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
Date: 1991-12-03
Institutions: European Commission
Subjects: Denmark, Ireland, VAT, carriage of passengers, excise duty

COMMISSION OF THE EUROPEAN COMMUNITIES 

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) 

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- 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. 

'5.  Comparative tables 

Denmark 

Products 

- 3 -

General 
limits ap 
plied in 
10 Member 
States 

Limits 
applied in 

1991 

Limits 
proposed 
for 
1992 

- Cigarettes 

300 

100 

160 

- Distilled beverages and spirits 

of an alcoholic strength by 
volume of more than 22 %; or 

- Beer 

Ireland 

1,5 litre 

nil 

1/2 litre 

no quanti 
tative 
limits 

12 litres 

20 litres 

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 

300 

150 

400 g 

200 g 

- Distilled beverages and spirits 
of an alcoholic strength fey 
volume of more than 22 %; 

1,5 litre 

3/4 litre 

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 

3 litres 

1,5 litres 

5 litres 

2,5 litres 

ite quanti 
tative 
limits 

12 litres 

2© 

-  Other  proctecrts 

6Q& ecu 

110 ecu 

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 

1992 

25 litres 

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  f or  a 

COUNCIL  DIRECTIVE 

amending  D i r e c t i ve  69/169/EEC  to  extend  and  modify  the 

exceptions  granted  to  Denmark  and  to 

I r e l a nd  r e l a t i ng 

to  the  rules  governing  t r a v e l l e r s " a l l o w a n c es 

on  imports 

THE  COUNCIL  OF  THE  EUROPEAN  COMMUNITIES, 

Having 
Economic  Community,  and  in  p a r t i c u l ar  A r t i c le  99 

e s t a b l i s h i ng 

t he  T r e a ty 

r e g a rd 

to 

t he  European 

t h e r e o f, 

Having  r e g a rd  to  t he  p r o p o s al  from  t he  Commission  (1), 

Having  r e g a rd  to  t he  o p i n i on  of  t he  European  P a r l i a m e nt  ( 2 ), 

Having 
Committee  (3), 

r e g a rd 

to 

t he  o p i n i on  of 

t he  Economic  and  S o c i al 

Whereas 

it 

is  n e c e s s a ry 

to  e x t e nd  t he  p e r i ed  of  a p p l i c a t i on 

of  the  exception*  p r o v i de  few  I r e l a nd  amê  tortnerk  in  Council  d i r e c t i ve 

•9/149/EEC  ( 4 ),  as  l a st  aoenotyrf  hy  K r o t t t ve  9 Î / Î 9 1 / E IC  ( 5 ), 

in  view  of 

tfee  eee#»eoic  s i f f l e n t t i es 

lawsoo  by  t ie  amplication  of  the  general 

levels 

of  allowances; 

i*}  aj  M»  L  1M* 

tjft.tfJMfr»  #,  4* 

-  6  -

Whereas, 

in 

the 

p e r s p e c t i ve 

of 

t he 

a b o l i t i on 

of 

t ax 

f r o n t i e r s, 

t he  e x c e p t i o ns  w i ll  end  on  31  December  1992  in  so  f ar  as 

they 

are 

l i n k ed  to  D i r e c t i ve  69/169/EEC  concerning  t r a v e l l e r s'  a l l o w a n c e s,  which 

w i ll 

i t s e lf  cease  to  have  e f f e ct  on  31  December  1992  as  f ar  as 

r e l a t i o ns 

between  the  Member  S t a t es  are  concerned; 

Whereas  Directive 69/169/EEC defining the  general  rules  governing  travellers1 
allowances 
a l l o ws  t he  e x c l u s i on  from  t he  exemption  of  goods 
t he  u n i t a ry  v a l ue  of  which  is  g r e a t er  than  ECU  340  and  ECU  95 
for  Denmark  and  I r e l a nd  r e s p e c t i v e l y; 

Whereas  A r t i c le  8a  of  t he  Treaty  d e f i n es  t he 
i n t e r n al 
as  an  area  without 
movement  of  goods,  p e r s o n s,  s e r v i c es  and  c a p i t al 
and 
e s t a b l i s h ed  over  a  p e r i od  e x p i r i ng  on  31  December  1992;  whereas 
it  is  necessary  to  modify  the  impact  of  the  exceptions  accordingly, 

i n t e r n al  market 
f r ee 
t he 
is  ensured 
p r o g r e s s i v e ly 

t h is  market 

f r o n t i e rs 

in  which 

should 

s t a t es 

t h at 

be 

HAS  ADOPTED  THIS  DIRECTIVE  : 

•  7  -

A r t i c le  1 

A r t i c le  7c  and 7d  of  Directive  69/169/ÉEC  are  hereby  replaced  by  the  f o l l o w i n g: 

*• A r t i c le  7c 

l i m i ts 

Notwithstanding  Articles  2(1)  and4(1)  ,  Denmark  is authorized  to apply  the  following 
q u a n t i t a t i ve 
import 
-the 
in  Denmark,  a f t er 
Denmark: 

in  q u e s t i on  by  t r a v e l l e rs 
than  24  hours 

t he 
r e s i d e nt 
o u t s i de 

.  goods 
a 

31  December 

s t ay  of 

u n t il 

1992 

l e ss 

f or 

of 

i 

: 

:—:— : —: 

PRODUCTS 

' 

1 

; 

1 

- Cigarettes 

Distilled  beverages and spirits of an 
alcoholic strength by volume more than 
22%  vol. 

- Beer 

Article 7d 

160 

0. 5 litre 

20  litres 

Notwithstanding  Article 2(1) and within the limit  set out 
therein, 
quantitative  limit of 30 litres of beer for all travellers 
to Ireland until 31 ®ecember 1992. 

is  aAufclrorized  to  apply  a 

Ireland 

Notwithstanding  Articles  2(1>  and 4(1), Ireland  is 
authorized to apply the following limits until 31  December 
goods  in  question  by 
of  the 
1992  for  the  import 

;  _ 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. 

Member 

States. 

When 
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. 
for 
reference shall be laid down by  Member  States. 

procedure 

The 

making  such 

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  D i r e c t i ve  is  addressed  to  t he  Member  S t a t e s. 

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 

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Catalogue number : CB-CO-91-522-EN-C 

ISBN 92-77-77808-3 

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