No C 183/8 Official Journal of the European Communities 22.7. 86 
Proposal for a Council Directive amending Directive 83/181/EEC determining the scope of 
Article 14 (1) (d) of Directive 77/388/EEC as regards exemption from value added tax on the 
final importation of certain goods 
COM(86) 383 final 
(Submitted by the Commission to the Council on 10 July 1986) 
(86/C 183/04) 
THE COUNCIL OF THE EUROPEAN COMMUNITIES, 
Having regard to the Treaty establishing the European 
Economic Community, and in particular Articles 99 and 
100 thereof, 
Having regard to the proposal from the Commission, 
Having regard to the opinion of the European 
Parliament, 
Having regard to the opinion of the Economic and 
Social Committee, 
Whereas Council Directive 83/181/EEC (') laid down 
the minimum quantity of fuel contained in the fuel tanks 
of commercial motor vehicles which must be exempted 
from value added tax on admission; 
Whereas Council Directive 85/346/EEC (2) increased to 
600 litres the minimum quantity of fuel in the fuel tanks 
of vehicles designed for, and capable of, the transport of 
persons and travelling between Member States, which 
must be exempted from value added tax on admission; 
Whereas in order to reduce the number of checks 
applied at the internal frontiers of the Community the 
(') OJNoL 105, 23.4. 1983, p. 38. 
(2) OJNoL 183,26.7. 1985, p. 21. same minimum quantity should be adopted for vehicles 
travelling between Member States and designed for, and 
capable of, the transport of goods, 
HAS ADOPTED THIS DIRECTIVE: 
Article 1 
Article 83 of Directive 83/181/EEC is hereby replaced 
by the following: 
'Article 83 
Member States may limit application of the 
exemption for fuel contained in the standard fuel 
tanks of commercial motor vehicles: 
(a) when the vehicle arrives from a third country, to 
200 litres per vehicle and per journey; 
(b) when the vehicle arrives from another Member 
State, to 600 litres per vehicle and per journey.' 
Article 2 
Member States shall take the measures necessary to 
comply with this Directive by 1 October 1986 at the 
latest. They shall forthwith inform the Commission 
thereof. 
Article 3 
This Directive is addressed to the Member States. 
Proposal for a Council Directive amending Directive 68/297/EEC on the standardization of 
provisions regarding the duty-free admission of fuel contained in the fuel tanks of commercial 
motor vehicles 
COM(86) 383 final 
(Submitted by the Commission to the Council on 10 July 1986) 
(86/C 183/05) 
THE COUNCIL OF THE EUROPEAN COMMUNITIES, 
Having regard to the Treaty establishing the European 
Economic Community, and in particular Articles 75 and 
99 thereof, 
Having regard to the proposal from the Commission, Having regard to the opinion of the European 
Parliament, 
Having regard to the opinion of the Economic and 
Social Committee, 
22.7.86 Official Journal of the European Communities No C 183/9 
Whereas Council Directive 68/297/EEC (') laid down 
the minimum quantity of fuel contained in the fuel tanks 
of commercial road vehicles which can be admitted duty­
free at the internal frontiers of the Community; 
Whereas Council Directive 85/347/EEC (2) increased to 
600 litres the minimum quantity of fuel in the fuel tanks 
of vehicles designed for, and capable of, the transport of 
persons which must be admitted duty-free at the internal 
frontiers of the Community; 
Whereas it is essential, in order to facilitate frontier 
crossing, that the same minimum quantity should be 
adopted at the internal frontiers of the Community for 
vehicles designed for, and capable of, the transport of 
goods, HAS ADOPTED THIS DIRECTIVE: 
Article 1 
Paragraph 1 of Article 3 of Directive 68/297/EEC is 
hereby replaced by the following: 
'1. Member States shall admit duty-free a quantity 
of 600 litres of fuel contained in the standard fuel 
tanks of commercial motor vehicles.' 
Article 2 
Member States shall take the measures necessary to 
comply with this Direcitve not later than 1 October 
1986. They shall forthwith inform the Commission 
thereof. 
Article 3 
This Directive is addressed to the Member States. 
O OJ No L 175, 23. 7. 1986, p. 15. 
O OJ No L 183, 16, 7. 1985, p. 22.