CELEX: 51974PC2184
Language: en
Date: 1974-12-20
Title: 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)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (74) 2184
Vol. 1974/0366
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 ---pagebreak--- COMMISSION GF THE EUROEBAN COMMUOTTIES
                                                          COM(74)2184 final
                                                          Brussels , 20 December 1974
                                  Proposai 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)
  C0M(74 ) 2184 final
 ---pagebreak---                                EXPIANATORY MEMORANDUM
           On 22 September 1972 the Commission submitted to the Council a
proposal for a Council Directive on the exemption from taxes at importation
 on small consignments of goods sent to private persons .
           The Commission 's attention had already been drawn on several
occasions to the problem of dispatch between Member States of consignments
of small value sent in particular by post . The people of the Member States
find it difficult to understand why taxes should be charged on consignments
of small value imported for personal use whose contents have , as a rule ,
already been taxed in the consignor country.
          Since 19^9 travellers from third countries to the Community have
been allowed a limited exemption for goods contained in their personal luggage .
It would seem strange if measures favouring private persons inside the Com­
munity were restricted to small consignments moving within the Community.
          For this reason the Commission considers it necessary to propose a
relaxation of the rules governing the sending of small consignments from
privp.te persons in third countries to private individuals within the Community
as it had already done in the case of consignments coming from another Member
State .
          To this end it is proposed that , provided the goods satisfy a certain
number of conditions , no taxes should be charged at importation on consignments
of small value coming into the Community, sent by one private individual in a
third country to another within the Community.
          Consignments , in respect of which taxes are not to be charged , are to
be of a non-commercial nature and sire to consist solely of goods sent by a private
individual entirely free of charge , for personal or family use by the consignee .
 ---pagebreak---           As the exemption is granted in respect of goods , which are
  likely to have been obtained tax-free by the consignor , from outside
  the Community ^ the value of the consignment must not exceed 25 U.C »
          Article 2 lays down quantitative limits for certain products
  which usually bear a high rate of excise duty in the Member States ,
  The products in question are those specified in the list which lays
\                 "    ■               ■      • ■  ■   . ,
  down the tax exemptions for travellers .
          Article 3 of this proposal for a Directive provides that if
  the value limit or any of the various quantitative limits is exceeded
  all of the goods in the small consignment are to be taxed*
 ---pagebreak---                              Proposai for a
                            COUNCIL DIRECTIVE
 on "the exemption from taxes on importation of small consignments from
          third countries of goods of a non-commercial nature
■HE COUNCIL OP THE EUROPEAN COMMUNITIES,
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 :
                                                      fil
Whereas the Council Directive of                      * ' on the exemption
from taxes a.t importation on small consignments of goods of a non-
commercial character from other Community countries laid down the limits
and conditions tinder which such consignments may he exempted from value-
added tax and from arjy other taxes on consumption ;
Whereas Community rules should likewise "be laid down for exemption from
turnover taxes and excise duties at importation in respect of small con­
signments of a similar nature coming from third countries ;
Whereas the extent of such exemption should for practical reasons "be ,
as far as possible , as specified in Council Regulation No            of
                      in respect of exemption from import duties and charges ;
( 1 ) O.J. No ,
( 2) O.J. No .
 ---pagebreak---                                    ~ 2 ~
   WhereaB, "because of the high level of taxation to which certain products
   are at present subject in Member States , there is still a need to set
 i                                                      <
. special limits for such products ;
   HAS ADOPTED THIS DIRECTIVE î
                                  Articl e 1
   1.   Small consignments of goods of a non- -commercial nature sent by a
   private person in a third country to another private person in a Member
   State shall be exempt on importation from turnover tax and e::cise duty .
   2.   For the purposes of paragraph 1 , " small consignments of a non-
   commercial nature" means consignments of goods t
   ( a) which are not intended for any commercial purpose and are of a
        nature and quantity such as to show that they are intended solely
        for personal or family use by the consignee •                    ,
   ( b) which are sent free of payment of any kind by the consignee
   ( c) the total value of which does not exceed 25 units of account in
        respect of any one consignment .
                                  Article 2
        Article 1 shall in respect of the goods listed below apply subject
   to the following quantitative limits s
   ( a) Tobacco, /Products
        50 cigarettes , or
         25 cigarillos ( cigars of a maximum weight of 3 grammes each), or
         10 cigars , or
        50 grammes of pipe tobacco .
 ---pagebreak---  ( b ) Alcohol:..c beverapies
       - distilled beverages and spirits' of an alcoholic strength
         exceeding 22° :
                          1 standard bottle ( not exceeding 1 litre )
         or
       - distilled beverages and spirits and aperitifs        with a wine or
         alcoholic- base, of an alcoholic strength not exceeding 22° ;
         sparkling wines , fortified wines :
                          1 standard bottle ( not exceeding 1 litre )
         or
       - still wines :    2 litres
 ( c ) Perfumeg        : 60 grammes or 2 ounces
         or
       toilet watera :        litre or 8 ounces
 ( d ) Coffee          ; 500 grammes
         or
       coffee extracts and
       essences        : 200 grammes
 ( e ) Tea              î 100 grammes
        or
       tea extracta and
       essences -       :  HO grammes
                                   Article 3
            The presence in a consignment of goods of a value exceeding
25 units of account or cf a quantity exceeding tiis limits laid dcryn in As*iiole
2 ehall render "the entire consignu-ant ineligible fcr ©acetip1;ion from turnover
tax and excise duty.
 ---pagebreak---                                   - 4 -
                                Article A
1.      Member States shall bring into force the measures necessary to
comply with this Directive not later than
2.      Each Member State shall inform the Commission of the measures
adopted "by it in implementation of this Directive .
                                Article 5
         Thid Directive is addressed to the Member States .
Done at Brussels ^                                   For the Council ,
                                                     The Président ;