. WherethetravelreferredtoinArticle2(1):
— involves transit through the territory of a third country; overflying
without landing shall not, however, be regarded as transit within
themeaningofthisDirective,
— begins in a part of the territory of another Member State in which
turnover tax and/or excise duty is not chargeable on goodsconsumedwithinthatterritory,
thetravellermustbeabletoestablishthatthegoodstransportedinhis
luggagehavebeenacquiredsubjecttothegeneralconditionsgoverningtaxationonthedomesticmarketofaMemberStateanddonotqualifyforanyrefundingofturnovertaxand/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, 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 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
orcigars 10orsmokingtobacco 50g
(b) alcoholicbeverages:
— distilled beverages and spirits, of an
alcoholic strength exceeding►
M522%vol ◄ 0·25litre
or
— distilled beverages and spirits, and
aperitifs with a wine or alcohol base
of an alcoholic strength not exceeding
►M522%vol ◄;
sparklingwines,fortifiedwines 0·50litre
and
— stillwines 0·50litre1969L0169—EN—01.07.1991—012.001—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
betweenthirdcountriesandtheCommunity.
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 theyarenotreturningfromthe
frontierzoneoftheneighbouringMemberStateorthirdcountry.
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. In the case of Ireland and the Kingdomof Denm ark, in no case
shall the restrictions in paragraph 1 be such that those to whomthe
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 toArticles2and4(1)columnIIofthetable.
►
M126.◄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.
►
M127.◄Member States may exclude from exemption goods
fallingwithin ►M10CNcodes7108and7109 ◄.
►M128.◄Member States may reduce the quantities of the
goods referred to in Article 4 (1) (a) and (d) for travellers comingfromathirdcountrywhoenteraMemberState.
Article 6
►
M11.◄Member States shall take appropriate measures to
avoidremissionoftaxbeinggranted fordeliveries totravellers whose
domicile, habitual residence or place of workissituated in a Member
State and who benefit fromthe arrangem ents provided for in thisDirective.
2. Withoutprejudicetorulesrelatingtosalesmadeatairportshops
undercustomscontrolandonboardaircraft,MemberStatesshalltakethenecessarystepswithregardtosalesattheretail stagetopermit inthecasesandundertheconditionsprovidedforinparagraphs3and4the remission of turnover tax on deliveries of goods carried in thepersonal luggage of travellers leaving a Member State. No remission
maybegrantedinrespectofexciseduty.
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 tax1969L0169—EN—01.07.1991—012.001—6
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onlyinrespectofitemstheindividualvalueofwhich,inclusiveoftax,
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;
(b) inthecasesreferredtointhesecondsubparagraphofparagraph3,
to production of a copy of the invoice or other document in lieu
thereof,endorsedbythecustomsoftheMemberStatewherefinalimportation takes place or by another authority of that MemberState competent in matters of turnover tax ►
M7proving that the
turnovertaxhasbeenorwillbeapplied ◄.
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 ofOctoberwitheffectfrom1Januaryofthefollowingyear.
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
forceatthetimeoftheannualadjustmentprovidedforinparagraph2
if,priortotherounding-offprovidedforinparagraph3,conversionof
the amounts of the exemptions expressed in EUA would result in achange of less than 5 % in the exemption expressed in nationalcurrency ►
M7ortoaloweringofthisexemption ◄.
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
expressedinnationalcurrencyorinareductioninthatexemption
Article 7a
MemberStatesshall,withintheframeworkofintra-Communitytravel,
take the necessary stepstoenable travellers to confirmtacitly orbyasimple oral declaration that they are complying with the authorizedlimitsandconditionsfortheduty-freeentitlements.1969L0169—EN—01.07.1991—012.001—7
(1) OJNoL356,31.12.1977,p.1.▼M2
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It shall be open to Member States not to levy turnover tax or excise
dutyontheimportofgoodsbyatravellerwhentheamountofthetaxwhichshouldbeleviedisequalto,orlessthan,5ECU.
Article 7b
1. BywayofderogationfromArticle2(1):
(a) the Kingdomof Denm ark and the Hellenic Republic shall be
authorized to exclude, fromthe exem ption, goods the unit valueofwhichexceedsECU340;
(b) Ireland shall be authorized to exclude, fromthe exem ption, goods
theunitvalueofwhichexceeds ►
M12ECU95 ◄.
2. BywayofderogationfromArticle2(2),Irelandshallbeauthor-
ized to exclude, fromthe exem ption, goods the unit value of whichexceeds►
M12ECU95 ◄.
3. Throughouttheperiodduringwhichthederogationsreferredtoin
paragraph 1 are applied, the other Member States shall take themeasuresnecessarytoenableremissionoftax,accordingtotheproce-
dures referred to in Article 6, to take place for goods imported into
Denmark, into Greece and into Ireland which are excluded from theexemptioninthesecountries.
4. Everytwoyears,andforthefirsttimeon31October1987atthe
latest, the Council, acting in accordance with the procedures providedforbytheTreatyonthispoint,shalladjusttheamountsoftheexemp-tionsreferredtoinparagraphs1and2inordertomaintainthegenuinevalue.
Article 7c
Notwithstanding Articles 2 (1) and 4 (1), the Kingdomof Denm ark
shall be authorized to apply the following quantitative limits until 31December1991fortheimportationofthegoodsinquestionbytravel-lers resident in Denmark after a stay of less than 36 hours outsideDenmark:
Products
— Cigarettes 100
— Distilled beverages andspiritsofanalcoholic strengthby
volumemorethan22%vol. nil
— Beer 12litres
Article 7d
Notwithstanding Article 2 (1) and within the limit set out therein,
Ireland shall beauthorized toapply aquantitative limit of25litres ofbeerforalltravellerstoIrelanduntil31December1991.
NotwithstandingArticles2(1)and4(1),Irelandshallbeauthorizedto
applythefollowinglimitsuntil31December1991fortheimportationofthegoodsinquestionbytravellers fromIreland after astayoflessthan24hoursoutsideIreland:
(a) fortravellersfromtheCommunity,ECU110,
(b)
Products
— Cigarettesor 150
— Smokingtobacco 200g1969L0169—EN—01.07.1991—012.001—8
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Products
— Distilledbeveragesandspiritsofanalcoholicstrength
byvolumeofmorethan22%;or
or 3/4litre
— Distilled beverages and spirits, and aperitifs with a
wine or alcohol base, sake or similar beverages of an
alcoholicstrengthbyvolumeof22%orless;sparking
wines,fortifiedwinesand 1,5litres
— Stillwines(*), 2,5litres
— Beer 12litres
(*) Fortravellersfromthirdcountries,thelimitforstillwinesprovidedforinArticle
4(1)shallapply.
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—01.07.1991—012.001—9
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