IS LIKEWISE NOT COVERED BY REGULATION NO 1544/69 .
IN ORDER TO QUALIFY FOR THE EXEMPTION UNDER REGULATION NO 1544/69 A TRAVELLER MUST HAVE STAYED FOR A CERTAIN TIME IN A NON-MEMBER COUNTRY AND IN THE COURSE OF THAT STAY HAVE HAD AN ACTUAL OPPORTUNITY TO PURCHASE GOODS THERE . IF THERE IS SUCH AN OPPORTUNITY REGULATION NO 1544/69 MUST BE APPLICABLE EVEN WHERE THE ONE AND ONLY OBJECTIVE OF THE VOYAGE IS TO MAKE PURCHASES IN THE NON-MEMBER COUNTRY .
THE COMMISSION MAINTAINS THAT THE ORIGIN AND STATUS OF THE GOODS ARE OF NO IMPORTANCE AND THAT THE ONLY RELEVANT FACTOR IS THE OCCASION ON WHICH THEY HAVE BEEN IMPORTED . IN FACT FROM A PRACTICAL POINT OF VIEW IT IS OFTEN DIFFICULT TO DETERMINE WHERE THE GOODS HAVE IN FACT BEEN BOUGHT . THE SIMPLIFICATION OF CUSTOMS FORMALITIES FOR SMALL QUANTITIES OF GOODS WOULD BE RENDERED LARGELY ILLUSORY IF CUSTOMS OFFICERS WERE REQUIRED TO CHECK WHERE AND IN WHAT CIRCUMSTANCES GOODS HAVE BEEN ACQUIRED .
FURTHERMORE ARTICLE 2 ( 1 ) OF DIRECTIVE NO 69/169 , WHICH GOVERNS EXEMPTIONS FROM TAXATION IN INTERNATIONAL TRAVEL WITHIN THE COMMUNITY , SPECIFICALLY EMPHASIZES THE FACT THAT THE GOODS IN QUESTION MUST BE IN FREE CIRCULATION AND MUST HAVE BEEN ACQUIRED SUBJECT TO THE GENERAL RULES GOVERNING TAXATION ON THE DOMESTIC MARKET OF ONE OF THE MEMBER STATES . IT MIGHT BE CONCLUDED FROM THE PARALLEL SITUATION OF EXEMPTIONS IN CUSTOMS MATTERS AND THOSE IN TAX MATTERS THAT THE COMMUNITY LEGISLATURE MUST HAVE BEEN FULLY AWARE OF THE PROBLEM OF THE ORIGIN AND STATUS OF THE GOODS AND THAT IT WAS NOT ITS INTENTION TO TAKE A DECISION CONCERNING THE ORIGIN AND STATUS OF THE GOODS , BUT ONLY AS TO THE PLACE OF DEPARTURE OF THE TRAVELLERS . IT WOULD BE ABSURD NOT TO IMPOSE ANY DUTY ON GOODS WHEN THEY ARE IMPORTED FROM THE NON-MEMBER COUNTRY OF ORIGIN AND TO REQUIRE , WHEN THEY ARE IMPORTED THROUGH ANOTHER NON-MEMBER COUNTRY , THAT THEY SHOULD HAVE BEEN PLACED IN FREE CIRCULATION THERE IN ACCORDANCE WITH CUSTOMS LAW .
THE FOREGOING PROMPTS THE COMMISSION TO INTERPRET REGULATION NO 1544/69 TO MEAN THAT THE EXEMPTION FROM DUTY FOR WHICH IT PROVIDES APPLIES ONLY TO TRAVELLERS COMING FROM A NON-MEMBER COUNTRY , WHO MAY POSSIBLY HAVE MADE A STAY THERE PERMITTING THEM TO PURCHASE GOODS . THE POINT IS NOT TO ESTABLISH WHETHER THE GOODS BROUGHT IN ON ENTRY TO THE COMMUNITY WERE PURCHASED IN THAT COUNTRY OR INDEED WHETHER THE ARRANGEMENTS ON FREE CIRCULATION OF THE NON-MEMBER COUNTRY IN QUESTION APPLIED TO THEM .
REGULATION NO 1544/69 GOVERNS EXHAUSTIVELY CUSTOMS EXEMPTIONS FOR GOODS IN THE PERSONAL LUGGAGE OF TRAVELLERS . THE MEMBER STATES ARE THUS PROHIBITED FROM INDEPENDENTLY GRANTING EXEMPTION FROM DUTY IN SUCH CASES BEYOND THE SCOPE OF THAT REGULATION .
ARTICLE 28 OF THE TREATY STATES THAT THE COUNCIL IS TO DECIDE ON ' ' ANY AUTONOMOUS ALTERATION OR SUSPENSION OF DUTIES IN THE COMMON CUSTOMS TARIFF ' ' . THE