FROM NON-MEMBER COUNTRIES . THE SAME APPLIES TO DIRECTIVE NO 69/169 . ON VOYAGES OF THE KIND REFERRED TO , TRAVELLERS ACCORDINGLY MAY NOT RELY UPON EITHER THE EXEMPTION FROM CUSTOMS DUTIES LAID DOWN IN REGULATION NO 1544/69 OR THE EXEMPTION FROM TURNOVER TAX AND EXCISE DUTY REFERRED TO IN DIRECTIVE NO 69/169 .
HOWEVER , THERE IS NO REQUIREMENT THAT , IN ORDER TO QUALIFY FOR DUTY-FREE IMPORTATION , THE GOODS SHOULD COME FROM A NON-MEMBER COUNTRY OR INDEED THAT THEY SHOULD HAVE BEEN IN FREE CIRCULATION THERE . ON THE CONTRARY IT IS PERFECTLY POSSIBLE FOR THEM TO HAVE COME FROM THE CUSTOMS TERRITORY OF THE COMMUNITY BUT TO HAVE BEEN OBTAINED IN A TAX-FREE SHOP OR DURING A VOYAGE IN A SHIP OR FLIGHT IN AN AIRCRAFT .
THE COMMUNITY RULES ON TAX AND CUSTOMS EXEMPTIONS ARE NOT EXHAUSTIVE AND THE MEMBER STATES ARE THEREFORE ENTITLED TO ENACT SUPPLEMENTARY PROVISIONS . THE LEGAL BASIS FOR REGULATION NO 1544/69 IS ARTICLE 28 OF THE TREATY WHICH CONFERS UPON THE COMMUNITY POWER TO SETTLE ALL MATTERS RELATING TO THE APPLICATION OF THE COMMON CUSTOMS TARIFF , INCLUDING POWER TO ENACT EXEMPTIONS FROM CUSTOMS DUTIES . IN SO FAR AS THE COMMUNITY HAS ADOPTED RULES THE MEMBER STATES MAY NOT ADOPT MEASURES OF THEIR OWN WHICH ARE AT VARIANCE WITH THE COMMUNITY RULES .
WITHIN THE FRAMEWORK OF CUSTOMS LEGISLATION THERE ARE STILL NUMEROUS AREAS NOT COVERED BY COMMUNITY LAW WHICH ACCORDINGLY REMAIN SUBJECT TO RULES MADE BY THE MEMBER STATES . THE SYSTEM OF CUSTOMS EXEMPTIONS IS ONE OF THOSE AREAS , AS EXHAUSTIVE COMMUNITY LEGISLATION IN THAT MATTER HAS NOT YET BEEN ADOPTED .
DIRECTIVE NO 69/169 IS BASED ON ARTICLE 99 OF THE TREATY WHICH PROVIDES FOR THE GRADUAL HARMONIZATION OF THE LEGISLATION OF THE VARIOUS MEMBER STATES CONCERNING TURNOVER TAXES , EXCISE DUTIES AND OTHER FORMS OF INDIRECT TAXATION , THEREBY RESERVING TO THE MEMBER STATES POWER TO LEGISLATE IN THE FIELDS NOT COVERED BY COMMUNITY LAW . ACCORDINGLY ARTICLE 14 ( 2 ), TAKEN IN CONJUNCTION WITH ARTICLE 14 ( 1 ) ( D ) OF THE SIXTH DIRECTIVE ON THE HARMONIZATION OF TURNOVER TAXES ( SIXTH COUNCIL DIRECTIVE OF 17 MAY 1977 ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES - COMMON SYSTEM OF VALUE ADDED TAX : UNIFORM BASIS OF ASSESSMENT , OFFICIAL JOURNAL 1977 , L 145 , P . 1 ), PROVIDES THAT UNTIL THE ENTRY INTO FORCE OF COMMUNITY RULES , MEMBER STATES MAY MAINTAIN DEROGATIONS COVERING THE FINAL IMPORTATIONS OF GOODS QUALIFYING FOR EXEMPTION FROM CUSTOMS DUTIES OTHERWISE THAN AS PROVIDED FOR IN THE COMMON CUSTOMS TARIFF .
REGULATION NO 1818/75 IS BASED ON ARTICLE 43 AND 235 OF THE TREATY . THESE TWO ARTICLES DO NOT CONFER EXCLUSIVE POWERS ON THE COMMUNITY BUT LEAVE THE MEMBER STATES FREE TO ADOPT SUPPLEMENTARY RULES OR PROVISIONS OF THEIR OWN IN SO FAR AS COMMUNITY LAW HAS NOT LAID DOWN DEFINITIVE RULES IN THE MATTER