Council Directive 78/1035/EEC of 19 December 1978 on the exemption from taxes of imports of small consignments of goods of a non-commercial character from third countries

COUNCIL DIRECTIVE  of 19 December 1978  on the exemption from taxes of imports of small consignments of goods of a non-commercial character from third countries  (78/1035/EEC)
THE COUNCIL OF 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 (1),
Having regard to the opinion of the European Parliament (2),
Having regard to the opinion of the Economic and Social Committee (3),
Whereas Council Directive 74/651/EEC of 19 December 1974 on the tax reliefs to be allowed on the importation of goods in small consignments of a non-commercial character within the Community (4), as amended by Directive 78/1034/EEC (5), laid down the limits and conditions under which such consignments may be exempted from value added tax and from any other taxes on consumption;
Whereas Community rules should likewise be laid down for the exemption from turnover taxes and excise duties of imports of small consignments of a similar nature from third countries;
Whereas to that end the limits within which such exemption is to be applied should, for practical reasons, be as far as possible the same as those laid down by the arrangements for exemption from customs duties in Council Regulation (EEC) No 3060/78 (6);
Whereas finally it appears necessary to set special limits for certain products because of the high level of taxation to which they are at present subject in the Member States,