1969L0169 — EN — 14.06.1972 — 001.001 — 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
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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 advancedstage, to retain the imposition of tax on importation and the remission
of tax on exportation in suchtrade;
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 measuresshould be adopted for the greater liberalisation of the system of taxes
on imports in travel between Member States; whereas the need for such
measures 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 adomestic market;
Whereas such reductions must be limited to non-commercial importa-
tions of goods by travellers; whereas, as a general rule, such goods
can only be obtained in the country from which they come (country
of exit) already taxed, so that if the country of entry forgoes, withinthe 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. Exemption from turnover tax and excise duty on imports shall
apply, as regards travel between third countries and the Community,to goods in travellers' personal luggage, if suchimports h ave nocommercial character and the total value of the goods does not exceed
25 units of account per person.
2. Member States may reduce this exemption to 10 units of account
for travellers under fifteen years old.
3. Where the total value per person of several items exceeds 25
units of account or the amount fixed pursuant to paragraph 2, as thecase may be, exemption up to these amounts shall be granted for suchof the items as would, if imported separately, have been grantedexemption, it being understood that the value of an individual itemcannot be split up.
Article 2
1. Exemption from turnover tax and excise duty on imports shall
apply, as regards travel between Member States, to goods in travellers'personal luggage which fulfil the conditions laid down in Articles 91969L0169 — EN — 14.06.1972 — 001.001 — 2
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and 10 of the Treaty, if such imports have no commercial character and
the total value of the goods does not exceed ►M1one hundred and
twenty-five units of account ◄per person. This exemption shall be
granted also where the travel includes transit through territory other
than that of a Member State.
2. Member States may reduce this exemption to ►M1thirty units
of account ◄for travellers under fifteen years old.
3. Where the total value per person of several items exceeds
►M1one hundred and twenty-five units of account ◄or the amount
fixed pursuant to paragraph2, as th e case may be, exemption up tothese amounts shall be granted for such of the items as would, ifimported separately, have been granted exemption, it being understoodthat the value of an individual item cannot be split up.
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.
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
Travelbetweenthird
countriesandthe
CommunityII
Travelbetween
MemberStates
(a) tobacco products:
cigarettes 200 300orcigarillos (cigars of a maximum weight
of 3 grammes each) 100 150
orcigars 50 75orsmoking tobacco 250 g 400 g
(b) alcoholic beverages
— distilled beverages and spirits of an
alcoholic strength exceeding 22º1 standard bottle
(0·70 to 1 litre)to a total of 1·5 litres
or
distilled beverages and spirits, and
aperitifs witha wine or alcoh ol
base of an alcoholic strength not
exceeding 22º; sparkling wines,fortified wines to a total of 2 litres to a total of 3 litres1969L0169 — EN — 14.06.1972 — 001.001 — 3
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I
Travelbetweenthird
countriesandthe
CommunityII
Travelbetween
MemberStates
and
— still wines to a total of 2 litres to a total of 3 litres
(c) perfumes 50 g 75 g
andtoilet waters ¼ litre ⅜litre
(d) coffee 500 g 750 g
orcoffee extracts and essences 200 g 300 g
(e) tea 100 g 150 g
ortea extracts and essences 40 g 60 g
2. Exemption for the goods mentioned in paragraph 1 (a), (b) and
(d) shall not be granted to travellers under fifteen years old.
3. Within the quantitative limits set in paragraph 1 and taking
account of the restrictions in paragraph 2, the value of the goods listed
in paragraph 1 shall not be taken into consideration in determining theexemption referred to in Articles 1 and 2.
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, wheresuchgoods are imported from anoth er 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 the
crew 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 22º 0·25 litre
or1969L0169 — EN — 14.06.1972 — 001.001 — 4
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— distilled beverages and spirits, of an
alcoholic strength exceeding 22º 0·25 litre
— distilled beverages and spirits, and
aperitifs witha wine or alcoh ol baseof an alcoholic strength not exceeding22º;
sparkling wines, fortified wines 0·50 litre
and
— still wines 0·50 litre
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 travelbetween 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 another
Member 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 thefrontier 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 travelwhere they import goods when travelling in the course of their work.
5. 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 Member
State. 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.
►
M16.◄Member States may exclude from exemption goods
falling within headings Nos 71.07 and 71.08 of the Common CustomsTariff.
►
M17.◄Member States may reduce the quantities of the goods
referred to in Article 4 (1) (a) and (d) for travellers coming from athird 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 whosedomicile, habitual residence or place of work is situated in a MemberState and who benefit from the arrangements provided for in this
Directive.
2. Without prejudice to rules relating to sales made at airport shops
under customs control and on board aircraft, Member States may, as
regards sale at the retail trade stage, authorize in the cases and underthe conditions provided for in paragraphs 3 and 4 the remission of turn-over tax on goods carried in the personal luggage of travellers leavinga Member State. No remission may be granted in respect of exciseduty.1969L0169 — EN — 14.06.1972 — 001.001 — 5
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3. As regards travellers whose domicile or habitual residence is situ-
ated outside the Community, each Member State may set limits and laydown 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 taxonly in respect of items the individual value of which, inclusive oftax, exceeds the amount specified in Article 2 (1).
Member States may increase that amount. They may furthermore
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 lieu
thereof, endorsed by the customs of the exporting Member States
to 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 final
importation takes place or by another authority of that MemberState competent in matters of turnover tax.
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 group of things which normally constitute
a whole.
Article 7
Member States may round off the amount in national currency resulting
from the conversion of the amounts in units of account stated in Arti-cles 1 and 2.
Article 7a
Member States shall, within the framework of intra-Community travel,
take the necessary steps to enable travellers to confirm tacitly or by a
simple oral declaration that they are complying with the authorized
limits and conditions for the duty-free entitlements.
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 — 14.06.1972 — 001.001 — 6
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