26. 9. 89 Official Journal of the European Communities No C 245/5 
— in the Member State to which the office of 
departure belongs, 
or 
— in the Member State to which the office of 
transit at the point of entry into the 
Community belongs and to which a transit 
advice note has been given, 
unless the principal furnishes proof to the 
competent authorities of the regularity of the 
transit operation or of the place where the offence 
or irregularity has been committed. 
If, in the absence of such proof, the said offence 
or irregularity remains deemed to have been 
committed in the Member State of departure or in 
the Member State of point of entry, the duties 
and other taxes shall be levied by that Member 
State at the highest rates applicable in the 
Community to the goods involved in the transit in 
question. 
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, 
Having regard to the opinion of the European 
Parliament, 
Having regard to the opinion of the Economic and 
Social Committee, 
Whereas Article 8 a of the Treaty defines the internal 
market as an area without internal frontiers in which the 
free movement of goods, persons, services and capital is 
ensured and states that this market should be 
progressively established over a period expiring on 
31 December 1992; 
Whereas the system of travellers' allowances applies to 
goods which move about tax paid and in this respect If, subsequently, the Member State where the said 
offence or irregularity has been committed is 
determined, the taxes (with the exception of 
import duties) to which the goods are liable in 
that Member State shall be reimbursed to it by the 
Member State which had originally recovered 
them. In that case, any overpayment shall be 
reimbursed to the person who had originally paid 
the charges.'; 
3. Article 42 (3) is replaced by the following: 
'3. For the purposes of applying Article 22, the 
records kept by the railway authorities shall be 
substituted for transit advice notes.' 
Article 2 
This Regulation shall enter into force on 1 July 1990. 
This Regulation shall be binding in its entirety and 
directly applicable in all Member States. 
anticipates the mode of movement of goods which will 
apply in the internal market; 
Whereas, taking into account the progressive nature of 
the creation of the internal market as stated in Article 8 a 
of the Treaty, graduated increases are necessary both for 
this market and for achieving the aim of Council 
Directive 69/169/EEC (x), as last amended by Directive 
89/194/EEC (2), as set out in the second recital thereto; 
whereas establishing the market means that goods 
bought tax paid will be able to be taken across internal 
frontiers without any liability to pay further tax and that 
the existing allowances for travellers will cease to exist, 
because they would have no meaning; 
Whereas it is necessary in the same way to phase out all 
differences in the treatment of travellers entering various 
Member States, 
(') OJ No L 133, 4. 6. 1969, p. 6. 
(2) OJ No L 73, 17. 3. 1989, p. 47. Proposal for a Council Directive amending Directive 69/169/EEC to increase in real terms the 
tax paid allowances in intra-Community travel 
COM(89) 331 final — SYN 205 
(Submitted by the Commission on 10 July 1989) 
(89/C 245/06) 
No C 245/6 Official Journal of the European Communities 26. 9. 89 
HAS ADOPTED THIS DIRECTIVE: 
Article 1 
Directive 69/169/EEC is hereby amended as follows: 
1. in Article 2: 
(a) From 1 January 1990: 
— in paragraph 1, 'ECU 390' is replaced by 'ECU 800', 
— in paragraph 2, 'ECU 100' is replaced by 'ECU 200', 
(b) From 1 January 1991: 
— in paragraph 1, 'ECU 800' is replaced by 'ECU 1 200', 
— in paragraph 2, 'ECU 200' is replaced by 'ECU 300'. 
(c) From 1 January 1992: 
— in paragraph 1, 'ECU 1 200' is replaced by 'ECU 1 600', 
— in paragraph 2, 'ECU 300' is replaced by 'ECU 400'; 
2. in Article 4 the table in paragraph 1 is replaced by the following: 
'Products 
(a) Tobacco products: 
cigarettes 
cigarillos (cigars of a maximum 
weight of 3 grams each) 
cigars 
smoking tobacco 
(b) Alcohol and alcoholic beverages: 
distilled beverages and spirits of 
an alcoholic strength by volume 
of more than 22 %; unde-
natured ethyl alcohol of an 
alcoholic strength of 80 % or 
higher 
distilled beverages and spirits, 
and aperitifs with a wine or 
alcohol base, sake or similar 
beverages of an alcoholic 
strength by volume of 22 % or 
less; sparkling wines, fortified 
wines 
and 
still wines 
(c) Perfumes 
and 
toilet waters I 
Travel between 
third countries 
and the 
Community 
200 
100 
50 
250 g 
a total of 
1 litre 
a total of 
2 litres 
a total of 
2 litres 
50 g 
VA litre II 
Travel between Member 
1 January 1990 
400 
200 
100 
550 g 
a total of 
2 litres 
a total of 
4 litres 
a total of 
7 litres 
100 g 
Vi litre 1 January 1991 
500 
250 
125 
700 g 
a total of 
2,5 litres 
a total of 
5 litres 
a total of 
9 litres 
125 g 
5/8 litre States 
1 January 1992 
600 
300 
150 
800 g 
a total of 
3 litres 
a total of 
6 litres 
a total of 
10 litres 
150 g 
3A litre' 
26. 9. 89 Official Journal of the European Communities No C 245/7 
3. in Article 5 the table in paragraph 1 is replaced by the following: 
'Product 
(a) Tobacco products: 
cigarettes 
cigarillos (cigars of a maximum weight of 3 grams 
each) 
or 
cigars 
or 
smoking tobacco 
(b) Alcoholic beverages: 
distilled beverages and spirits, of an alcoholic strength 
exceeding 22 % vol 
distilled beverages and spirits, and aperitifs with a 
wine or alcohol base of an alcoholic strength not 
exceeding 22 % vol; sparkling wines, fortified wines 
and 
still wines 1 January 1990 
60 
30 
15 
75 g 
0,375 litre 
0,75 litre 
0,75 litre 1 January 1992 
80 
40 
20 
100 g 
0,5 litre 
1 litre 
1 litre' 
4. in Article 7b: 
(a) From 1 January 1990 'ECU 85' and 'ECU 310' is replaced by 'ECU 340'; 
(b) From 1 January 1991 'ECU 340' is replaced by 'ECU 750'. 
From 1 January 1992 Article 7b is deleted; 
5. in Article 7c, 'in another country' is replaced by 'in a third country'; 
6. a new Article 7d is added as follows: 
'Article 7d 
Notwithstanding Article 4 (1), Denmark shall be authorized to apply the following quanti­
tative limits for the import of the goods in question by travellers resident in Denmark after a 
stay of less than 24 hours in another Member State: 
'Products 
— cigarettes 
— smoking tobacco, where the tobacco 
particles have a width of less than 1,5 mm 
("fine cut") 
— distilled beverages and spirit drinks of an 
alcoholic strength by volume more than 
22 % vol 1 January 1990 
80 
150 g 
nil 1 January 1991 
200 
350 g 
1 litre From 
1 January 1992 
400 
600 g 
2 litres' 
No C 245/8 Official Journal of the European Communities 26. 9. 89 
Article 2 
1. Member States shall bring into force the measures necessary to comply with this Directive 
by 1 January 1990. 
The provisions adopted pursuant to the first subparagraph shall make express reference to this 
Directive. 
2. Member States shall inform the Commission of the provisions they adopt to implement 
this Directive. 
Article 3 
This Directive is addressed to the Member States.