CELEX: 51978PC0409
Language: en
Date: 1978-08-09
Title: Proposal for a Fourth Council Directive amending Directive 69/169/EEC on the harmonization of provisions laid down by law, regulation or administrative action relating to exemption from turnover tax and excise duty on imports in international travel#Proposal for a Second Council Directive Second Council Directive amending directive 74/651/EEC on the tax reliefs to be allowed on the Importation of goods in small consignments of a non-commercial character within the Community (Submitted to the Council by the Commission)#Aendment to the proposal for a Council Directive on the exemption from taxes on importation of small consignments from third countries of goods of a non-commercial nature (Submitted to the Council by the Commission in accordance with the second paragraph of Article 149 of the EEC Treaty)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (78) 409
Vol. 1978/0158
 ---pagebreak--- Disclaimer
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concernant l'ouverture au public des archives historiques de la Communauté économique
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p. 1), tel que modifié par le règlement (CE, Euratom) n° 1700/2003 du 22 septembre 2003
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In accordance with Council Regulation (EEC, Euratom) No 354/83 of 1 February 1983
concerning the opening to the public of the historical archives of the European Economic
Community and the European Atomic Energy Community (OJ L 43, 15.2.1983, p. 1), as
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In Übereinstimmung mit der Verordnung (EWG, Euratom) Nr. 354/83 des Rates vom 1.
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Wirtschaftsgemeinschaft und der Europäischen Atomgemeinschaft (ABI. L 43 vom 15.2.1983,
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 ---pagebreak---        COMMISSION OF THE EUROPEAN COMMUNITIES
                                                                     COM(78)409 final
                                                                    Brussels , S August 1978
                                                   Proposal for a
                                              Fourth Council Directive
                                          /
           amending Directive 69 / 169 / EEC on the harmonization of provisions
           laid down by law , regulation or administrative action relating
           to exemption from turnover tax and excise duty on imports in
                                               international travel
                                                   Proposal for a
                                      Second Second   Council Directive
                                                  Council     Directive
           amending directive" A /j(651 / EEC on the tax reliefs to be allowed
                                                              ..   ....
           on the Importation of goods in small consignments of a non-
                commercial V *-
                                   commercial character within the Community
                                                    ■  "
                                   ( Submitted to the Council by the Commission )
                                 ■ / ■: •       .
                               Aendment to the proposal for a Council Directive
           on the exemption from taxes on importation of small consignments
            . . from third countries of goods of a non-commercial nature
           ( Submitted to the Council by the Commission in accordance with
              the second paragraph of Article 149 of the EEC Treaty )
C0M(78 ) 409 final .
 ---pagebreak---                                   EXPLANATORY MEMORANDUM
Arti c le 1
               The decision to express tax exemption in European units of account
from 1 January 1979 onwards entails changes in the present arrangements .
               Article 1 ( 1 ) of Council Directive 69/ 169/ EEC ( 1 > provides for the
exemption from turnover tax and excise duty of imports of goods contained in the
personal luggage of travellers from third countries , >f such imports - have no
commercial character and the total " value of the goods does not exceed 25 units
of account per person . Article 1 ( 2 ) allows Member States to reduce this exemp­
tion to 10 units of account for travellers under fifteen years of age .
               The adjustment of these amounts must of course be carried out in such
a way as to avoid any reduction in the Member States in the value in national
currencies of the goods hitherto enjoying exemption .          -
               In making these changes ,, advantage should also be taken of the oppof–
tunity afforded to take account of the measures recommended by the specialized
international organizations , particularly the measures contained'in Annex F 3 to
the International Convention on the Simplification and Harmon'izat ion of Customs
Procedures , sponsored by the Customs Co-operation Council and signed by the
European' Economic Community and its Member States , namely the granting of an
exemption to travellers for goodsof a total value of US 2 50 .
               On the basis of the. present definition of the European unit of account
the Commission proposes that , in order to attain this twofold objective , the
present amount of 25 units of account should be -increased to 40 European units
of account and the present amount of 10 units of account to 25 European units of
account . These amounts have already been proposed for the tariff treatment of
the goods in question C2 ).                                                -
 ( 1 ) 0 J n° L 133, 4.6.1969, p. 6 .
( 2 ) Proposal for a Council Regulation amending Council Regulation ( EEC ) n° 1544/ '
       on the tariff applicable to goods contained in. travellers,' personal luggage .
 ---pagebreak---                                          - 2 -
Article 2
             As a result of a forced interpretation of the expression " personal
luggage " used in the Community texts , travellers returning to a Member State
after a journey abroad have been claiming exemption for all fuel transported
in jerrycans or other portable receptacles .
             So as toeliminate any differences of interpretation in the notion
of "personal luggage", it was felt that a Community definition of the concept
was needed .
 ---pagebreak---                  Proposal for a
Fourth Council Directive amending Diretive 69 / 169 / EEC
on the harmonization of provisions laid down by law ,
regulation or administrative action relating to
exemption from turnover tax and excise duty on imports
              international travel
 ---pagebreak---                                          Proposal fop a
                            Fourth Coinril Directive amending
                                  'Directive 69 / 169 / EEC
                  on the ^harmonization of provisions laid down by
                  law , regulation or administrative action relating
                  to exemption from turnover tax and excise duty
                          on imports in international travel
THE COUNCIL OF THE EUROPEAN COMMUNITIES ,
                                                                            ι  ,
Having regard to the Treaty establishing the European Economic Community , and in
particular Article 99 thereof ;
Having regard to the proposal from the Commission ;
Having regard to the Opinion of the European Parliament ;
Having regard to the Opinion of the Economic and Social Committee ; v
Whereas Article 1    ( 1 ) of Council Directive         69 / 169 / EEC on the harmonization
of provisions laid down by law, regulation or administrative action relating to
exemption from turnover tax and excise duty on imports in international travel ( 1 )
provides for exemption for goods contained in the personal luggage of travellers
arriving from a third country , if such imports have no commercial character ;
Whereas the total value of the goods eligible for exemption must not exceed 25
units of account per person ; and whereas , in accordance with the provisions of
Article 1 ( 2 ) of Directive        69/ 169 / EEC, Member States may
reduce this exemption to 10 units of account for travellers under fifteen years
old ;
Whereas , from 1 January 1979 , the amounts expressed in units of account in the
 legal acts adopted by the institutions of the European Communities in the "field o
tax exemptions will be expressed in European units of account ;
     BJ n° L 133* 4-6.T969* p. 6.
 ---pagebreak---                                            - 2 -
    Whereas this adjustment must not have the effect of reducing the amounts
  " expressed in national currency at present erjoying exemption ;
    Whereas     this adjustment affords an opportunity to take account of the measu ;
    recommended in favour of travellers by the specialized international org.".izo
    tions,and in particular those contained in Annex F 3 to the Internationc            Con
    tion.on the Simplification and Harmonization of Customs Procedures , sponsored           y
    the Customs Co-operation Council ;
    Whereas this twofold objective may be attained by fixing at 40 European units ,,
    of account the amount referred to in Article 1        ( 1 ) "of Directive 69 / 169/ EEC
    and at 20 European units of account that referred to in Article 2 ( 2 ) of         that
                                     ι                                      «
 "   Di rective ;    '
    Whereas it should be stated that this exemption applies only to travellers arri­
    ving directly from a third country ;                                                   _
    Whereas      the term "personal luggage " should be defined ,
    HAS ADOPTED THIS DIRECTIVE      :
                                         Article 1
     Directive 69 / 169 / EEC is hereby amended as follows :
                                                        /
1 . Article 1 is amended as follows :         '
    a.   The following shall be substituted for paragraph 1 :
         " Exemption from turnover tax and excise duty on imports shall apply to goods
           contained in the personal luggage of travellers arriving directly from third
           countries ,, if such imports have no commercial character and the total value
           of the goods does not exceed 40 European units of account per person " ;
 ---pagebreak--- b.    in paragraph 2 , the expression
              " 10 units of account "
       is replaced by
              " 20 European units of account ";. ;
c . . in paragraph 3, the expression
              " 25 units of account " "
      is replaced by
              " 40 European units of account ".
  A further paragraph as follows is added to Article 3 :
" 3 . " Personal luggage"means all the luggage which the traveller is able to present
        to customs upon arrival in the Community and all the luggage which he subse­
         quently presents to this same customs , provided he can show that , on depar­
        ture , such luggage was registered as accompanied luggage with the company
        providing transport from the third country of origin to the Community .
         Jerrycans* or other portable receptacles containing fuel do not constitute
        personal luggage .   However , in respect of each means of motor transport there
        shall be admitted duty-free in a reserve tank a quantity of 1;uel not exceedinc
        15 litres in the case of intra-Community travel or 5 litres in the case of
        travel between the Community and third countries .
                                     Article 2
1.    This Directive shall enter into force on 1 January 1979 .              . ■
2.    Each Member State shall inform the Commission of. the measures which it adopts
        to implement this Directive .
                                     Arti ele 3
This Directive is addressed to the Member States .
          ^      '                     1                  Done at Brussels ,
 ---pagebreak---                                       EXPLANATORY MEMORANDUM
             The decision to use the European unit of account in the area'of ta .<
exemptions from 1 January 1979 onwards entails changes in the present prcvisi - . ,
of Council Directive n° 74/ 651 / EEC of 19 December 1974 ( 1 ) on the tax re iefs
to be allowed on the importation of goods in small consignments of a non-com-
mercial character within the Community .
             Article 1 ( 2 ) ( d ) of the Directive . provides for the granting of relief
from turnover taxes and excise duties for goods contained in small consignments ,
                   ^                       •        J        '                      -
if the conditions laid down in Article 1 ' ( 2 ) are observed and , in particular .,
if the total value of the goods does not exceed 40 units of account for each con­
signment .                                                          '  " -
             This amount must of course be adjusted in such a way as to avoid any
reduction in the Member States in the value in national currencies of the goods
hitherto eligible- for the relief .
             On the basis of the present definition of the European unit of account ,
the Commission proposes that , in order to attain this objective , the present - amoun
of 40 units of account should be increased to 60 European units of account .
( 1 ) 0J n° L 354, 30.12.1974, p. 57 .
 ---pagebreak---                   Proposal for a
               Second Council Directive
 amending Directive 74 / 651 / EEC on the tax reliefs to
be allowed on the importation of goods in small
consignments of a non-commercial character within the .
                     Community
 ---pagebreak---                                      Proposal for a
                                Second Council   Directive
                        amending Council Directive 74 / 651 / EEC
                           on the tax : reliefs to be allowed
                 on the importation of goods, in small consignments
                 of a non-commercial character within the Community
THE COUNCIL OF THE EUROPEAN COMMUNITIES ,
Having regard to the Treaty establishing the European Economic Community , and in
particular Articles 99 and 100 thereof ;                             ,   ~          .
Having regard to the proposal from the Commission ;
Having regard to the Opinion of the European Parliament ;
                      /
Having regard to the Opirron of the Economic and Social Committee ;
Whereas Article 1 ( 2 ) ( d ) of Directive 74 / 651 / EEC of 19 December 1974. on the
 tax reliefs to be allowed on the importation of goods in small consignments of
 non-commercial character within the Community ( 1 ) allows tax relief for , small
 consignments containing goods whose total value does not exceed 40 units of account
Whereas , from 1 January 1979 onwards , the amounts expressed in units of account
in the legal acts adopted by the institutions of the European Communities in the
 field of tax reliefs will be expressed in European units of account ;
Whereas this _ adj ustment must not have the effect of reducing the equivalent value
in national currencies of the amounts at present eligible for the relief,and
whereas this objective can be attained by fixing at 60 European units of account
                                                                                      ./.
( 1 ) 0J n° L 354, 30.12,1974, p. 57 .
 ---pagebreak---                                           - 2 -
the amount of the tax relief referred to in Article 1 ( 2 ) ( d ) of Directive
74 / 651 / EEC ,
                        /
HAS ADOPTED THIS DIRECTIVE
                                          Article 1
In Article 1 \ 2 ) ( d ) of Directive 74/ 651 / EEC ,
            the expression :
                    40 units of account "
             is replaced by :
                  " 60 European units of account ".
                                          Article 2
1.    This Directive shall enter into force on 1 January 1979 .
2.    Each Member State shall inform the Commission of the measures which it
      adopts to implement this Directive .
                                          Article 3
This Directive is addressed to the Member States .
                                                      Done at Brussels ,
 ---pagebreak---                      AMENDMENT
to the proposal for a Council Directive on the exemption
from taxes on importation of small consignments from
     third countries of goods' of a non-commercial nature
( Submitted to the Council by the Commission in accordance
  with the second paragraph of Article 149 of the EEC Treaty )
                                                               r
 ---pagebreak---                                  EXPLANATORY MEMORANDUM
The decision to express tax- exemptions in the European unit of account from
1 January 1979 onwards entails revision of the amount fixed by the Commission
in the proposal for a Council Directive on the exemption from taxes on impor­
tation of small consignments from third countries of goods of a non-commercial
                                                               i
nature ( 1 ).
On the basis of the present definition of the European unit of account , the Com'
mission proposes that the amount of the Community exemption in question should
be - fixed at 30 European units of account .      '
 ( 1 ) J0 n° C 18 , 25.1.1975 , p. 6 .
 ---pagebreak---                                      AMENDMENT
            to the proposal for a Council Directive on the exemption
            from taxes on importation of small consignments from third
                    countries of goods of a non-commercial nature ( 1 )
            ( Submitted to the Council by the Commission in accordance
              with the Second paragraph of Article 149 of the EEC Treaty )
The Commission hereby amends its proposal as follows :        ;
The following shall be substituted for the text of Article 1 ( 2Kc ) :
   "( c ) the total value of which does not exceed 30 , European units of account
          per consignment ."
( 1 ) J0 n° C 18 , 25.1 . 1975 , p. 6 .