26. 4. 79 Official Journal of the European Communities No C 105/3 
2. The proposed adjustment is consistent with what 
the Committee called for in its opinion of 30 March 
1977 (1). There the Committee urged that an increase 
proportional to that in the intra-Community exemptions 
(!) OJ No C 114, 11. 5. 1977, p. 33. 
Done at Brussels, 19 October 1978. 
Opinion on the: 
THE ECONOMIC AND SOCIAL COMMITTEE, 
Having regard to the Treaty establishing the European 
Economic Community, and in particular Article 198 
thereof, 
Having regard to the request made by the Council of the 
European Communities on 11 September 1978 for an 
opinion, be made in the exemptions granted to travellers coming 
from non-member countries. 
3. The Committee regrets that no Council decision 
has yet been taken on exemptions for travellers moving 
between Member States. 
The Chairman 
of the Economic and Social Committee 
Fabrizia BADUEL GLORIOSO 
Having regard to its Rules of Procedure, and in 
particular Articles 18 and 46 thereof, 
Having regard to the oral report submitted by the 
rapporteur-general, Mr Marvier, 
Having regard to the discussions at its 162nd plenary 
session held on 18 and 19 October 1978 (meeting of 
19 October), — proposal for a fourth Council Directive amending Directive 69/169/EEC on the 
harmonization of provisions laid down by law, regulation or administrative action 
relating to exemption from turnover tax and excise duty on imports in international travel 
— proposal for a second Council Directive amending Directive 74/651/EEC on the tax 
reliefs to be allowed on the importation of goods in small consignments of a 
non-commercial character within the Community 
— amendment to the proposal for a Council Directive on the exemption from taxes on 
importation of small consignments from third countries of goods of a non-commercial 
nature (submitted by the Commission to the Council in accordance with the second 
paragraph of Article 149 of the EEC Treaty) 
The text referred to the Committee has been published in Official Journal of the European 
Communities No C 213 of 7 September 1978 page 9. 
A. LEGAL BASIS FOR THE OPINION 
On 11 September 1978, the Council referred the abovementioned proposal to the Economic 
and Social Committee in accordance with Article 198 of the Treaty establishing the European 
Economic Community. 
B. OPINION OF THE ECONOMIC AND SOCIAL COMMITTEE 
The Economic and Social Committee prepared its opinion on the above matter at its 162nd 
plenary session held in Brussels on 18 and 19 October 1978. 
The full text of the opinion is as follows: 
No C 105/4 Official Journal of the European Communities 26. 4. 79 
HAS ADOPTED THE FOLLOWING OPINION 
unanimously: 
1. The Committee approves the changes to the limits 
on exemption from VAT and excise duties that the 
Commission has proposed to take account of the use of 
the European unit of account from 1 January 1979 
onwards. The Committee would recall its opinion on the 
amendment to Regulation (EEC) No 950/78 on the 
Common Customs Tariff in which it called for a 
reappraisal of the whole system of duty-free exemptions. 
2. The Committee also approves the working-out of a 
Community definition of 'personal luggage'. 
3. However, the Committee is astonished that this 
definition should include an exemption for portable 
receptacles containing fuel. Reserve tanks clearly do not 
constitute personal luggage. If they are to be given special 
treatment, this should probably be done in another text. 
4. The Committee would note, by the way, that the 
necessity of a reserve tank should not be different depending on whether a traveller is coming from an EEC 
country or a non-Member State, which is implied in the 
proposal. 
5. As regards the second Directive on tax relief for 
small packages imported from another Member State, 
the Committee regrets that the Commission has kept the 
duty-free exemption limit at 60 European units of 
account. In its opinion of 30 March 1972 (*) on the first 
Directive, the Committee asked for the limit to be raised 
to 120 units of account per package. 
6. Finally, as regards the amendment to the proposal 
for a Directive on tax exemptions for small consignments 
from non-EEC countries, the Committee would recall its 
opinion of 5 February 1975 (2), in which it stated that 
the Commission 'could have proposed that all the 
products be subject to the same limits as apply to 
travellers'. 
(!) OJNo0142, 31. 12. 1972. 
(2) OJ No C 108, 15. 5. 1975, p. 80. 
Done at Brussels, 19 October 1978. 
The Chairman 
of the Economic and Social Committee 
Fabrizia BADUEL GLORIOSO 
Opinion on the proposal for a Council Regulation amending Regulation (EEC) No 3164/76 
on the Community quota for the carriage of goods by road between Member States 
The text referred to the Committee has been published in Official Journal of the European 
Communities No C 186 of 4 August 1978, page 6. 
A. LEGAL BASIS FOR THE OPINION 
On 3 August 1978 the Council referred the abovementioned proposal to the Economic and 
Social Committee in accordance with Article 75 of the Treaty establishing the European 
Economic Community. 
B. OPINION OF THE ECONOMIC AND SOCIAL COMMITTEE 
The Economic and Social Committee prepared its opinion on the above matter at its 162nd 
plenary session held in Brussels on 18 and 19 October 1978. 
The full text of the opinion is as follows: