29. 6. 81 Official Journal of the European Communities No C 159/5 
Opinion on the proposal for a Council Directive amending Directives 69/169/EEC 
and 78/1035/EEC — tax free allowances applied in international travel and to imports of 
goods in small consignments of a non-commercial character: third countries 
and 
Proposal for a Third 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 
The text referred to the Committee has been published in Official Journal of the 
European Communities No C 356 of 31 December 1980, page 21. 
A. LEGAL BASIS FOR THE OPINION 
On 13 January 1981 the Council referred the abovementioned proposal to the Economic 
and Social Committee in accordance with Article 100 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 
186th plenary session held in Brussels on 25 and 26 March 1981. 
The full text of the opinion is as follows: 
THE ECONOMIC AND SOCIAL COMMITTEE, 
Having regard to the Treaty establishing the 
European Economic Community, and in particular 
Article 100 thereof, 
Having regard to the request made by the Council on 
13 January 1981 for an opinion on the proposal for a 
Council Directive amending Directives 69/169/EEC 
and 78/1035/EEC — tax free allowances applied in 
international travel and to imports of goods in small 
consignments of a non-commercial character: third 
countries, and proposal for a third 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, 
Having regard to the decision taken by its Bureau on 
27 January 1981, instructing the Section for Industry, 
Commerce, Crafts and Services to draw up an 
opinion and a report on the matter, 
Having regard to the opinion prepared by the 
Rapporteur, Mr Marvier, and adopted by the Section 
for Industry, Commerce, Crafts and Services, under 
the written procedure on 4 March 1981, Having regard to the discussions at its 186th plenary 
session, held on 25 and 26 March 1981 (meeting of 
25 March 1981), 
HAS ADOPTED THE FOLLOWING OPINION 
unanimously: 
1. The Committee welcomes the proposed 
Directives but would like to comment on the 
following points: 
2. The proposed Directives affect neither the spirit 
nor the letter of the existing Community provisions. 
They merely step up the special tax-free allowances 
for travellers' luggage and for small consignments 
addressed to private persons by roughly 15%. 
However, the Committee notes that the increase 
evisaged in no way corresponds to the depreciation 
of purchasing power in the Member States. 
3. In particular, the Committee would point out 
that these measures amount to a technical adjustment 
aimed at ensuring equal treatment for nationals of all 
Member States but that they cannot take effect as 
from 1 January 1981. Retroactive application or 
No C 159/6 Official Journal of the European Communities 29. 6. 81 
derogations by any Member State must be 
excluded. 
4. The Committee would refer to the comments it 
made on earlier occasions and regrets: 
— the Commission's pro-rata limitation of the duty­
free allowance to 70 ECU, contrary to the 
Committee's opinion of 30 November 1972 ('); — the retention of different ceilings for small 
consignments addressed to private persons and 
for goods contained in travellers' luggage which, 
as stated in its opinion of 5 February 1975 (2), 
should preferably be the same. 
5. Further, the Committee considers that the 
Directives to be amended should have been 
combined in one text. 
Done at Brussels, 25 March 1981. 
The Chairman 
of the Economic and Social Committee 
Tomas ROSEINGRAVE 
(i) OJ No C 142, 31.12. 1972; here a ceiling of 120 u.a. was 
advocated. 
(2) OJ No C 108, 15. 5. 1975, p. 80.