6.1.84 Official Journal of the European Communities No C 3/5 
II 
(Preparatory Acts) 
COMMISSION 
Proposal for a Fourth 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 
COM(83) 730final 
(Submitted by the Commission to the Council on 13 December 1983) 
(84/C 3/06) 
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, 
Whereas the system of reliefs on small consignments 
sent from one private person to another should be 
further developed, thereby contributing to the 
creation of an economic market with characteristics 
similar to those of a domestic market while, at the 
same time, facilitating personal and family contacts 
between private persons in different Member States; 
Whereas the amounts of the reliefs from turnover 
taxes and excise duties laid down by Council 
Directive 74/651/EEC (*), as last amended by 
Directive 81/934/EEC (2), should be increased in 
order to take account of the increase in the cost of 
living throughout the Community; 
Whereas a multiannual programme of increases in the 
reliefs similar to that instituted for tax-free allowances 
granted to travellers would permit attainment of this 
objective and, at the same time, make for a gradual 
enhancement of the reliefs; 
Whereas trade in respect of the means for 
disseminating culture should be facilitated between 
Member States; whereas the granting of relief from 
turnover taxes and/or excise duties on imports of certain small consignments sent by taxable persons to 
private persons is likely to foster such exchange; 
Whereas a semi-automatic system for increasing the 
reliefs should be introduced in order to prevent a 
reduction in them in national currency terms and to 
enable them to be adjusted rapidly in the event of 
changes in exchange rates, 
HAS ADOPTED THIS DIRECTIVE: 
Article 1 
Directive 74/651 /EEC is hereby amended as follows: 
1. Article 1 (2) (d) is replaced by the following: 
'(d) do not have, for each consignment, a total 
value exceeding: 
— as from 1 January 1984, 95 ECU, 
— as from 1 January 1985, 105 ECU, 
— as from 1 January 1986, 115 ECU, 
— as from 1 January 1987, 130 ECU.' 
2. The following Articles are inserted after Article 1: 
Article 2 
1. Newspapers, reviews and other periodicals, 
brochures and books sent in small consignments 
from one Member State by a taxable person within 
the meaning of Article 4 of Council Directive 
77/388/EEC (3) to a private person in another 
Member State shall, on import, be allowed relief 
from turnover taxes and/or excise duties. 
0) OJ No L 354, 30. 12. 1974, p. 57. 
C) OJNoL338, 25. 11. 1981, p. 25. (3) OJ No L 145, 13. 6. 1977, p. 1. 
No C 3/6 Official Journal of the European Communities 6.1.84 
2. For the purposes of paragraph 1, "small 
consignments" means consignments of goods 
which: 
(a) have been supplied subject to the general 
conditions governing taxation on the domestic 
market of the Member State from which they 
were sent and with no refund of turnover taxes 
and/or excise duties; 
(b) are not intended for commercial use and 
appear from their quantity to be intended 
solely for the personal or family use of the 
recipient; 
(c) do not have a total value exceeding 22 ECU 
for each consignment. 
Article 3 
Where the value of goods contained in a small 
consignment within the meaning of Articles 1 and 
2 exceeds the amounts mentioned in those Articles, 
turnover taxes and/or excise duties shall not apply 
where the total amount to be levied is less than 
3 ECU.' 
3. Article la shall become Article 4 and the following 
paragraphs are added: 
'5. Where the Commission finds, on carrying 
out the annual adjustment provided for in 
paragraph 2, that conversion into national 
currencies of the amount in ECU laid down in 
Article 1 would result in a reduction of 5 % or 
more in the relief granted in one or more of the 
Member States, it shall by decision increase that 
amount in ECU by reference to the reduction 
which was to have been made in the Member State 
in question, or of the highest of the reductions 
which was to have been 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 become binding 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 become binding and shall be 
published in the Official Journal of the European 
Communities.' 
4. Articles 2 and 3 become Articles 5 and 6 
respectively. 
Article 2 
1. Member States shall bring into force the 
measures necessary to comply with this Directive not 
later than 1 April 1984. 
2. Member States shall inform the Commission of 
the provisions which they adopt to implement this 
Directive. 
Article 3 
This Directive is addressed to the Member States.