NoC 114/4 Official Journal of the European Communities 28.4.83 
II 
(Preparatory Acts) 
COMMISSION 
Proposal for a Sixth Council Directive amending Directive 69/169/EEC on the harmon­
ization of provisions laid down by law, regulation or administrative action relating to 
exemption from turnover tax and excise duty on imports in international travel 
(Submitted by the Commission to the Council on 8 April 1983) 
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 it is important to facilitate travel and 
tourism within the Community and, to this end, to 
relax the controls on persons at frontiers in order that 
citizens can appreciate more precisely the positive 
effects of the existence of the Community; 
Whereas, from this point of view, there should be an 
increase in the exemption from turnover tax and 
excise duty, the level of which as laid down by 
Council Directive 69/169/EEC ('), as last amended 
by Directive 82/443/EEC (2), remains lower than the 
real value of the original exemption as a result of the 
rise in the cost of living throughout the Community; 
Whereas, in its programme for the simplification of 
value added tax procedures and formalities in intra-
Community trade (3), the Commission declared that it 
would pursue its efforts to guarantee harmonious 
development of tax-free allowances; 
Whereas a multiannual programme for increasing tax-
free allowances along the lines of that proposed by 
the European Parliament which would also cover 
(») OJ No L 133, 4. 6. 1969, p. 6. 
(2) OJ No L 206, 14. 7. 1982, p. 35. 
(3) OJ No C 244, 24. 9. 1981, p. 4. young persons under 15 years of age would enable 
these objectives to be met; 
Whereas the quantitative limits laid down by Article 
4 (1) (d) and (e) of Directive 69/169/EEC in respect 
of coffee and tea are liable to give rise to additional 
formalities at frontiers; whereas any taxes levied can 
yield little tax revenue; whereas arrangements should 
therefore be made for gradually abolishing these 
quantitative limits in travel between Member States; 
Whereas the marketing of wines produced in the 
Community should be promoted; whereas an increase 
in the quantities of wines which can be imported 
duty-free is likely to contribute to this objective; 
Whereas tafia, sake and other similar beverages can 
be treated as beverages with an alcoholic strength not 
exceeding 22 % vol for which there is currently a tax-
free limit; whereas the list of beverages covered by 
this limit should therefore be extended; 
Whereas it should be specifically mentioned that the 
limit on the quantity of alcoholic beverages which can 
be exempted applies a fortiori to pure alcohol; 
Whereas the allowance granted as at 1 January 1983 
by the Member States to the crew of international 
means of sea transport should be allowed to continue 
up to the limit of the Community allowance; 
Whereas the operation of the tax remission system 
should be improved; 
Whereas a semi-automatic system for increasing the 
level of allowances should be introduced in order to 
prevent a reduction in tax-free allowances in national 
currency terms and to enable the amount of these 
allowances to be adjusted rapidly in the event of 
changes in exchange rates, 
28.4.83 Official Journal of the European Communities No C 114/5 
HAS ADOPTED THIS DIRECTIVE: 
Article 1 
Directive 69/169/EEC is hereby amended as 
follows: 
1. In Article 2: 
(a) in paragraph 1, '210 ECU' is replaced by the 
following: 
'— as from 1 January 1984, 280 ECU; 
— as from 1 January 1985, 320 ECU; 
— as from 1 January 1986, 360 ECU; 
— as from 1 January 1987, 400 ECU;'; 
(b) in paragraph 2, 'to 60 ECU' is replaced by the 
following: 
'— as from 1 January 1984, to 120 ECU; 
— as from 1 January 1985, to 200 ECU; 
— as from 1 January 1986, to 300 ECU;'; 
(c) paragraph 2 shall no longer apply as from 
1 January 1987. 
2. In Article 4: 
(a) The following words are added at the end of 
the introductory sentence in paragraph 1: 
'provided that the goods fulfil, as regards 
travel between Member States, the conditions 
laid down in Articles 9 and 10 of the Treaty 
and have been acquired subject to the general 
rules governing taxation in the domestic 
market of one of the Member States.' 
(b) In the first indent of paragraph 1 (b), the 
words 'tafia, sake and similar beverages' are 
inserted between the words 'aperitifs with a 
wine or alcohol base' and 'of an alcoholic 
strength not exceeding 22 % vol.' 
(c) In the second indent of paragraph 1 (b) — 
'still wines', column II 'Travel between 
Member States' — the words 'to a total of 
4 litres' are replaced by the words 'to a total of 
6 litres'. (d) In paragraph 1 (d) — 'coffee', column II 
'Travel between Member States' — the 
expression '750 g' is replaced by the words 
'as from 1 January 1984: 1 000 g; as from 
1 January 1985: no quantitative restriction'. 
(e) In the same subparagraph (d) — 'coffee 
extracts and essences' — the expression '300 g' 
is replaced by the words 'as from 1 January 
1984: 400 g; as from 1 January 1985: no 
quantitative restriction'. 
(f) In paragraph 1 (e) 'tea' column II 'Travel 
between Member States' — the expression 
'150 g' is replaced by the words 'as from 
1 January 1984: 200 g; as from 1 January 
1985: no quantitative restriction'. 
(g) In the same subparagraph (e) — 'tea extracts 
and essences' — the expression '60 g' is 
replaced by the words 'as from 1 January 
1984: 80 g; as from 1 January 1985: no 
quantitative restriction'. 
(h) The following subparagraph (f) is added to 
paragraph 1: 
'(f) undenatured ethyl alcohol of an alcoholic 
strength of 80 % vol or more'. 
In paragraph 1 (f) — column I 'Travel 
between third countries and the Community' 
— the expression '1 litre' is inserted. 
In paragraph 1 (f) — column II 'Travel 
between Member States' — the words 'to a 
total of 1,5 litres' are inserted. 
3. The following paragraph is hereby added to 
Article 5: 
'8. Member States may maintain, up to the amount 
referred to in Article 2 (1), the tax-free allowances 
which they granted as at 1 January 1983 to the 
crew of international means of sea transport.' 
4. In Article 6: 
(a) the following words are added to paragraph 4 
(b): 'proving that the turnover tax has been 
levied'; 
(b) the following paragraph is inserted between 
paragraphs 4 and 5: 
'5. Member States shall take the necessary 
steps to ensure that the tax is refunded within 
three months from the date of receipt of the 
invoice or other document in lieu thereof duly 
endorsed by the customs. 
NoC 114/6 Official Journal of the European Communities 28. 4. 83 
Where the seller refuses to participate in the 
procedure for remission of tax provided for in 
paragraph 2, the traveller may, after 
completing the formalities laid down in 
paragraph 4, submit a request for refund to the 
competent authority in the Member State of 
export.' 
(c) paragraph 5 becomes paragraph 6 and the 
words Tor the purposes of this Article' are 
replaced by the words 'For the purposes of the 
preceding paragraphs'. 
5. The following paragraphs 5 and 6 are hereby 
added to Article 7: 
'5. Where the Commission finds, on carrying 
out the annual adjustment provided for in 
paragraph 2, that conversion into national 
currencies of the amounts in ECU laid down in 
Articles 1 and 2 would result in a reduction of 5 % 
or more in the tax-free allowances granted in one 
or more of the Member States, it shall by Decision 
increase the amounts in ECU by reference to the 
reduction which should be made in the Member 
State in question, or of the highest of the 
reductions which should be made in several 
Member States, if the increase did not take place. 
The Commission shall adopt the Decision referred 
to in the first subparagraph before 1 November of 
the current year and shall notify it to the Member 
States forthwith. 
Member States may request that the matter be 
discussed by the Council within one month of the 
date of notification of the Decision. 
The Council, acting by a qualified majority, may 
repeal or amend the Decision within two months 
of it being notified by the Commission. If the 
Council fails to act within this period, the 
Commission Decision shall come into effect and 
shall be published in the Official Journal of the 
European Communities. 6. In the event of changes in exchange rates, the 
Commission shall take appropriate measures by 
way of Decision. 
The Commission shall adopt the Decision referred 
to in the first subparagraph within one month of 
the date of changes in exchange rates and shall 
notify it to the Member States forthwith. 
Member States may request that the matter be 
discussed by the Council within one month of the 
date of notification of the Decision. 
The Council, acting by a qualified majority, may 
repeal or amend the Decision within two months 
of it being notified by the Commission. If the 
Council fails to act within this period, the 
Commission Decision shall come into effect and 
shall be published in the Official Journal of the 
European Communities.' 
6. The following subparagraph is hereby added to 
Article 7 (a): 
'Member States shall waive collection of the value 
added tax payable on goods imported by a 
traveller where the amount due does not exceed 
five ECU.' 
Article 2 
1. Member States shall bring into force the 
measures necessary to comply with this Directive with 
effect from 1 January 1984. 
2. Member States shall inform the Commission of 
the provisions which they adopt to implement this 
Directive. 
3. The Commission shall present to the Council 
and send to the European Parliament, within two 
years of the date of implementation of this Directive, 
a report on the operation of the tax-free allowance 
system. 
Article 3 
This Directive is addressed to the Member States.