28. 4. 83 Official Journal of the European Communities No C 114/7 
Proposal for a Seventh Council Directive amending Directive 69/169/EEC on the 
harmonization of provisions laid down by law, regulation or administrative action relating 
to exemption from turnover tax and excise duty on imports in international travel 
(Submitted by the Commission to the Council on 11 April 1983) 
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, Whereas it must be possible for Member States to 
maintain in force the provisions they apply at present 
to sales made in shops under customs control at 
airports and ports, or on board means of air or sea 
transport, to travellers going to third countries; 
Whereas, for this purpose, Council Directive 
69/169/EEC ('), as last amended by Directive 
82/443/EEC (2), should be amended, 
Having regard to the opinion of the European 
Parliament, 
Having regard to the opinion of the Economic and 
Social Committee, 
Whereas the provisions currently applicable in respect 
of the remission of tax on goods acquired by persons 
travelling by air or by sea within the Community, and 
in respect of the tax exemptions to be granted on 
imports of such goods, give rise to differing national 
interpretations and hence to differing national rules; 
Whereas the conditions under which goods may be 
sold in shops under customs control at airports and 
ports, on board aircraft, and on vessels or hovercraft 
used for sea transport should be harmonized; 
Whereas it would appear to be advisable to limit the 
value and quantity of goods supplied tax-free to 
persons travelling between Member States and to 
allow such persons an exemption at import 
corresponding to that granted to travellers coming 
from third countries; whereas Member States should 
remain free to apply more restrictive provisions to 
supplies of such goods in order to ensure that such 
harmonization does not lead to an extension of sales 
of this kind; 
Whereas the relaxation and ultimately the elimination 
of checks at import in intra-Community travel are 
objectives of the Community; whereas, in order to 
achieve these objectives, Member States must adopt 
measures which will ensure strict compliance by 
licensed operators of shops under customs control, by 
airlines and by shipping companies of the restrictions 
on supplies of tax-free goods; HAS ADOPTED THIS DIRECTIVE: 
Article 1 
Directive 69/169/EEC is hereby amended as follows: 
1. The following subparagraph is added to Article 
2(1): 
'However, the requirement that such goods should 
have been acquired subject to the general rules 
governing taxation on the domestic market of one 
of the Member States shall not apply in respect of 
the exemption applying to imports of goods 
acquired subject to the conditions referred to in 
Article 6 (7) provided that their total value does 
not exceed the amount mentioned in Article 1 (1) 
or (2), as the case may be.' 
2. In Article 4: 
(a) the following new paragraph 5 is inserted: 
'5. For imports of goods acquired subject to 
the conditions referred to in Article 6 (7), the 
quantities to be exempted shall be those set out 
in paragraph 1, column I.'; 
(b) former paragraph 5 becomes paragraph 6. 
3. In Article 6: 
(a) in paragraph 2 the following expression is 
deleted: 
"Without prejudice to rules relating to sales 
made at airport shops under customs control 
and on board aircraft,'; 
(') OJ No L 133, 4. 6. 1969, p. 6. 
O OJ No L 206, 14. 7. 1982, p. 35. 
No C 114/8 Official Journal of the European Communities 28.4.83 
(b) the following paragraphs 7, 8 and 9 are added: 
'7. In the case of sales made at airport or 
port shops under customs control and on 
board aircraft, sea-going vessels or hovercraft 
operating international services, Member 
States may authorize supplies of goods on 
which tax has been remitted or on which 
excise duty and/or turnover tax has not been 
charged: 
(a) notwithstanding paragraph 1 and within 
the limits laid down in Articles 1 and 4 (1), 
column I, to travellers possessing a travel 
document mentioning as their immediate 
destination an airport or port situated in 
another Member State; 
(b) subject to the conditions laid down by 
them, to travellers possessing a travel 
document mentioning as their immediate 
destination an airport or port situated in a 
third country. 
"Immediate destination" means the airport or 
port at which the traveller may, on the basis of 
the particulars given on the travel document, 
disembark from the aircraft or means of sea 
transport in order to leave the area under 
customs control at that airport or port. 8. Member States shall adopt the provisions 
necessary to ensure that the limits and 
conditions laid down at (a) in paragraph 7 are 
strictly applied by the seller. At the moment of 
the sale, the seller shall provide the buyer with 
a copy of the invoice or of any other 
document issued in lieu thereof specifying the 
nature and price of the goods sold. 
9. The Commission shall send to the 
Council every five years a report on the 
application of Articles 2 (1), 4 (5), 6 (7) and 6 
(8), together with any necessary proposals.' 
Article 2 
Member States shall take the measures necessary to 
comply with this Directive from 
They shall inform the Commission of the provisions 
they adopt for the application of this Directive. 
Article 3 
This Directive is addressed to the Member States.