ARCHIVESHISTORIQUES
DELACOMMISSION
COLLECTION RELIEEDES
DOCUMENTS "COM"
COM(78)409
Vol.1978/0158

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COMMISSION OFTHEEUROPEAN COMMUNITIES
COM(78)409 final
Brussels,SAugust1978
Proposalfora
FourthCouncilDirective
/
amendingDirective 69/169/EEContheharmonization ofprovisions
laiddownbylaw,regulationoradministrative actionrelating
toexemptionfromturnovertaxandexcisedutyonimportsin
international travel
Proposalfora
SecondCouncilDirective Second Council Directive
......amendingdirective "A/j(651/EEConthetaxreliefstobeallowed
ontheImportation ofgoodsinsmallconsignments ofanon-
commercialV*-
commercial characterwithintheCommunity
■"
(SubmittedtotheCouncilbytheCommission )
■/■:• .
AendmenttotheproposalforaCouncilDirective
ontheexemptionfromtaxesonimportation ofsmallconsignments
..fromthirdcountriesofgoodsofanon-commercial nature
(SubmittedtotheCouncilbytheCommissioninaccordance with
thesecondparagraphofArticle149oftheEECTreaty)
C0M(78)409final.

EXPLANATORY MEMORANDUM
Arti cle 1
The decision toexpress tax exemption inEuropean units ofaccount
from 1January 1979 onwards entails changes inthe present arrangements .
Article 1(1)ofCouncil Directive 69/169/EEC (1>provides forthe
exemption from turnover tax andexcise duty ofimports ofgoods contained inthe
personal luggage oftravellers from third countries ,>fsuch imports -have no
commercial character andthe total "value ofthe goods does not exceed 25units
ofaccount perperson .Article 1(2)allows Member States toreduce this exemp­
tion to10units ofaccount fortravellers under fifteen years ofage .
The adjustment ofthese amounts must ofcourse becarried out insuch
away astoavoid any reduction inthe Member States inthe value innational
currencies ofthegoods hitherto enjoying exemption . -
Inmaking these changes ,,advantage should also betaken ofthe oppof–
tunity afforded totake account ofthemeasures recommended bythespecialized
international organizations ,particularly themeasures contained'in Annex F3to
theInternational Convention ontheSimplification and Harmon'izat ionofCustoms
Procedures ,sponsored bythe Customs Co-operation Council andsigned bythe
European' Economic Community and itsMember States ,namely thegranting ofan
exemption totravellers forgoodsof atotal value ofUS250.
Onthebasis ofthe .present definition ofthe European unit ofaccount
theCommission proposes that ,inorder toattain this twofold objective ,the
present amount of25units ofaccount should be -increased to40European units
ofaccount andthepresent amount of10units ofaccount to25European units of
account .These amounts have already been proposed forthetariff treatment of
thegoods inquestion C2). -
(1)0Jn°L133,4.6.1969 ,p.6.
(2)Proposal for aCouncil Regulation amending Council Regulation (EEC )n°1544 /'
onthetariff applicable togoods contained in .travellers,' personal luggage .

-2-
Article 2
Asaresultofaforcedinterpretation oftheexpression "personal
luggage"usedintheCommunitytexts,travellers returningtoaMemberState
afterajourneyabroadhavebeenclaimingexemptionforallfueltransported
injerrycansorotherportablereceptacles .
Soastoeliminate anydifferences ofinterpretation inthenotion
of"personalluggage",itwasfeltthataCommunitydefinitionoftheconcept
wasneeded.

Proposalfora
FourthCouncilDirectiveamendingDiretive69/169/EEC
ontheharmonization ofprovisionslaiddownbylaw,
regulationoradministrative actionrelatingto
exemptionfromturnovertaxandexcisedutyonimports
international travel

Proposalfopa
FourthCoinrilDirectiveamending
'Directive 69/169/EEC
onthe^harmonization ofprovisionslaiddownby
law,regulationoradministrative actionrelating
toexemptionfromturnovertaxandexciseduty
onimportsininternational travel
THECOUNCILOFTHEEUROPEAN COMMUNITIES,
ι,
HavingregardtotheTreatyestablishing theEuropeanEconomicCommunity,andin
particularArticle99thereof;
HavingregardtotheproposalfromtheCommission;
HavingregardtotheOpinionoftheEuropeanParliament;
HavingregardtotheOpinionoftheEconomicandSocialCommittee;v
WhereasArticle 1(1)ofCouncilDirective 69/169/EEContheharmonization
ofprovisionslaiddownbylaw,regulationoradministrative actionrelatingto
exemptionfromturnovertaxandexcisedutyonimportsininternational travel(1)
providesforexemptionforgoodscontainedinthepersonalluggageoftravellers
arrivingfromathirdcountry,ifsuchimportshavenocommercialcharacter;
Whereasthetotalvalueofthegoodseligibleforexemptionmustnotexceed25
unitsofaccountperperson;andwhereas,inaccordancewiththeprovisionsof
Article 1(2)ofDirective 69/169/EEC,MemberStatesmay
reducethisexemptionto10unitsofaccountfortravellers underfifteenyears
old;
Whereas,from1January1979,theamountsexpressedinunitsofaccountinthe
legalactsadoptedbytheinstitutions oftheEuropeanCommunitiesinthe"fieldo
taxexemptionswillbeexpressedinEuropeanunitsofaccount;
BJn°L133*4-6.T969*p.6.

-2-
Whereasthisadjustment mustnothavetheeffectofreducingtheamounts
"expressedinnationalcurrencyatpresenterjoyingexemption;
Whereasthisadjustment affordsanopportunity totakeaccountofthemeasu;
recommended infavouroftravellers bythespecialized international org.".izo
tions,andinparticular thosecontainedinAnnexF3totheInternationc Con
tion.ontheSimplification andHarmonization ofCustomsProcedures,sponsored y
theCustomsCo-operation Council;
Whereasthistwofoldobjective maybeattainedbyfixingat40Europeanunits,,
ofaccounttheamountreferredtoinArticle 1(1)"ofDirective 69/169/EEC
andat20EuropeanunitsofaccountthatreferredtoinArticle2(2)ofthat
ι «
"Directive;'
Whereasitshouldbestatedthatthisexemptionappliesonlytotravellersarri­
vingdirectlyfromathirdcountry; _
Whereastheterm"personalluggage"shouldbedefined,
HASADOPTEDTHISDIRECTIVE :
Article 1
Directive 69/169/EECisherebyamendedasfollows:
/
1.Article 1isamendedasfollows:'
a.Thefollowingshallbesubstituted forparagraph 1:
"Exemptionfromturnovertaxandexcisedutyonimportsshallapplytogoods
containedinthepersonalluggageoftravellersarrivingdirectlyfromthird
countries,,ifsuchimportshavenocommercial character andthetotalvalue
ofthegoodsdoesnotexceed40Europeanunitsofaccountperperson";

b.inparagraph 2,theexpression
"10unitsofaccount"
isreplacedby
"20Europeanunitsofaccount";.;
c..inparagraph 3,theexpression
"25unitsofaccount""
isreplacedby
"40Europeanunitsofaccount".
Afurtherparagraph asfollowsisaddedtoArticle3:
"3."Personalluggage"means alltheluggagewhichthetravellerisabletopresent
tocustomsuponarrivalintheCommunity andalltheluggagewhichhesubse­
quentlypresentstothissamecustoms,provided hecanshowthat,ondepar­
ture,suchluggagewasregistered asaccompanied luggagewiththecompany
providingtransport fromthethirdcountryoforigintotheCommunity.
Jerrycans *orotherportablereceptacles containing fueldonotconstitute
personalluggage.However,inrespectofeachmeansofmotortransportthere
shallbeadmittedduty-freeinareservetankaquantityof1;uelnotexceedinc
15litresinthecaseofintra-Community travelor5litresinthecaseof
travelbetweentheCommunity andthirdcountries.
Article 2
1.ThisDirectiveshallenterintoforceon1January1979. . ■
2.EachMemberStateshallinformtheCommissionof.themeasureswhichitadopts
toimplementthisDirective.
Artiele3
ThisDirectiveisaddressedtotheMemberStates.
^ ' 1 DoneatBrussels,

EXPLANATORY MEMORANDUM
ThedecisiontousetheEuropeanunitofaccountinthearea'ofta.<
exemptions from1January1979onwardsentailschangesinthepresentprcvisi -.,
ofCouncilDirectiven°74/651/EECof19December1974(1)onthetaxreiefs
tobeallowedontheimportation ofgoodsinsmallconsignments ofanon-com-
mercialcharacterwithintheCommunity.
Article 1(2)(d)oftheDirective .providesforthegrantingofrelief
fromturnovertaxesandexcisedutiesforgoodscontainedinsmallconsignments ,
^ • J ' -iftheconditionslaiddowninArticle 1'(2)areobservedand,inparticular .,
ifthetotalvalueofthegoodsdoesnotexceed40unitsofaccountforeachcon­
signment. '"-
Thisamountmustofcoursebeadjustedinsuchawayastoavoidany
reductionintheMemberStatesinthevalueinnationalcurrenciesofthegoods
hithertoeligible -fortherelief.
OnthebasisofthepresentdefinitionoftheEuropeanunitofaccount,
theCommission proposesthat,inordertoattainthisobjective,thepresent -amoun
of40unitsofaccountshouldbeincreasedto60Europeanunitsofaccount.
(1)0Jn°L354,30.12.1974,p.57.

Proposalfora
SecondCouncilDirective
amendingDirective 74/651/EEConthetaxreliefsto
beallowedontheimportation ofgoodsinsmall
consignments ofanon-commercial characterwithinthe.
Community

Proposalfora
SecondCouncilDirective
amendingCouncilDirective 74/651/EEC
onthetax:reliefstobeallowed
ontheimportation ofgoods,insmallconsignments
ofanon-commercial characterwithintheCommunity
THECOUNCILOFTHEEUROPEAN COMMUNITIES,
HavingregardtotheTreatyestablishing theEuropeanEconomicCommunity,andin
particularArticles99and100thereof; ,~ .
HavingregardtotheproposalfromtheCommission;
HavingregardtotheOpinionoftheEuropeanParliament ;
/
HavingregardtotheOpirronoftheEconomicandSocialCommittee;
WhereasArticle 1(2)(d)ofDirective 74/651/EECof19December1974.onthe
taxreliefstobeallowedontheimportation ofgoodsinsmallconsignments of
non-commercial characterwithintheCommunity (1)allowstaxrelieffor,small
consignments containing goodswhosetotalvaluedoesnotexceed40unitsofaccount
Whereas,from1January1979onwards,theamountsexpressedinunitsofaccount
inthelegalactsadoptedbytheinstitutions oftheEuropeanCommunities inthe
fieldoftaxreliefswillbeexpressedinEuropeanunitsofaccount;
Whereasthis_adjustmentmustnothavetheeffectofreducingtheequivalent value
innationalcurrenciesoftheamountsatpresenteligiblefortherelief,and
whereasthisobjective canbeattainedbyfixingat60Europeanunitsofaccount
./.
(1)0Jn°L354,30.12,1974,p.57.

-2-
theamountofthetaxreliefreferredtoinArticle 1(2)(d)ofDirective
74/651/EEC,
/
HASADOPTEDTHISDIRECTIVE
Article 1
InArticle 1\2)(d)ofDirective74/651/EEC,
theexpression :
40unitsofaccount"
isreplacedby:
"60Europeanunitsofaccount".
Article2
1.ThisDirectiveshallenterintoforceon1January1979.
2.EachMemberStateshallinformtheCommissionofthemeasureswhichit
adoptstoimplementthisDirective.
Article3
ThisDirectiveisaddressedtotheMemberStates.
DoneatBrussels,

AMENDMENT
totheproposalforaCouncilDirectiveontheexemption
fromtaxesonimportation ofsmallconsignments from
thirdcountriesofgoods'ofanon-commercial nature
(SubmittedtotheCouncilbytheCommissioninaccordance
withthesecondparagraphofArticle149oftheEECTreaty)
r

EXPLANATORY MEMORANDUM
Thedecisiontoexpresstax-exemptions intheEuropeanunitofaccountfrom
1January1979onwardsentailsrevisionoftheamountfixedbytheCommission
intheproposalforaCouncilDirective ontheexemptionfromtaxesonimpor­
tationofsmallconsignments fromthirdcountriesofgoodsofanon-commercial
i
nature(1).
Onthebasisofthepresentdefinition oftheEuropeanunitofaccount,theCom'
missionproposesthattheamountoftheCommunityexemptioninquestionshould
be-fixedat30Europeanunitsofaccount.'
(1)J0n°C18,25.1.1975,p.6.

AMENDMENT
totheproposalforaCouncilDirective ontheexemption
fromtaxesonimportation ofsmallconsignments fromthird
countriesofgoodsofanon-commercial nature(1)
(SubmittedtotheCouncilbytheCommissioninaccordance
withtheSecondparagraphofArticle149oftheEECTreaty)
TheCommission herebyamendsitsproposalasfollows:;
Thefollowingshallbesubstituted forthetextofArticle 1(2Kc):
"(c)thetotalvalueofwhichdoesnotexceed30,Europeanunitsofaccount
perconsignment."
(1)J0n°C18,25.1.1975,p.6.