No C 179/8 Official Journal of the European Communities i. 7. 
II 
(Preparatory Acts) 
COMMISSION 
Amendments to the proposal for a Council Directive amending for the first time Directive 
83/183/EEC on tax exemptions applicable to permanent imports from a Member State of the 
personal property of individuals (') 
COM(88) 298 final 
(Submitted by the Commission to the Council on 30 May 1988 pursuant to the third paragraph of 
Article 149 of the EEC Treaty) 
(88/C 179/14) 
(') OJ No C 5, 9. 1. 1987, p. 3. 
INITIAL TEXT MODIFIED TEXT 
Preamble and recitals unchanged 
Article 1 
Council Directive 83/183/EEC 
hereby amended as follows: of 28 March 1983 is 
1. In Article 2, paragraph 2 (b) shall be deleted and 
replaced by the following: 
'(b) of which the person concerned has had the use in 
the Member State from which it is being 
exported. In the case of motor-driven vehicles 
(including their trailers), caravans, mobile homes, 
pleasure boats and private aircraft which were first 
supplied subject to VAT less than four years before 
the date of importation, Member States may require 
that the person concerned should have had the use 
of them for a period of at least six months before 
the change of residence. However, for the goods 
referred to in the second sentence of (a), Member 
States may extend the above period to 12 months.' Article 1 
Council Directive 83/183/EEC of 28 March 1983 is 
hereby amended as follows: 
1. In Article 2, paragraph 2 (b) shall be deleted and 
replaced by the following: 
'(b) of which the person concerned has had the use in 
the Member State from which it is being 
exported.' 
Paragraphs 2 to 5 unchanged 
8. 7. 88 Official Journal of the European Communities No C 179/9 
INITIAL TEXT MODIFIED TEXT 
6. In Article 9: 6. In Article 9: 
Indent (a) unchanged 
(b) in paragraph 2, the amount '200 ECU'— 
referred to in the second sentence shall be 
replaced by the words: 'the amount of the 
exemption laid down in Article 2 (1) of Directive 
69/169/EEC O'; the amount '200 ECU' referred 
to in the third sentence shall be replaced by the 
words: 'this amount'; the amount '1 000 ECU' shall 
be replaced by the words: four times the value laid 
down in the said Article'. (b) in paragraph 2, the amount '200 ECU' referred 
to in the second sentence shall be replaced by the 
words: 'four times the value laid down in Article 
2 (1) of Directive 69/169/EEC O'. 
Paragraphs 7 and 8 unchanged 
Article 2 unchanged 
Article 3 becomes Article 5. 
A new Article 3 is inserted: 
'Article 3 
As from 1 January 1993, the importation of goods for 
which an exemption is provided for in this Directive shall 
no longer give rise to the charging of VAT, excise duties 
and other consumption taxes which normally apply to 
such goods on importation.' 
A new article 4 is inserted: 
'Article 4 
The Council shall publish, according to the agreed 
procedure, in the L series of the Official Journal of the 
European Communities, a consolidated version of the 
directives concerning tax exemptions applicable to 
permanent imports from a Member State of the personal 
property of individuals.' 
Rest of text unchanged 
(') OJ No L 133, 4. 6. 1969, p. 6 (') OJ No L 133, 4. 6. 1969, p. 6.