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COM(91) 464 flna 
Brussels, 3 December 1991 
Proposal for a 
COUNCIL DIRECTIVE 
amending Directive 69/169/EEC to extend and modify the 
exceptions granted to Denmark and to Ireland relating 
to the rules governing travellers' allowances 
on imports 
(presented by the Commission) 
Ç E-: 
sjgESHJ?* '*^r 
- 2 -
EXPLANATORY MEMORANDUM 
1. Directive 91/191/EEC introduced for the period 8 April 
1991 to 31 December 1991 derogations for Ireland and the 
Kingdom of Denmark, which reduced the levels of the 
travellers' allowances for those outside Ireland and 
Denmark respectively for less than 24 and 36 hours. In 
the case of Ireland there was also a limitation on the 
amount of beer that could be brought back within the 
general travellers' allowances. 
2. These extra restrictions were introduced because of the 
revenue problems which would be caused by the application 
of the general limit given the high level of indirect 
taxation in Denmark and Ireland in relation to 
neighbouring Member States. While on 1 January 1993 
travellers' allowances restrictions will go, for the year 
1992 it is necessary to provide for a continuation of the 
restrictions where the levels of taxation for the 
products concerned are- still sufficiently different as to 
cause distortion of trade and loss of revenue if the 
general limits are applied. 
3. In Denmark the rate of taxation on beer (and wine) has 
been reduced slightly, but it remains well in excess of 
that levied in Germany. There is a proposal that they be 
reduced by a further 40 % or so by the end of 1991. Even 
if this is done the level of taxation will still be in 
excess of the German level. Thus although there has been 
some movement and further can be expected there remains 
an important differential which justifies keeping a 
Danish derogation for 1992. 
4. In the case of Ireland, differentials in cross-frontier 
trade have diminished or disappeared since the current 
derogation was adopted. Additional restrictions on 
spirits or tobacco products are no longer necessary. 
Restrictions are still justifiable on the other products, 
but cannot be maintained at current levels given the need 
to adjust towards the post 1993 2 situation. 
However to increase the amounts for wine and intermediate 
products by a realistic amount take them so close to the 
full allowances that it is proposed to go straight to 
these. 
- 3 -
'5. Comparative tables 
Denmark 
Products 
- Cigarettes 
- Distilled beverages and spirits 
of an alcoholic strength by 
volume of more than 22 %; or 
- Beer General 
limits ap­
plied in 
10 Member 
States 
300 
1,5 litre 
no quanti­
tative 
limits Limits 
applied in 
1991 
100 
nil 
12 litres Limits 
proposed 
for 
1992 
160 
1/2 litre 
20 litres 
Ireland 
a) For travellers after a stay of less than 24 hours outside Ireland 
Products General 
limits ap­
plied in 
10 Member 
States Limits 
applied in 
1991 Limits 
proposed 
for 
1992 
- Cigarettes or 
- Smoking tobacco 
- Distilled beverages and spirits 
of an alcoholic strength fey 
volume of more than 22 %; 
or 
- Distilled beverages ana spirits, 
and aperitifs with a wine or 
alcohol base, sake or similar 
beverages of an aloefcolie 
strength by volisme e€ 23 % or 
loss; sparkling wimoo* fortified 
wines a#td 
- Still wines 
- Other proctecrts 300 
400 g 
1,5 litre 150 
200 g 
3/4 litre 
3 litres 
5 litres 
ite quanti­
tative 
limits 
6Q& ecu 1,5 litres 
2,5 litres 
12 litres 
110 ecu 2© 
340 ecu 
General limit to apply, t&is is lower fer travellers from third 
countries. 
- 4 -
b) General limit on beer for all travellers 
1991 
25 litres 1992 
30 litres 
6. Time; periods 
The time period for Denmark should be brought into line 
with that applied by Ireland of 24 hours. 
- 5 -
Proposal for a 
COUNCIL DIRECTIVE 
amending Directive 69/169/EEC to extend and modify the 
exceptions granted to Denmark and to Ireland relating 
to the rules governing travellers"allowances 
on imports 
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 (1), 
Having regard to the opinion of the European Parliament (2), 
Having regard to the opinion of the Economic and Social 
Committee (3), 
Whereas it is necessary to extend the peried of application 
of the exception* provide few Ireland amê tortnerk in Council directive 
•9/149/EEC (4), as last aoenotyrf hy Krotttve 9Î/Î91/EIC (5), in view of 
tfee eee#»eoic sifflentties lawsoo by tie amplication of the general levels 
of allowances; 
i*} aj M» L 1M* tjft.tfJMfr» #, 4* 
- 6 -
Whereas, in the perspective of the abolition of tax 
frontiers, the exceptions will end on 31 December 1992 in so far as they 
are linked to Directive 69/169/EEC concerning travellers' allowances, which 
will itself cease to have effect on 31 December 1992 as far as relations 
between the Member States are concerned; 
Whereas Directive 69/169/EEC defining the general rules governing travellers1 
allowances allows the exclusion from the exemption of goods 
the unitary value of which is greater than ECU 340 and ECU 95 
for Denmark and Ireland respectively; 
Whereas Article 8a of the Treaty defines the internal market 
as an area without internal frontiers in which the free 
movement of goods, persons, services and capital is ensured 
and states that this market should be progressively 
established over a period expiring on 31 December 1992; whereas 
it is necessary to modify the impact of the exceptions accordingly, 
HAS ADOPTED THIS DIRECTIVE : 
• 7 -
Article 1 
Article 7c and 7d of Directive 69/169/ÉEC are hereby replaced by the following: 
*• Article 7c 
Notwithstanding Articles 2(1) and4(1) , Denmark is authorized to apply the following 
quantitative limits until 31 December 1992 for the 
import of -the . goods in question by travellers resident 
in Denmark, after a stay of less than 24 hours outside 
Denmark: 
i : :—:—:—: ' 1 ; 1 
PRODUCTS 
- Cigarettes 160 
Distilled beverages and spirits of an 
alcoholic strength by volume more than 
22% vol. 0. 5 litre 
- Beer 20 litres 
Article 7d 
Notwithstanding Article 2(1) and within the limit set out 
therein, Ireland is aAufclrorized to apply a 
quantitative limit of 30 litres of beer for all travellers 
to Ireland until 31 ®ecember 1992. 
Notwithstanding Articles 2(1> and 4(1), Ireland is 
authorized to apply the following limits until 31 December 
1992 for the import of the goods in question by 
; _ g -
travellers from Ireland,after a stay of less than 24 hours 
outside Ireland: 
(a) for travellers from the Community, ECU 340 
(b) for beer, 20 litres ." 
Article 2 
1. Member States shall bring into force the measures 
necessary to comply with this Directive with effect from 
1 January 1992. 
When Member States. adopt these measures these shall 
contain a reference to this Directive or shall be 
accompanied by such reference on the occasion of their 
official publication. The procedure for making such 
reference shall be laid down by Member States. 
2. Member States shall inform the Commission of the main 
provisions of domestic law which they adopt in order to 
comply with this Directive. 
Article 3 
This Directive is addressed to the Member States. 
Done at Brussels, For the Council 
The President 
- 9 -
FINANCIAL STATEMENT 
1. Proposition for a Council Directive modifying Directive 
69/169/EEC in order to increase the amounts of the allowances 
for travellers for Ireland and Denmark for the year 1992. 
2. Legal base : Article 99 of the Treaty. 
3. Financial impact : this proposal increases the amounts of the 
existing travellers' allowances (excises and VAT) especially 
for goods which have already borne tax, therefore it should 
have a minimal financial impact. 

ISSN 0254-1475 
COM(91) 464 final 
DOCUMENTS 
EN 02 
Catalogue number : CB-CO-91-522-EN-C 
ISBN 92-77-77808-3 
Office for Official Publications of the European Communities 
L-2985 Luxembourg