WRITTEN QUESTION E-2035/99 by Glyn Ford (PSE) to the Commission. Tax on engagement rings.
Date: 1999-11-03
Institutions: European Parliament, Provisional data
Subjects: CCT duties, jewellery and goldsmith's articles

18.7.2000

EN

Official Journal of the European Communities

C 203 E/121

(2000/C 203 E/153)

WRITTEN QUESTION E-2035/99

by Glyn Ford (PSE) to the Commission

(3 November 1999)

Subject: Tax on engagement rings

I have had a complaint from a constituent who is a British subject living in Australia. He sent his fiancØe,
in Portugal, an engagement ring declaring the content and value on the packet and paying all Australian
taxes. Upon receipt in Portugal the ring was taxed at 17 %. Can the Commission confirm whether an
engagement ring is a taxable item?

Answer given by Mr Bolkestein on behalf of the Commission

(7 December 1999)

Small presents which are sent from a private person living in a third country to another private person
living in the Community can only be imported free of import duties and taxes if they do not exceed a
value of € 45 (1). Since the value of the engagement ring seemed to have exceeded this limit, the
Portuguese authorities had the right to apply the import taxes to the whole value of the imported ring.

(1) Article 29 of Council Regulation (EEC) No 918/83 of 28 March 1983 setting up a Community system of reliefs
from customs duty (OJ L 105, 23.4.1983) as modified by Council Regulation (EEC) No 1315/88 of 3 May 1988
amending Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs
Tariff and Regulation (EEC) No 918/83 (OJ L 123, 17.5.1988); and Article 14(1d) of Sixth Council Directive 77/
388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes (cid:129)
Common system of value added tax uniform basis of assessment (OJ L 145, 13.6.1977); Article 1 of Council
Directive 85/576/EEC of 20 December 1985 amending Directive 78/1035/EEC on the exemption from taxes of
imports of small consignments of goods of a non-commercial character from third countries (OJ L 372,
31.12.1985), and Article 1 of Council Directive 78/1035/EEC of 19 December 1978 on the exemption from
taxes of imports of small consignments of goods of a non-commercial character from third countries (OJ L 366,
28.12.1978).

(2000/C 203 E/154)

WRITTEN QUESTION E-2042/99

by Lennart SacrØdeus (PPE-DE) to the Commission

(3 November 1999)

Subject: Killing of cows in Sweden

On 7 October, six healthy cows were killed in Ljungskile, southern Sweden, because their owner had not
marked them in accordance with the EU rules that have been in force since 1 January 1998. The cows
were shot in a meadow and then taken to a destruction facility. The Swedish National Board of Agriculture
takes the view that, under the EU rules, unmarked animals must be killed on the spot and that it is not
possible to move them even to a slaughterhouse. Nor can any exceptions be made. Is it the Commission(cid:146)s
intention that the rules should be interpreted in this way?

Answer given by Mr Byrne on behalf of the Commission

(16 December 1999)

The Commission does not have any specific information relating to the particular case mentioned by the
Honourable Member. Generally, however, it is important to recall the rules which apply in this matter, as
provided by Commission Regulation (EC) No 494/98 of 27 February 1998 laying down detailed rules for