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Vol.1973/0059

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COMMISSION OPTHEEUROPEAN COMMUNITIES
COM(73)384final
Brussels.12March1973
AMENDMETSTOTHELASTRECITALANDTOARTICLES1,2AND
4OPTHEPROPOSALFORATHIRDCOUNCILDIRECTIVE ONTHE
HARMONIZATION OPPROVISIONS LAIDDOWNBYLAW,REGULATION
ORADMINISTRATIVE ACTIONRELATINGTOTHETURNOVERTAXES
ANDEXCISEDUTIESLEVIEDONTRAVEL,ANDTHEINSERTION
THEREINOPANARTICLE4AANDANARTICLE4B
(submittedbytheCommissiontotheCouncilpursuantto
thesecondparagraphofArticle149oftheEECTreaty)
COM(73)384final

XV/170/73-E
Explanatory memorandum
On22September1972.,theCommissionforwardedtotheCouncilaproposalfor
(1)athirdCouncildirective v'ontheharmonization oftheprovisionslaid
down"bylaw,regulationoradministrative actionrelatingtotheturnover
taxesandexcisedutiesleviedontravel.
TheEuropeanParliamentandtheEconomicandSocialCommittee,on
19January1973and30November1972respectively ,deliveredfavourable
opinionsonthisproposal,butrecommendedthatatransitional periodbe
providedfortoenabletheproposedarrangements tobeintroducedby
stages,soastotakeaccountofcertaininterestsinvolved.
Anxioustoavoiddifficulties ,theCommissionhasfollowedthesesuggestions
andproposesthatanewArticle7h"beinsertedinthetextofthefirst
Directiveontaxexemptionsfortravellers(No69/169/EECof28May19^9)*
ThisArticlewouldprovidefortheprogressivereductionoftax–freesales
ofproductssubjecttoquantitativelimits,suchastobacco,alcoholand
perfumesand,asregardsotherproducts,foraprogressiveincreaseinthe
valueperitemabovewhichtax–freesalesinacco^rdancewiththeprocedure
applicabletoretailtradewouldbeauthorized.Thetransitional measures
wouldceasetoapplyon1January1976.
Thismethodhastheadvantageofpreservingintactthelegalprinciple
underlyingArticle6(1),whichseekstopreventthesalefreeoftaxor
dutyofproductseligibleforimportationtaxorduty-free.Inorderto
reducecontrolstoaminimum,whichisoneoftheaimsoftheDirectiveson
taxexemptionsfortravellers,theCommissionconsidersitmostdesirable
thattheybecarriedoutnotontravellersbutatsalespoints.Itisthe
Commission'saimthattravellersmakingajourneybyairorseawithinthe
Communityshouldnotberequired,becauseduringthetransitional period
•••/•••
^OJNoC113,28October1972.

XV/170/73-E
-2-
theystillhavetheopportunityofbuyinggoodsfreeoftaxorduty,tofurnish
proofasprovidedinArticles 1and2thatallthegoodstheyarecarryingare
ofCommunityorigin.Ifthiswere-thecase,personstravellingforexample
"betweentheUnitedKingdomorIrelandandtheContinentwouldnotfeelthat
theyweretravellingwithintheCommunity.Similarly,theCommissionisopposed
toanysystemofreducedallowancesforairorseatravellers whostillhave
theopportunity ofacquiringgoodsfreeoftaxordutysincethiswouldamount
inpracticetoinstituting twoseparatesystemsofallowanceswithinthe
Community,oneforjourneys "byrailorroadandtheotherforjourneys "byair
orship.
Moreover,thefactthattax-freesalestopersonstravellingwithinthe
Communityaretobereduced "bystageswillgivetraderstimetomakethe
necessarychange-overintheirtradingarrangements .Thiswill"beallthe
easier "byreasonofthefactthattax–freesalestopersonstravellingto
thirdcountrieswillprobablycontinuetoincreaseoverthecomingyears.
Finally,totakeaccountofcertaincommentsofatechnicalnatureandof
certainwishesthathavebeenexpressed,theCommissionisproposinga
seriesofminoramendmentstoitsoriginalproposal.
Themainpurposeoftheseamendmentsistodefinemorecloselythearrange–
•*
mentsforprovingtheCommunityoriginofgoodsinthecaseoftransit
throughathirdcountryandinothersimilarcases,andtoapplythesystem
ofallowancesapplicabletotravellersarrivingfromthirdcountriesto
personstravellingfromanypartoftheterritoryofaMemberStatewhere
turnovertaxand/orexcisedutydonotapplytoanotherpartwheresuchtax
ordutyisgenerallyinforce.

XV/170/73-E
AmendmentstothelastrecitalandtoArticles1,2and4ofthe
proposalforathirdCouncilDirectiveontheharmonization of
provisionslaiddown"bylaw,regulationoradministrative action
relatingtotheturnovertaxesandexcisedutiesleviedon
travel,andtheinsertionthereinofanArtiole4aandan
Article4b
Item1
ThelastrecitaloftheDirectivecitedintheheadingsouldheamendedtoΛ
readasfollows:
"Whereastheconditionsfortheapplicationoftherulesastoexemptions
inrespectofgoodsintravellers *personalluggagewheretravel "between
MemberStatesincludestransitthroughathirdcountry,orwheretravel
isfromanypartoftheterritoryofaMemberStateinwhichturnovertaxes
and/orexcisedutiesarenotapplicable-should "bedefinedmoreclearly".
Item2
Articles 1,2and4oftheDirectivecitedintheheadingshouldhe
amendedasfollows:
Article 1
Article2oftheCouncilDirectiveof28May19^9isamendedasfollows:
(a)Thefollowingissubstitutedforparagraph 1ofthesaidArticle:
"1,Exemptionfromturnovertaxandexcisedutyonimportsshall
apply,asregardstravelbetweenMemberStates,togoodsfulfilling
theconditionslaiddowninArticles9and10oftheTreaty,
acquiredsubjecttothetaxationarrangements obtaininggenerally
onthedomestiomarketofoneoftheMemberStates,notbenefiting
fromanyrefundofturnovertaxesand/orexcisedutiesandcarried
intravellers *personalluggage,providedsuchimportshaveno
commercialcharacterandthetotalvalueofthegoodsconcerned
doesnotexceed125unitsofaccountperperson".

-2- XV/l70/73–E
(b)thefollowingparagraphisadded:
"4.Wherethetravelreferredtoinparagraph 1involves:
–transitthroughtheterritoryofathirdcountry(theoverflying
ofaterritorywithoutlandingnotconstitutingtransitwithin
themeaningofthisDirective),or
OA
–ajoumey^boardasear-goingvessel,orahovercraft,notsolely
providingadirectservicebetweentwoormoreportsindifferent
MemberStates,
thetravellermustfurnishproofthatthegoodscarriedinhisluggage
wereacquiredsubjecttothetaxationarrangements obtaininggenerally
onthedomesticmarketofoneoftheMemberStatesanddonotbenefit
fromanyrefundofturnovertaxesand/orexciseduties.Otherwisethe
provisionsofArticle 1shallapply.
However,thetotalvalueofthegoodsexempted(a£5ynotexceedtheamounts
specifiedinparagraphs 1and2.
Proofmaybefurnishedbymeansofanydocumentgivingthenameand
addressofthevendor,thenatureofthegoods,quantitiespurchased,
thepriceandthedateofthesale."
Article2
Article4oftheCouncilDirectiveof2oMay1969isamendedasfollows:
(a)thefollowingsubparagraphisaddedattheendofparagraph 1:
"However,theallowanceslistedincolumnIIshallbegrantedonlyif
thegoodsfulfiltheconditionslaiddowninArticles9and10ofthe
Treaty,wereacquiredsubjecttothetaxationarrangements obtaining
generallyonthedomesticmarketofoneoftheMemberStatesanddo
notbenefitfromanyrefundofturnovertaxesand/orexciseduties."
(b)thefollowingparagraphisadded:
WherethetravelreferredtoinArticle2(l)includes:
–transitthroughtheterritoryofathirdcountry(theoverflyingof
aterritorywithoutlandingnotconstitutingtransitwithinthe
meaningofthisDirective),or
–ajourneyonboardasear-goingvessel,orahovercraft,notsolely
providingadirectservicebetweentwoormoreportsindifferent
MemberStates,

-3-XV/170/73-E
thetravellermustfurnishproofthatthegoodscarriedinhisluggage
wereacquiredsubjecttothetaxationarrangements obtaininggenerally
onthedomesticmarketofoneoftheMemberStatesanddonotbenefit
fromanyrefundoftunfyojertaxesand/orexciseduties.Otherwise,
columnIofparagraph 1shallapply.
However,thetotalquantitiesofgoodsexemptedmaynotexceedthe
quantitieslaiddownin'columnIIofparagraph 1.
*•Proofmaybefurnishedbymeansofanydocumentgivingthenameand
addressofthevendor,thenatureofthegoods,thequantitiespur­
chased,thepriceandthedateofthesale."
Article4
Article6oftheCouncilDirectiveof28May1969i®amendedasfollows:
(a)thefollowingissubstitutedforparagraph 1:
"1.Inordertopreventgoodsescapingtaxationwhensuppliedto
travellersentitledtothebenefitoftheexemptiononimportar-
tionprovidedforinthisDirective,MemberStatesmaymake
onlysucharrangements forthenon–impositionorremissionof
taxesordutiesinrespectofinternational travelasare
providedforbelow."
(b)thefollowingissubstitutedforparagraph2:
"2.Withoutprejudicetothearrangements providedforinparagraphs 6
©A-Jto9,MemberStatesmay,asregardssalesbymnarn.ofretailtrade,
authorize,subjectasprovidedinparagraphs 3,4and5,the
remissionofturnovertaxongoodscarriedinthepersonalluggage
oftravellersleavingaMemberState.Noremissionmaybegranted
inrespectofexciseduty."
(o)thefollowingparagraphsareadded:
"6.Asregardssalesmadeatairportshopsundercustomscontrol,
MemberStatesmay,subjectwheredesiredtoexclusionoftheir
ownresidents,authorizethesupplyofgoodssubjecttoremission
ofornothavingborneturnovertaxand/orexcisedutyto
travellersleavingthecountryand:

xv/170/73-2
(a)inpossessionofavalidairticketspecifyingasimmediateor
finaldestination anairportsituatedinathirdcountry.
MemberStatesmaylaydowntheirownlimitsandconditionsof
applicationinrespectofsuchremissionornon–impositionof
taxorduty;
(b)inpossessionofavalidairticketspecifyingasimmediate
destination anairnortsituatedinanotherMemberState,always
providedthatthevalueperitem,netoftax,exceedsthat
specifiedinArticle2(l),andsubjecttotheprovisionsrelating
totheproofofimportationintoaMemberStatelaiddovmin
paragraph4(b).MemberStatesmaysetahighervalue.Nosale
freeofexcisedutyshallbemadetoanypersontowhomthis
subparagraphapplie^f.S
Asregardsaircraftondirectflightsbetweenairportssituatedindifferent
MemberStates,MemberStatesmayauthorizethesaleordistribution during
suchflights,bywayofin–flightcateringandforimmediateconsumption
onboardrofgoodssubjecttoremissionofornothavingborneturnover
taxand/orexciseduty.
£
"In–flightcatering"meanstheJ^ood,beveragesandtobaccoserved,
whetherwithorwithoutpayment,tothepassengersandcrew.Salesto
passengersfreeoftaxand/orexcisedutymayperpersonnotexceed50S
oftobaccoandone0.30litrebottleofanalcoholicbeverage.
Asregardsaircraftoninternational flightsotherthanthosetowhich
thefirstsubparagraph applies,MemberStatesmaylaydowntheirown
limitsandconditionsofapplicationinrespectoftheremissionor
non–impositionofturnovertaxand/orexcisedutyforgoodsintended
forsaleorconsumption onboardduringsuchflights.
Asregardssear-goingvesselsorhovercraftsolelyprovidingdirect
servicesbetweentwoormoreportssituatedindifferentMemberStates
orinthesameMemberState,MemberStatesshalltakethenecessary
stepstoprohibittheloadingofgoodssibjecttoremissionofornot

-5-XV/170/73-E
having "borne turnover "taxand/orexcise duty andintended forBale orconsump­
tion onboard .
However ,Member States mayauthorize theloading ],insuch quantities asare
considered necessary fortheround trip ,offood ,"beverages andtobacco subject
toremission ofornothaving borne turnover taxand/orexcise duty intended
forimmediate consumption onboard bythepassengers andcrew .Such authoriza­
tion shall besubject tothecondition that nosuch goods besupplied to
passengers orcrew inquantities exceeding those necessary forindividual con­
sumption onthespot ,andtoalimit perperson of508oftobacco andone
0.30 litre bottle ofanalcoholio beverage .
Asregards goods supplied tosea»-going vessels ,orhovercraft ,onroutes other
than those towhich thefirst subparagraph applie ^,Member States maylaydown
their ownlimits andconditions ofapplication inrespect ofthenon–imposition
orremission ofturnover taxand/orexcise duty^ongoods intended forsaleor
consumption onboard .
9.Asregards private yachts andpleasure boats ofwhatever tonnage orflag ,which
donotcarry paying passengers anddonotengage inanycommercial orindustrial
activity orinfishing ,Member States shall beresponsible fortaxing ,inaccor­
dance with theprovisions inforce generally onthedomestic market ,allgoods
intended forconsumption onboard such vessels ,inoluding thefuels ,lubricating
oils ,spare parts andnormal equipment required fortheir operation .
Asregards private aircraft ,inwhatever country registered ,which donot
carry paying passengers anddonotengage inanyindustrial ,commercial or
agricultural activity ,Member States shall beresponsible fortaxing ,inaccor­
dance with theprovisions inforce generally onthedomestic market ,allgoods
intended forconsumption onboard suchaircraft ^including thefuels ,lubricating
oils ,spare parts andnormal equipment required fortheir operation .
Member States mayprovide that themeasures laid down insubparagraphs 1and 2
hereof shall notapply toanyprivate yachts ,pleasure boats oraircraft
travelling toanythird country ortonaval vessels ortovessels providing a

-6- XV/170/73-E
publioserviceotherthanthetransportofpayingpassengers,suchas
oceanographio vessels,lightships,eto*..
Item3
ThefollowingArtiole4ashould,"beaddedtotheDireotivecitedintheheading:
Article4a
ThefollowingArticleisinsertedafterArtiole6oftheCounoilDirectiveof
28May1969:
"Artioleoa
ForthepurposesofthisDireotive,anypartoftheterritoryofaMember
Statewhereturnovertaxesand/orexoisedutiesdonotapplyshall"be
treatedasathirdcountry."
Item4
ThefollowingArticle4bshould "beaddedtotheDireotivecitedintheheading:
Article4b
ThefollowingArticleisinsertedafterArtiole7aoftheCouncilDirectiveof
28May1969:
"Artiole7b
1.I$ywayofexceptiontoparagraphs6to8ofArticle6,MemberStatesmay:
(a)until1January1975asregards
--–thegoodslistedinArtiole4(l)»andinrespectofthequantities
setincolumnIthereof;
–othergoods,inrespectofitemswhoseindividualvalueexceeds
25unitsofaooount;
1(b)untilMJanuary1976asregards
–thegoodslistedinArticle4(l)»andinrespeotofquantities
equaltohalfthosesetoutincolumnIthereof;
–othergoods,inrespectofitemswhoseindividualvalueexceeds
75unitsofaccount;
authorizesalesofgoodsnothavingborneorsubjeottoremissionofturnover
taxand/orexcisedutytopersonsagedfifteenorovercoveredbyArtiole6(6)(b),
ortravellingonboardanymeansoftransporttowhichthefirstsubparagraph of
Artiole6(7)orofArtiole6(8)applies.

-7- XV/170/73–E
TherequirementlaiddowninArticle2(l)and4(1),lastsubparagraph,
thatgoodsshallhave"beenacquiredsubjeottothetaxationarrange­
mentsobtaininggenerallyonthedomesticmarketconoernedshallnot
applyasregardsimportallowancesongoodstowhichtheforegoing
transitional measuresapply.
MemberStatesshalltakethenecessarymeasurestoeliminate,
by31Deoember1975atthelatest,anyinconsistencies between
agreementsconcludedwiththirdcountriesandtheprovisions
ofthisDirective.