COACH ) TO THE MEMBER STATE IN WHICH THE JOURNEY BEGAN
( A ) EXEMPTIONS FROM CUSTOMS DUTIES
GOODS CONTAINED IN TRAVELLERS ' PERSONAL LUGGAGE MAY NOT BENEFIT FROM ANY EXEMPTION FROM CUSTOMS DUTIES ON THEIR IMPORTATION WHEN THE TRAVELLER RETURNS BY LAND TO THE MEMBER STATE IN WHICH THE JOURNEY BEGAN .
( B ) EXEMPTIONS FROM TURNOVER TAX AND EXCISE DUTIES , ON THE ONE HAND , AND EXEMPTIONS FROM OTHER IMPORT CHARGES APPLICABLE TO AGRICULTURAL PRODUCTS AND REFERRED TO IN ARTICLE 2 OF REGULATION NO 1818/75 , ON THE OTHER HAND
IN PRINCIPLE , GOODS ACQUIRED FREE OF TURNOVER TAX AND EXCISE DUTIES IN THE COURSE OF INTRA-COMMUNITY TRANSPORT BY COMBINED FERRY AND COACH SERVICES ARE TO BENEFIT FROM THE LIMITED EXEMPTIONS GRANTED TO TRAVELLERS COMING FROM A NON-MEMBER COUNTRY . HOWEVER , NO EXEMPTION MAY BE GRANTED IN RESPECT OF SUCH GOODS IN A CASE WHERE THE STAY IN THE MEMBER STATE THROUGH WHICH THE TRAVELLER PASSES IS OF A PURELY TOKEN NATURE AND DOES NOT IN FACT PROVIDE AN OPPORTUNITY OF MAKING PURCHASES .