24.4.86 Official Journal of the European Communities No C 96/5 
II 
(Preparatory Acts) 
COMMISSION 
Amended proposal for a 16th Council Directive on the harmonization of the laws of the 
Member States relating to turnover taxes — Common system of value added tax: common 
scheme for certain goods on which value added tax has been finally paid and which are imported 
by a final consumer in one Member State from another Member State (') 
COM(86) 163 final 
(Submitted by the Commission to the Council pursuant to the second paragraph of Article 149 of 
the EEC Treaty on 25 March 1986) 
(86/C 96/07) 
THE COUNCIL OF THE EUROPEAN COMMUNITIES, 
Having regard to the Treaty establishing the European 
Economic Community, and in particular Articles 99 and 
100 thereof, 
Having regard to the proposal from the Commission, 
Having regard to the opinion of the European Par­
liament, 
Having regard to the opinion of the Economic and 
Social Committee (2), 
Whereas the main aim of the Treaty is to establish within 
the framework of an economic union, a common market 
within which there is healthy competition and whose 
characteristics are similar to those of a domestic market; 
Whereas the European Council meeting at Fontaine-
bleau, on 25 and 26 June 1984, asked that an urgent 
study be carried out of the measures which would be 
necessary in order to achieve within the near future the 
abolition of all police and customs formalities for persons 
crossing internal Community frontiers; 
Whereas these measures were set out in the White Paper 
establishing a programme with a timetable providing for 
the achievement by 1992 of a large internal market, and 
the Decision to implement this was adopted by the 
European Council meeting in Milan on 28 and 29 June 
1985; 
Whereas until this objective has been attained it is appro­
priate to encourage the free movement of goods by 
C) OJ No C 226, 28. 8. 1984, p. 2. 
(2) OJ No C 87, 9. 4. 1985, p. 19. granting an exemption from value added tax to final 
consumers who import into a Member State goods on 
which value added tax has been finally paid in another 
Member State; 
Whereas certain categories of particularly valuable, 
good, and deemed to be new, means of transport should 
be excluded for the time being from this general rule of 
exemption or importation in the interest of avoiding 
distortions of competition due to the disparity in value 
added tax rates applied in the Member States; 
Whereas, until tax frontiers cease to exist, it is appro­
priate to provide for the refund of tax on exportation 
and the charging of tax on importation on those goods 
which are excluded from the arrangements for 
exemption from value added tax on importation, 
HAS ADOPTED THIS DIRECTIVE: 
Article 1 
Without prejudice to the application of other 
Community provisions, Member States shall modify their 
value added tax arrangements applicable to intra-
Community trade in certain goods in the manner 
provided for in this Directive. 
Scope 
Article 2 
The goods referred to in Article 1 are goods on which 
value added tax has been finally paid in a Member State, 
and which are then imported into another Member State 
by a final consumer, such goods having been either 
imported, bought or received free of charge in a Member 
State. 
No C 96/6 Official Journal of the European Communities 24.4.86 
Definitions Refund on exportation 
Article 3 
For the purpose of this Directive: 
(a) 'final consumer' means: 
1. any person who, with regard to the importation 
of goods referred to in Article 2, is not deemed to 
be a taxable person within the meaning of Article 
4 of Council Directive 77/388/EEC (>), 
2. a taxable person not entitled to deduct value 
added tax when purchasing the goods; 
(b) 'last taxed value' means the last taxable amount on 
which value added tax was charged when the goods 
were supplied within the territory of a Member State 
or were imported. 
General provisions — Exemption 
Article 4 
1. Goods imported by a final consumer and falling 
within the scope of this Directive shall be exempt from 
value added tax in the importing Member State where: 
(a) in the case of means of transport such as private 
vehicles as defined in Article 2 (b) of Council 
Directive 83/182/EEC (2) caravans, pleasure boats 
and private aircraft, they were first supplied subject 
to value added tax more than four years prior to the 
date of importation; 
(b) in the case of goods other than those referred to at 
(a): 
— they were first supplied subject to value added 
tax more than one year prior to the date of 
importation, and 
— their value is not more than 10 times the amount 
specified in Article 2 of Council Directive 
69/169/EEC (3) applicable at the moment of 
importation; 
(c) in the case of goods not covered by (a) and (b), their 
value does not exceed the amount specified in Article 
2 of Council Directive 69/169/EEC and applicable 
at the moment of importation. 
2. In the case of goods not satisfying the above 
exemption conditions, the provisions of the following 
Articles shall apply. Article 5 
1. Exportation of goods referred to in Article 2 and 
not exempted under Article 4 (1) shall entitle the final 
consumer exporting them to a refund by the exporting 
Member State of the residual value added tax borne by 
the goods provided they were taxed in accordance with 
Article 2 of Directive 77/388/EEC when supplied within 
the territory of the exporting Member State or when 
imported into that Member State. 
2. The amount of value added tax to be refunded on 
exportation shall be equal to the residual value added 
tax, calculated by applying the value added tax rate 
levied on the last taxed value to the value on exportation. 
Such value shall be equal either to the declared price 
paid or to be paid by the purchaser or, where no such 
price is available, to the open-market value as defined in 
Article 11(B)(1)(b) of Directive 77/388/EEC and 
determined by the competent authorities of the exporting 
Member State. 
However, if there is any suspicion of fraud in connection 
with the declared price, the exporting Member State may 
take the open-market value instead. 
Article 6 
1. To qualify for the refund provided for in Article 
5 (1), the final consumer must: 
(a) prove that the exported goods attracted value added 
tax in the exporting Member State; to this end, he 
may produce either the original invoice, the 
document issued in lieu thereof or the original 
import document. These documents must indicate 
the nature of the goods and, where appropriate, the 
quantities involved and shall give the particulars 
necessary to compute the value added tax levied; 
(b) lodge with the competent authorities in the exporting 
Member State within three months of importation a 
refund application in accordance with Part A and B 
of the form set out in the Annex and an import cer­
tificate in accordance with Part C, together with one 
of the documents referred to at (a). 
2. Where the means of proof required under 
paragraph 1 (a) are not produced, the importing Member 
State may accept any other means of proof or may 
assume that value added tax was charged in the 
exporting Member State. 
(*) OJNo L 145, 13.6. 1977, p. 1. 
(2) OJ No L 105, 23. 4. 1983, p. 59. 
O OJNo L 133, 4. 6. 1969, p. 6. 3. The exporting Member State shall refund the tax 
within three months of the date of receipt of the 
application. If fraud is suspected, it may extend the time 
limit for a further three months. 
24.4.86 Official Journal of the European Communities No C 96/7 
Taxation on importation 
Article 7 
Without prejudice to the application, where appropriate, 
of Article 11 (B) (3) and (4) of Directive 77/388/EEC, 
the taxable amount for the goods referred to in Article 2 
and not exempted under Article 4 (1) shall be the value 
used by the exporting Member State for the purpose of 
the refund less the amount of the value added tax to be 
refunded, determined as provided for in Article 5 (2). 
The competent authorities in the importing Member 
State shall hand over, duly endorsed, to the importer, 
Part C of the refund application form. 
Final provisions 
Article 8 
1. Member States may not impose any obligation 
other than those laid down in this Directive. 2. Member States shall give notification in an appro­
priate manner of the authorities responsible for 
endorsing export and import documents and for 
receiving the applications referred to in Article 6 (1) (b). 
The details relating to those authorities shall be given in 
a notice attached to the refund application forms. 
Article 9 
1. Member States shall bring into force the laws, regu­
lations and administrative provisions necessary to comply 
with this Directive not later than 31 December 1986. 
They shall forthwith inform the Commission thereof. 
2. Member States shall communicate to the 
Commission the texts of the main provisions of national 
law which they adopt in the field governed by this 
Directive. 
Article 10 
This Directive is addressed to the Member States. 
ANNEX 
1. The declaration shall be drawn up in one of the official languages of the Community which is 
acceptable to the competent authorities of the Member State in which the dispatch formalities are 
completed. Where necessary, the customs authority of the Member State of destination may require 
from the declarant or his representative in that Member State a translation of the said declaration into 
the official language or one of the official languages of the latter. This translation shall replace the 
corresponding references in the declaration in question. 
2. Each form shall be made out in four copies (by duplication). 
3. Competent authorities in the Member States: 
Belgium 
Denmark 
Germany 
Greece 
France 
Ireland 
Italy 
Luxembourg 
Netherlands 
Portugal 
Spain 
United Kingdom 
No C 96/8 Official Journal of the European Communities 24. 4. 86 
NOTICE 
Goods subject to VAT: Intra-Community export Scheme — European Community 
VAT DIRECTIVE 86/.. ./EEC 
This leaflet is intended to help you fill out the forms prescribed by the Directive. The leaflet does not have 
the force of law. 
Who can benefit? 
Anyone who is not a taxable person (i.e. normally a private individual) who wants to export goods from 
one Member State to another. Different rules apply to purchases made by a taxable person. 
What is the Scheme? 
Under the Directive, many importations by private individuals of goods which have already borne VAT in 
the European Community, are exempt from payment of further VAT on importation. For the details of the 
scope of the exemption you should refer to the Directive itself; however three categories of goods are not 
eligible for the exemption and they are as follows: 
A. Private vehicles, caravans, pleasure boats and private aircraft which were first supplied subject to VAT 
less than four years prior to the date of importation. 
B. Goods which were first supplied subject to VAT less than one year prior to the date of importation. 
C. Goods which are worth more than 10 times the amount specified in Article 2 of Council Directive 
69/169/EEC and applicable at the moment of importation (i.e. 10 X 350 ECU from 1 October 1985). 
Note: Goods whose value is below the amount applicable under Article 2 of Council Directive 
69/169/EEC at the moment of importation (350 ECU from 1 October 1985) are entitled to 
exemption from import VAT without any formalities. 
If the goods which you intend to import do not fall into one (or more) of the above three non-exempt 
categories they are eligible for exemption from VAT at importation provided you can prove (by means of 
supporting invoice(s)) to the importing authorities that the goods have borne VAT in a Member State of 
the European Community. 
The remainder of this notice deals with non-exempt goods. The Scheme enables you to export goods 
which you have obtained in one Member State to another Member State without suffering multiple 
taxation. Under the scheme you are normally entitled to a refund of the VAT borne by the goods in the 
exporting State as soon as you can show, by means of Part C of the attached form, that you have paid 
VAT in the importing State. 
If you bought the goods from a taxable person (a VAT registered trader), the amount of the VAT 
refundable is generally equal to the amount of VAT shown on the invoice, which you should attach to the 
form annexed. However, if the goods have depreciated in value the amount will be lower and will depend 
upon the valuation estimated by the competent authorities of the Member State of exportation. 
If you bought the goods from a non-taxable person (usually a private individual), the amount of VAT 
which you will receive as a refund will be the lesser of; 
— the amount of VAT implicitly comprised within the purchase price you paid to your supplier (the 
residual VAT), 
— the last amount of VAT charged by a taxable person (a VAT registered trader) on the sale of the 
goods; provided that the competent authorities of the Member State of exportation do not consider it 
necessary to revalue the goods. 
In order to get your refund you must complete the attached forms 
The goods to which the scheme applies can be of any kind, but they must have borne VAT at some stage 
which has not been reimbursed. The goods may be new or second-hand or have been given to you. 
24.4.86 Official Journal of the European Communities No C 96/9 
The Member States are listed, together with their competent authorities overleaf. The Scheme applies 
between any of those States. 
The supplier can be a taxable person (someone who is registered for VAT — usually a shop or other 
business) or someone who is not subject to VAT (another private individual for example). 
How does the Scheme work? 
1. Fill out Part A of the attached form: 
if you bought the goods from a taxable person, follow the instructions in the left-hand column; if you 
obtained the goods from someone who was not a taxable person, follow the instructions in the right-
hand column. 
2. Next you must present the form together with the required supporting documents to the competent 
authority of the exporting country as you take the goods out of the country (in practice this means the 
customs or tax office at the border of the exporting country at the point where you choose to import 
the goods). The authority will certify the accuracy of the details you have given in Part A and if 
necessary fix an estimated value. 
3. When you import the goods into the importing Member State the competent authority clearing the 
goods will fill out Part C and charge you any import VAT which may be due. 
4. Send the form (completed in all three parts) to the competent authority of the exporting Member State 
where VAT has been paid (see list overleaf) together with the supporting documents required. 
NB: To obtain a refund the competent authority of the exporting State must receive the completed form within 
three (3) months of the import date stamped in Part C. 
No C 96/10 Official Journal of the European Communities 24. 4. 86 
GOODS ON WHICH VAT HAS BEEN PAID: SCHEME FOR PRIVATE INTRA-COMMUNITY IMPORTS 
PART A 
Declaration to be completed by the exporter 
1. I declare that I am the owner of the following goods (nature, quantity, description, dimensions, type, chassis number and engine 
number where applicable): 
2. Name and address of the supplier (the person from whom you acquired the goods) (if the goods were imported by or on behalf of 
the supplier in the country of exportation, indicate the customs or tax office of importation): 
3. Date on which you bought, imported or were given the goods in the country of exportation: 
4. IF THE SUPPLIER WAS A TAXABLE PERSON FOR 
VAT (A VAT REGISTERED TRADER) OR IF YOU 
IMPORTED THE GOODS INTO THE COUNTRY OF 
EXPORTATION 
Fill in at (a) the VAT inclusive 
price which you paid for the 
goods, on the value declared at 
importation 
Do not complete (b) and (c) 
Fill in at (d) the amount of VAT 
included in the price shown at 
(a) and the then current VAT 
rate 
Subtract the VAT shown at (d) 
from the full price shown at (a) 
and write the balance at (e) (a) 
(price in letters) 
(price in figures) 
(b) 
(c) 
(price in letters) 
(price in figures) 
(d) 
(e) 
You must on request produce the VAT invoice relating to 
the transaction. 
THE AMOUNT REFUNDABLE IS SHOWN AT (d) 
ABOVE IF THE SUPPLIER WAS NOT A TAXABLE PERSON FOR 
VAT (GENERALLY A PRIVATE INDIVIDUAL) 
Fill in at (a) the price which you 
paid for the goods. If you received 
them as a 'present' or 'in ex­
change', this should be stated. 
Fill in at (b) the name and address 
of the last seller who charged VAT 
when selling the goods (a VAT 
registered trader) 
Fill in at (c) the VAT inclusive 
price which was paid to the last 
VAT registered trader 
Fill in at (d) the amount of the 
VAT included in (c) (and the then 
current VAT rate) 
Subtract the VAT shown at (d) 
from the full price shown at (c) and 
write the balance at (e) 
You must produce an invoice or other recognized document 
serving as an invoice, showing payment of the last VAT due. 
THE AMOUNT REFUNDABLE IS EQUAL TO THE LES­
SER OF THE FOLLOWING AMOUNTS: 
— THE AMOUNT OF VAT COMPRISED WITHIN THE 
PURCHASE PRICE WHICH YOU PAID YOUR SUP­
PLIER (to be calculated on Part B by the competent autho­
rity of the exporting country), and 
— THE LAST AMOUNT OF VAT CHARGED BY A VAT 
REGISTERED TRADER ON THE SALE OF THE 
GOODS 
5. Your name, address and bank details Name 
Address 
Bank details 
Signature 
Date 6. I certify on my honour the truth of the information given above 
Name 
Address 
24. 4. 86 Official Journal of the European Communities No C 96/11 
PARTB 
CERTIFICATE TO BE COMPLETED BY THE COMPETENT AUTHORITIES OF THE EXPORTING MEMBER STATE 
To be completed by the customs or VAT office of the country of exportation through which the goods pass en route to exportation 
It is certified that the goods described in Part A are correctly described and that the price, the VAT and the invoice details shown on 
the form conform with VAT invoices, or other documents serving as such, produced. 
It is certified that 
Either (a) the value of the goods is equal to the amount declared at Part A 
(4) (a); 
(b) the rate of VAT applicable in the country of exportation to type of 
goods at the time of the last taxed transaction was %, 
(c) the amount declared at Part A (4) (a) is deemed to include an 
amount of residual VAT amounting to 
(d) this amount is refundable to the extent that it is less than the 
amount shown at Part A (4) (d) (last amount of VAT charged by a 
VAT registered trader on sale of the goods). If this condition is not 
fulfilled the amount shown at Part A (4) (a) is refundable. 
(a) the competent authorities of the exporting Member State estimate 
the value of the goods (excluding VAT) as 
(b) the rate of VAT applicable in the exempting country to this type of 
goods at the time of the last taxed transaction was 
(c) an amount of VAT of 
is refundable %, 
PARTC 
CERTIFICATE TO BE COMPLETED BY THE COMPETENT AUTHORITIES OF THE IMPORTING MEMBER STATE 
To be completed by the customs or VAT office through which the goods are imported into the Member State 
It is certified that the goods described in Part A have been imported on 
and that the VAT chargeable on this importation has been paid. 
When the three parts of the form have been completed, you are requested to send the form, with the invoices referred to in it, to the 
competent authorities of the Member State of exportation shown in the accompanying explanatory notice. This must be done within 
three months from the date of importation shown in Part C. The Member State of exportation should, as a general rule, refund the 
VAT within three months following receipt of the form.