Directive 1978/1035 - Exemption from taxes of imports of small consignments of goods of a non-commercial character from third countries - Main contents

official title

 

Legal instrument	Directive
Number legal act	Directive 1978/1035
Original proposal	COM(1974)2184
CELEX number i	31978L1035

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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

Official Journal L 366 , 28/12/1978 P. 0034 - 0035

Finnish special edition: Chapter 9 Volume 1 P. 0077

Greek special edition: Chapter 09 Volume 1 P. 0104

Swedish special edition: Chapter 9 Volume 1 P. 0077

Spanish special edition: Chapter 09 Volume 1 P. 0109

Portuguese special edition Chapter 09 Volume 1 P. 0109

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,

HAS ADOPTED THIS DIRECTIVE:

Article 1

• 1. 

  Goods in small consignments of a non-commercial character sent from a third country by private persons to other private persons in a Member State shall be exempt on importation from turnover tax and excise duty.

• 2. 

  For the purposes of paragraph 1, "small consignments of a non-commercial character" means consignments which: - are of an occasional nature,

• - 

  contain only goods intended for the personal or family use of the consignees, the nature and quantity of which do not indicate that they are being imported for any commercial purpose,

• - 

  contain goods with a total value not exceeding 30 EUA.

• - 

  are sent by the sender to the consignee without payment of any kind.

Article 2

• 1. 

  Article 1 shall apply to the goods listed below subject to the following quantitative limits: (a) tobacco products

50 cigarettes,

or 25 cigarillos (cigars of a maximum weight of three grams each),

or 10 cigars,

or 50 grams of smoking tobacco;

(b) alcoholic beverages - distilled beverages and spirits of an alcoholic strength exceeding 22º : one standard bottle (not exceeding one litre),

or

• - 

  distilled beverages and spirits and aperitifs with a wine or alcohol base, of an alcoholic strength not exceeding 22º ; sparkling wines and liqueur wines : one standard bottle (not exceeding one litre),

or

• - 

  still wines : two litres;

(c) perfumes : 50 grams,

or

toilet waters : 0 725 litre or eight ounces; (1)OJ No C 18, 25.1.1975, p. 6 ; OJ No C 213, 7.9.1978, p. 11. (2)OJ No C 261, 6.11.1978, p. 46, (3)Opinion delivered on 19 October 1978 (not yet published in the Official Journal). (4)OJ No L 354, 30.12.1974, p. 57. (5)See page 33 of this Official Journal. (6)See page 1 of this Official Journal.

(d) coffee : 500 grams,

or

coffee extracts and essences : 200...

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