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DOCUMENTS "COM"
COM(74)2184
Vol.1974/0366

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COMMISSION GFTHEEUROEBANCOMMUOTTIES
COM(74)2184 final
Brussels ,20December 1974
Proposai for a
COUNCIL DIRECTIVE
onthe exemption from taxes onimportation ofsmall
consignments from third countries ofgoods ofanon-
commercial nature
(submitted totheCouncil bytheCommission )
C0M(74 )2184 final

EXPIANATORY MEMORANDUM
On22September1972theCommissionsubmittedtotheCouncila
proposalforaCouncilDirectiveontheexemptionfromtaxesatimportation
onsmallconsignments ofgoodssenttoprivatepersons.
TheCommission'sattentionhadalreadybeendrawnonseveral
occasionstotheproblemofdispatchbetweenMemberStatesofconsignments
ofsmallvaluesentinparticularbypost.ThepeopleoftheMemberStates
finditdifficulttounderstand whytaxesshouldbechargedonconsignments
ofsmallvalueimportedforpersonalusewhosecontentshave,asarule,
alreadybeentaxedintheconsignorcountry.
Since19^9travellersfromthirdcountriestotheCommunityhave
beenallowedalimitedexemptionforgoodscontainedintheirpersonalluggage.
ItwouldseemstrangeifmeasuresfavouringprivatepersonsinsidetheCom­
munitywererestrictedtosmallconsignments movingwithintheCommunity.
ForthisreasontheCommissionconsidersitnecessarytoproposea
relaxationoftherulesgoverningthesendingofsmallconsignments from
privp.tepersonsinthirdcountriestoprivateindividualswithintheCommunity
asithadalreadydoneinthecaseofconsignments comingfromanotherMember
State.
Tothisenditisproposedthat,providedthegoodssatisfyacertain
numberofconditions,notaxesshouldbechargedatimportation onconsignments
ofsmallvaluecomingintotheCommunity,sentbyoneprivateindividualina
thirdcountrytoanotherwithintheCommunity.
Consignments ,inrespectofwhichtaxesarenottobecharged,areto
beofanon-commercial natureandsiretoconsistsolelyofgoodssentbyaprivate
individualentirelyfreeofcharge,forpersonalorfamilyusebytheconsignee.

Astheexemption isgranted inrespect ofgoods ,which are
likely tohave been obtained tax-free bytheconsignor ,from outside
theCommunity ^thevalue oftheconsignment must notexceed 25U.C »
Article 2lays down quantitative limits forcertain products
which usually bear ahigh rate ofexcise duty intheMember States ,
Theproducts inquestion arethose specified inthelist which lays
\ " ■ ■ • ■ ■ .,down the taxexemptions fortravellers .
Article 3ofthis proposal foraDirective provides that if
thevalue limit orany ofthevarious quantitative limits isexceeded
all ofthegoods inthesmall consignment are tobetaxed *

Proposaifora
COUNCILDIRECTIVE
on"theexemptionfromtaxesonimportationofsmallconsignments from
thirdcountriesofgoodsofanon-commercial nature
■HECOUNCILOPTHEEUROPEANCOMMUNITIES,
HavingregardtotheTreatyestablishing theEuropeanEconomicCommunity ,
andinparticularArticle99thereof ;
HavingregardtotheproposalfromtheCommission •
HavingregardtotheOpinionoftheEuropeanParliament ;
Havingregard,totheOpinionoftheEconomicandSocialCommittee :
filWhereastheCouncilDirectiveof *'ontheexemption
fromtaxesa.timportation onsmallconsignments ofgoodsofanon-
commercialcharacterfromotherCommunitycountrieslaiddownthelimits
andconditionstinderwhichsuchconsignments mayheexemptedfromvalue-
addedtaxandfromarjyothertaxesonconsumption ;
WhereasCommunityrulesshouldlikewise "belaiddownforexemptionfrom
turnovertaxesandexcisedutiesatimportationinrespectofsmallcon­
signmentsofasimilarnaturecomingfromthirdcountries ;
Whereastheextentofsuchexemptionshouldforpracticalreasons "be,
asfaraspossible,asspecifiedinCouncilRegulationNoof
inrespectofexemptionfromimportdutiesandcharges ;
(1)O.J.No,
(2)O.J.No.

~2~
WhereaB,"becauseofthehighleveloftaxationtowhichcertainproducts
areatpresentsubjectinMemberStates,thereisstillaneedtoset
i <
.speciallimitsforsuchproducts ;
HASADOPTEDTHISDIRECTIVE î
Article1
1.Smallconsignments ofgoodsofanon--commercialnaturesentbya
privatepersoninathirdcountrytoanotherprivatepersoninaMember
Stateshallbeexemptonimportation fromturnovertaxande::ciseduty.
2.Forthepurposesofparagraph 1,"smallconsignments ofanon-
commercialnature"meansconsignments ofgoodst
(a)whicharenotintendedforanycommercialpurposeandareofa
natureandquantitysuchastoshowthattheyareintendedsolely
forpersonalorfamilyusebytheconsignee • ,
(b)whicharesentfreeofpaymentofanykindbytheconsignee
(c)thetotalvalueofwhichdoesnotexceed25unitsofaccountin
respectofanyoneconsignment .
Article2
Article1shallinrespectofthegoodslistedbelowapplysubject
tothefollowingquantitativelimitss
(a)Tobacco,/Products
50cigarettes ,or
25cigarillos(cigarsofamaximumweightof3grammeseach),or
10cigars,or
50grammesofpipetobacco.

(b)Alcohol:..cbeverapies
-distilledbeveragesandspirits'ofanalcoholicstrength
exceeding22°:
1standardbottle(notexceeding 1litre)
or
-distilledbeveragesandspiritsandaperitifswithawineor
alcoholic -base,ofanalcoholicstrengthnotexceeding22°;
sparklingwines,fortifiedwines:
1standardbottle(notexceeding 1litre)
or
-stillwines:2litres
(c)Perfumeg:60grammesor2ounces
or
toiletwatera:litreor8ounces
(d)Coffee ;500grammes
or
coffeeextractsand
essences :200grammes
(e)Tea î100grammes
or
teaextractaand
essences -:HOgrammes
Article3
Thepresenceinaconsignmentofgoodsofavalueexceeding
25unitsofaccountorcfaquantityexceedingtiislimitslaiddcryninAs*iiole
2ehallrender"theentireconsignu-antineligiblefcr©acetip1;ionfromturnover
taxandexciseduty.

-4-
Article A
1. Member States shall bring into force themeasures necessary to
comply with this Directive notlater than
2. Each Member State shall inform the Commission ofthemeasures
adopted "byitinimplementation ofthis Directive .
Article 5
Thid Directive isaddressed totheMember States .
Done atBrussels ^ FortheCouncil ,
The Président ;