Council Directive 2006/79/EC of 5 October 2006 on the exemption from taxes of imports of small consignments of goods of a non-commercial character from third countries (codified version)
Date: 2006-10-05
Institutions: Council of the European Union
Subjects: codification of EU law, postal service, tax-free allowance, third country

17.10.2006

EN

Official Journal of the European Union

L 286/15

COUNCIL DIRECTIVE 2006/79/EC

of 5 October 2006

on the exemption from taxes of imports of small consignments of goods of a non-commercial
character from third countries

(codified version)

THE COUNCIL OF THE EUROPEAN UNION,

(5)

Having regard to the Treaty
Community, and in particular Article 93 thereof,

establishing the European

This Directive should be without prejudice to the obli-
gations of the Member States relating to the time-limits
for transposition into national law of the Directives set
out in Annex I, Part B,

HAS ADOPTED THIS DIRECTIVE:

Having regard to the proposal from the Commission,

Article 1

Having regard to the opinion of the European Parliament (1),

Goods

in small consignments of a non-commercial
1.
character sent
from a third country by private persons to
other private persons in a Member State shall be exempt on
importation from turnover tax and excise duty.

Having regard to the opinion of the European Economic and
Social Committee (2),

For the purposes of paragraph 1, ‘small consignments of a

2.
non-commercial character’ shall mean consignments which:

Whereas:

(a) are of an occasional nature;

(1)

(2)

(3)

Council Directive 78/1035/EEC of 19 December 1978
small
on the exemption from taxes of
consignments of goods of a non-commercial character
from third countries (3) has been substantially amended
several times (4). In the interests of clarity and rationality,
the said Directive should be codified.

imports of

the exemption from
Provision should be made for
turnover taxes and excise duties of
imports of small
consignments of goods of a non-commercial character
from third countries.

(b) contain only goods intended for the personal or family use
of the consignees, the nature and quantity of which do not
indicate that they are being imported for any commercial
purpose;

(c) contain goods with a total value not exceeding EUR 45;

(d) are sent by the sender to the consignee without payment of

any kind.

Article 2

Article I shall apply to the goods listed below subject to

1.
the following quantitative limits:

the

same

To that end the limits within which such exemption is to
for practical reasons, be as far as
be applied should,
possible
the
Community arrangements for exemption from customs
duties in Council Regulation (EEC) No 918/83 of 28
March 1983 setting up a Community system of reliefs
from customs duty (5).

laid down for

those

as

(a)

tobacco products

(i) 50 cigarettes,

or

(ii) 25 cigarillos (cigars of a maximum weight of three

(4)

It is necessary to set special limits for certain products
because of the high level of taxation to which they are at
present subject in the Member States.

(1) Not yet published in the Official Journal.
(2) Not yet published in the Official Journal.
(3) OJ L 366, 28.12.1978, p. 34. Directive as last amended by the 1994

Act of Accession.
(4) See Annex I, Part A.
(5) OJ L 105, 23.4.1983, p. 1. Regulation as last amended by the 2003

Act of Accession.

grams each),

or

(iii) 10 cigars,

or

(iv) 50 grams of smoking tobacco;

L 286/16

EN

Official Journal of the European Union

17.10.2006

(b) alcohol and alcoholic beverages:

(i) distilled beverages and spirits of an alcoholic strength
exceeding 22 % vol.; undenatured ethyl alcohol of 80 %
vol. and over: one standard bottle (up to 1 litre),

or

(ii) distilled beverages and spirits, and aperitifs with a wine
or alcohol base, tafia, saké or similar beverages of an
alcoholic strength of 22 % vol. or less; sparkling wines,
fortified wines: one standard bottle (up to 1 litre),

or

(iii) still wines: two litres;

(c) perfumes: 50 grams,

or

toilet waters: 0,25 litre or eight ounces;

(d) coffee: 500 grams,

or

coffee extracts and essences: 200 grams;

(e)

tea: 100 grams,

or

year. The rates applicable shall be those obtaining on the first
working day of October with effect from 1 January of the
following year.

2. Member States may round off the amounts in national
currency resulting from the conversion of
the amounts in
euros provided for in Article 1(2), provided such rounding-off
does not exceed EUR 2.

amount of
the
3. Member States may maintain the
the annual adjustment
exemption in force at
provided for
to the rounding-off
provided for in paragraph 2, conversion of the amount of the
exemption expressed in euros would result in a change of less
than 5 % in the exemption expressed in national currency.

in paragraph 1 if, prior

the time of

Article 5

Member States shall communicate to the Commission the text
of the main provisions of national law which they adopt in the
field covered by this Directive. The Commission shall
inform
the other Member States thereof.

Article 6

Directive 78/1035/EEC shall be repealed, without prejudice to
the obligations of the Member States relating to the time-limits
for transposition into national law of the Directives set out in
Annex I, Part B.

References to the repealed Directive shall be construed as
references to this Directive and shall be read in accordance
with the correlation table in Annex II.

tea extracts and essences: 40 grams.

Article 7

the products

2. Member States shall have the right to reduce the quantities
of
referred to in paragraph 1 eligible for
exemption from turnover tax and excise duties, or to abolish
exemption for such products altogether.

This Directive shall enter into force on the 20th day following
its publication in the Official Journal of the European Union.

Article 8

Article 3

This Directive is addressed to the Member States.

Any goods listed in Article 2 which are contained in a small
consignment of a non-commercial character
in quantities
exceeding those laid down in the said Article shall be
excluded in their entirety from exemption.

Article 4

1.
The euro equivalent in national currency which shall apply
for the implementation of this Directive shall be fixed once a

Done at Luxembourg, 5 October 2006.

For the Council
The President

K. RAJAMÄKI

17.10.2006

EN

Official Journal of the European Union

L 286/17

ANNEX I

PART A

Repealed Directive with its successive amendments

Council Directive 78/1035/EEC (1)
(OJ L 366, 28.12.1978, p. 34)

Council Directive 81/933/EEC
(OJ L 338, 25.11.1981, p. 24)

Council Directive 85/576/EEC
(OJ L 372, 31.12.1985, p. 30)

only Article 2

PART B

Time-limits for transposition into national law

(referred to in Article 6)

Directive

Time-limit for transposition

78/1035/EEC

81/933/EEC

85/576/EEC

1 January 1979

31 December 1981

30 June 1986

(1) Directive 78/1035/EEC was also amended by the 1994 Act of Accession.

L 286/18

EN

Official Journal of the European Union

17.10.2006

ANNEX II

CORRELATION TABLE

Directive 78/1035/EEC

This Directive

Article 1(1)

Article 1(2), first indent

Article 1(2), second indent

Article 1(2), third indent

Article 1(2), fourth indent
Article 2(1)(a), from ‘50 cigarettes’ to ‘50 grams of smoking
tobacco’

Article 2(1)(b)

Article 2(1)(b), first indent

Article 2(1)(b), second indent

Article 2(1)(b), third indent

Article 2(1)(c), (d) and (e)

Article 1(1)

Article 1(2)(a)

Article 1(2)(b)

Article 1(2)(c)

Article 1(2)(d)

Article 2(1)(a)(i) to (iv)

Article 2(1)(b)

Article 2(1)(b)(i)

Article 2(1)(b)(ii)

Article 2(1)(b)(iii)

Article 2(1)(c), (d) and (e)

Article 2(2)

Article 2(3)

Article 3

Article 4(1)

Article 4(2)

Article 4(3)

Article 4(4)

Article 5(1)

Article 5(2)

—

—

Article 6

—

—

Article 2(2)

—

Article 3

—

Article 4(1)

Article 4(2)

Article 4(3)

—

Article 5

Article 6

Article 7

Article 8

Annex I

Annex II