CELEX: 51991PC0464
Language: en
Date: 1991-12-03
Title: Proposal for a COUNCIL DIRECTIVE amending Directive 69/169/EEC to extend and modify the exceptions granted to Denmark and to Ireland relating to the rules governing travellers' allowances on imports

COMMISSION OF THE EUROPEAN COMMUNITIES
                                                               COM(91) 464 flna
                                                               Brussels, 3 December 1991
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                                               Proposal for a
         "^'                                 COUNCIL DIRECTIVE
                          amending Directive 69/169/EEC to extend and modify the
                           exceptions granted to Denmark and to Ireland relating
                               to the rules governing travellers' allowances
                                                 on imports
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                     EXPLANATORY MEMORANDUM
1. Directive 91/191/EEC introduced for the period 8 April
   1991 to 31 December 1991 derogations for Ireland and the
   Kingdom of Denmark, which reduced the levels of the
   travellers' allowances for those outside Ireland and
   Denmark respectively for less than 24 and 36 hours. In
   the case of Ireland there was also a limitation on the
   amount of beer that could be brought back within the
   general travellers' allowances.
2. These extra restrictions were introduced because of the
   revenue problems which would be caused by the application
   of the general limit given the high level of indirect
   taxation in Denmark and Ireland in relation to
   neighbouring Member States. While on 1 January 1993
   travellers' allowances restrictions will go, for the year
   1992 it is necessary to provide for a continuation of the
   restrictions where the levels of taxation for the
   products concerned are- still sufficiently different as to
   cause distortion of trade and loss of revenue if the
   general limits are applied.
3. In Denmark the rate of taxation on beer (and wine) has
   been reduced slightly, but it remains well in excess of
   that levied in Germany. There is a proposal that they be
   reduced by a further 40 % or so by the end of 1991. Even
   if this is done the level of taxation will still be in
   excess of the German level. Thus although there has been
   some movement and further can be expected there remains
   an important differential which justifies keeping a
   Danish derogation for 1992.
4. In the case of Ireland, differentials in cross-frontier
   trade have diminished or disappeared since the current
   derogation was adopted. Additional restrictions on
   spirits or tobacco products are no longer necessary.
   Restrictions are still justifiable on the other products,
   but cannot be maintained at current levels given the need
   to adjust towards the post 1993 2 situation.
   However to increase the amounts for wine and intermediate
   products by a realistic amount take them so close to the
   full allowances that it is proposed to go straight to
   these.
 ---pagebreak---                                     - 3-
'5. Comparative tables
     Denmark
    Products                          General      Limits     Limits
                                      limits ap- applied in proposed
                                      plied in                    for
                                      10 Member       1991       1992
                                      States
  - Cigarettes                             300         100         160
  - Distilled beverages and spirits
    of an alcoholic strength by
    volume of more than 22 %; or       1,5 litre       nil     1/2 litre
  - Beer                              no quanti-    12 litres 20 litres
                                      tative
                                      limits
     Ireland
     a) For travellers after a stay of less than 24 hours outside Ireland
     Products                          General      Limits      Limits
                                       limits ap- applied in proposed
                                       plied in                   for
                                       10 Member       1991       1992
                                       States
   - Cigarettes or                         300         150
   - Smoking tobacco                       400 g       200 g
   - Distilled beverages and spirits
     of an alcoholic strength fey
     volume of more than 22 %;           1,5 litre   3/4 litre
     or
   - Distilled beverages ana spirits,
     and aperitifs with a wine or
     alcohol base, sake or similar
     beverages of an aloefcolie
     strength by volisme e€ 23 % or
     loss; sparkling wimoo* fortified
     wines a#td                           3 litres 1,5 litres
   - Still wines                          5 litres 2,5 litres
                                       ite quanti-   12 litres     2©
                                       tative
                                       limits
   - Other proctecrts                    6Q& ecu     110 ecu     340 ecu
     General limit to apply, t&is is lower fer travellers from third
     countries.
 ---pagebreak---                            - 4-
   b) General limit on beer for all travellers
      1991            1992
      25 litres       30 litres
6. Time; periods
   The time period for Denmark should be brought into line
   with that applied by Ireland of 24 hours.
 ---pagebreak---                                               - 5 -
                                         Proposal f o r a
                                       COUNCIL DIRECTIVE
          amending D i r e c t i v e 69/169/EEC to extend and modify the
           exceptions granted to Denmark and t o I r e l a n d r e l a t i n g
               to the rules governing t r a v e l l e r s " a l l o w a n c e s
                                           on imports
THE COUNCIL OF THE EUROPEAN COMMUNITIES,
Having r e g a r d t o t h e T r e a t y e s t a b l i s h i n g                   the      European
Economic Community, and i n p a r t i c u l a r A r t i c l e 99 t h e r e o f ,
Having r e g a r d t o t h e p r o p o s a l from t h e Commission (1),
Having r e g a r d t o t h e o p i n i o n o f t h e European P a r l i a m e n t ( 2 ) ,
Having r e g a r d         to       the   opinion      of the        Economic          and     Social
Committee (3),
Whereas i t       i s n e c e s s a r y t o extend the p e r i e d of                   application
of the exception* p r o v i d e few I r e l a n d amê tortnerk i n Council d i r e c t i v e
•9/149/EEC ( 4 ) , as l a s t aoenotyrf hy K r o t t t v e 9 Î / Î 9 1 / E I C ( 5 ) , i n view of
tfee eee#»eoic s i f f l e n t t i e s lawsoo by t i e amplication of the general levels
of allowances;
 i*}  a j M» L 1M*       tjft.tfJMfr» # , 4 *
 ---pagebreak---                                                           - 6 -
Whereas,                in     the          perspective         of  the    abolition            of      tax
f r o n t i e r s , t h e e x c e p t i o n s w i l l end on 31 December 1992 i n so f a r as they
are l i n k e d t o D i r e c t i v e 69/169/EEC concerning t r a v e l l e r s ' a l l o w a n c e s , which
will itself            cease t o have e f f e c t on 31 December 1992 as f a r as r e l a t i o n s
between the Member S t a t e s are concerned;
Whereas Directive 69/169/EEC defining the general rules governing travellers 1
 allowances a l l o w s t h e e x c l u s i o n from t h e exemption of goods
 t h e u n i t a r y v a l u e of which i s g r e a t e r than ECU 340 and ECU 95
 for Denmark and I r e l a n d r e s p e c t i v e l y ;
 Whereas A r t i c l e 8a of t h e Treaty d e f i n e s t h e i n t e r n a l market
 as an area without i n t e r n a l f r o n t i e r s i n which t h e f r e e
 movement of goods, p e r s o n s , s e r v i c e s and c a p i t a l i s ensured
 and s t a t e s             that t h i s               market should be           progressively
 e s t a b l i s h e d over a p e r i o d e x p i r i n g on 31 December 1992; whereas
i t is necessary to modify the impact of the exceptions accordingly,
 HAS ADOPTED THIS DIRECTIVE :
 ---pagebreak---                                          • 7 -
                                     Article 1
A r t i c l e 7c and 7d of Directive 69/169/ÉEC are hereby replaced by the f o l l o w i n g :
*• A r t i c l e 7c
Notwithstanding Articles 2(1) and4(1) , Denmark is authorized to apply the following
quantitative            limits    until     31     December       1992        for       the
import           of   -the . goods i n q u e s t i o n by t r a v e l l e r s r e s i d e n t
i n Denmark, a f t e r a s t a y of l e s s than 24 hours o u t s i d e
Denmark:
                    :   :
 i                        —:—:—:       '                        1             ;            1
                    PRODUCTS
    - Cigarettes                                                           160
          Distilled beverages and spirits of an
          alcoholic strength by volume more than                       0. 5 litre
          22% vol.
     - Beer                                                           20 litres
        Article 7d
        Notwithstanding Article 2(1) and within the limit set out
       therein,       Ireland    is   aAufclrorized    to    apply          a
        quantitative limit of 30 litres of beer for all travellers
        to Ireland until 31 ®ecember 1992.
        Notwithstanding Articles 2(1> and 4(1), Ireland is
        authorized to apply the following limits until 31 December
        1992 for the import              of the         goods in question by
 ---pagebreak---                                 ;   _g-
    travellers from Ireland,after a stay of less than 24 hours
    outside Ireland:
 (a) for travellers from the Community, ECU 340
 (b) for beer, 20 litres ."
                                    Article 2
1. Member States shall bring into force the measures
    necessary to comply with this Directive with effect from
    1 January 1992.
    When        Member      States.   adopt these measures these shall
    contain a reference to this Directive or shall be
    accompanied by such reference on the occasion of their
    official publication.              The     procedure    for        making such
    reference shall be laid down by Member States.
2. Member States shall inform the Commission of the main
    provisions of domestic law which they adopt in order to
    comply with this Directive.
                                    Article 3
This D i r e c t i v e i s addressed t o t h e Member S t a t e s .
Done at Brussels,                                                   For the Council
                                                                     The President
 ---pagebreak---                                - 9-
FINANCIAL STATEMENT
1. Proposition for a Council Directive modifying Directive
   69/169/EEC in order to increase the amounts of the allowances
   for travellers for Ireland and Denmark for the year 1992.
2. Legal base : Article 99 of the Treaty.
3. Financial impact : this proposal increases the amounts of the
   existing travellers' allowances (excises and VAT) especially
   for goods which have already borne tax, therefore it should
   have a minimal financial impact.
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                                                              COM(91) 464 final
                                                      DOCUMENTS
EN                                                                              02
                                Catalogue number : CB-CO-91-522-EN-C
                                                             ISBN 92-77-77808-3
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