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Document 32006L0079
Tax-free allowances: small consignments of goods of a non-commercial character from Non-EU Member Countries
Dan is-sommarju ġie arkivjat u mhux se jiġi aġġornat, għaliex id-dokument imqassar ma għadux fis-seħħ jew ma jirriflettix is-sitwazzjoni attwali.
Tax-free allowances: small consignments of goods of a non-commercial character from Non-EU Member Countries
The aim of the Directive is to reduce tax barriers to the sending of small consignments of goods by private persons in Non-EU Member Countries to private persons in Member States of the European Union (EU) by establishing Community tax-free allowances.
ACT
Council Directive 2006/79/EC of 5 October 2006 on the exemption from taxes of imports of small consignments of goods of a non-commercial character from third countries.
This Directive is a codified version of:
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 Non-EU Member Countries [Official Journal L 366 of 28.12.1978] [Amended by Directives 81/933/EEC and 85/576/EEC].
SUMMARY
Imported goods eligible for exemption from turnover tax and excise duty are those:
To be considered of a non-commercial character, the consignment must:
The following goods, which are subject to quantitative import restrictions:
are exempt from turnover tax and excise duty.
If the adjustment of the amount of the Community exemption results in a change of less than 5% when converted into national currency, the Member State concerned may maintain the existing amount as expressed in national currency.
Key terms used in the act
References
Act |
Entry into force |
Deadline for transposition in the Member States |
Official Journal |
Directive 2006/79/EC |
6.11.2006 |
1.1.1979 |
OJ L 286 of 17.10.2006 |
RELATED ACTS
Proposal for a Council Directive on the exemption from valued added tax and excise duty of goods imported by persons travelling from Non-EU Member Countries [COM(2006) 76 final - Not published in the Official Journal]. The proposal is aimed at establishing a Community system of exemptions from value added tax (VAT) and excise duty for non-commercial imports of goods by persons travelling between EU Member States and non-member countries.
Council Regulation (EEC) No 918/83 of 28 March 1983 setting up a Community system of reliefs from customs duty [Official Journal L 105 of 23.4.1983]. The Community system of reliefs from customs duty concerns the granting of exemption from the import or export duty normally payable on the goods concerned.
Council Directive 69/169/EEC of 28 May 1969 on the harmonisation of provisions laid down by law, regulation or administrative action relating to exemption from turnover tax and excise duty on imports in international travel [Official Journal L 133 of 4.6.1969].
Last updated: 11.12.2006