Council Directive 83/181/EEC of 28 March 1983 determining the scope of Article 14 (1) (d) of Directive 77/388/EEC as regards exemption from value added tax on the final importation of certain goods
Modified by
- Council Directiveof 8 July 1985amending Directive 83/181/EEC determining the scope of Article 14 (1) (d) of Directive 77/388/EEC as regards exemption from value added tax on the final importation of certain goods(85/346/EEC), 31985L0346, July 16, 1985
- Council Directiveof 13 June 1988amending Directive 83/181/EEC determining the scope of Article 14 (1) (d) of Directive 77/388/EEC as regards exemption from value-added tax on the final importation of certain goods(88/331/EEC), 31988L0331, June 17, 1988
- Commission Directiveof 7 March 1989amending Council Directive 83/181/EEC determining the scope of Article 14 (1) (d) of Directive 77/388/EEC as regards exemption from value added tax on the final importation of certain goods, to take account of the introduction of the combined nomenclature(89/219/EEC), 31989L0219, April 5, 1989
- Council Regulation (EC) No 1103/97of 17 June 1997on certain provisions relating to the introduction of the euro, 31997R1103, June 19, 1997
- Council Directive 2009/132/ECof 19 October 2009determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods(codified version), 32009L0132, November 10, 2009
(a) except in special cases justified by the circumstances, has been in the possession of and, in the case of non-consumable goods, used by the person concerned at his former normal place of residence for a minimum of six months before the date on which he ceases to have his normal place of residence outside the Community; (b) is intended to be used for the same purpose at his new normal place of residence.
(a) alcoholic products; (b) tobacco or tobacco products; (c) commercial means of transport; (d) articles for use in the exercise of a trade or profession, other than portable instruments of the applied or liberal arts.
(a) the periods laid down in Article 3 (a) and the first paragraph of Article 6 shall be calculated from the date of importation; (b) the period referred to in Article 7 (1) shall be calculated from the date when the person concerned actually establishes his normal place of residence in the territory of a Member State.
(a) whose normal place of residence has been outside the Community for a continuous period of at least 12 months. However, derogations from this rule may be granted provided that the intention of the person concerned was clearly to reside outside the Community for a continuous period of at least 12 months; (b) who produce evidence of their marriage.
not earlier than two months before the date fixed for the wedding (in this case exemption may be made subject to the lodging of appropriate security, the form and amount of which shall be determined by the competent authorities), and not later than four months after the date of the wedding.
(a) alcoholic products; (b) tobacco or tobacco products; (c) commercial means of transport; (d) articles for use in the exercise of a trade or profession, other than portable instruments of the applied or liberal arts, which were required for the exercise of the trade or profession of the deceased; (e) stocks of raw materials and finished or semi-finished products; (f) livestock and stocks of agricultural products exceeding the quantities appropriate to normal family requirements.
(a) "imports" means imports as defined in Article 7 of 77/388/EEC and the entry for home use after being subject to one of the systems provided for in Article 16 (1) (A) of the said Directive or a system of temporary admission or transit; (b) "personal property" means any property intended for the personal use of the persons concerned or for meeting their household needs. The following, in particular, shall constitute "personal property": household effects, cycles and motor-cycles, private motor vehicles and their trailers, camping caravans, pleasure craft and private aeroplanes.
Household provisions appropriate to normal family requirements, household pets and saddle animals shall also constitute "personal property". The nature or quantity of personal property shall not reflect any commercial interest, nor shall they be intended for an economic activity within the meaning of Article 4 of Directive 77/388/EEC. However, portable instruments of the applied or liberal arts, required by the person concerned for the pursuit of his trade or profession, shall also constitute personal property; (c) "household effects" means personal effects, household linen and furnishings and items of equipment intended for the personal use of the persons concerned or for meeting their household needs; (d) "alcoholic products" means products (beer, wine, aperitifs with a wine or alcohol base, brandies, liqueurs and spirituous beverages, etc.) falling within CN codes 2203 to2208 ;(e) "Community" means the territory of the Member States where Directive 77/388/EEC applies.
(a) pupil or student means any person enrolled in an educational establishment in order to attend full-time the courses offered therein; (b) outfit means underwear and household linen as well as clothing, whether or not new; (c) scholastic materials means articles and instruments (including calculators and typewriters) normally used by pupils or students for the purposes of their studies.
(a) alcoholic products; (b) perfumes and toilet waters; (c) tobacco or tobacco products.
"activity" means an economic activity as referred to in Article 4 of Directive 77/388/EEC, "undertaking" means an independent economic unit of production or of the service industry.
(a) except in special cases justified by the circumstances, have actually been used in the undertaking for a minimum of 12 months prior to the date on which the undertaking ceased to operate in the country of departure; (b) are intended to be used for the same purposes after the transfer; (c) are to be used for the purposes of an activity not exempted under Article 13 of Directive 77/388/EEC; (d) are appropriate to the nature and size of the undertaking in question.
(a) means of transport which are not of the nature of instruments of production or of the service industry; (b) supplies of all kinds intended for human consumption or for animal feed; (c) fuel and stocks of raw materials or finished or semi-finished products; (d) livestock in the possession of dealers.
(a) animals specially prepared and sent free of charge for laboratory use; (b) biological or chemical substances: which are imported free of charge from the territory of another Member State, or which are imported from countries outside the Community subject to the limits and conditions laid down in Article 60 of Council Regulation (EEC) No 918/83 of 28 March 1983 setting up a Community system of reliefs from customs duty See page 1 of this Official Journal.
either public establishments principally engaged in education or scientific research, including those departments of public establishmets which are principally engaged in education or scientific research, or private establishments principally engaged in education or scientific research and authorized by the competent authorities of the Member States to receive such articles exempt from tax.
(a) therapeutic substances of human origin; (b) blood-grouping reagents; (c) tissue-typing reagents.
"therapeutic substances of human origin" means human blood and its derivatives (whole human blood, dried human plasma, human albumin and fixed solutions of human plasma protein, human immunoglobulin and human fibrinogen), "blood-grouping reagents" means all reagents, whether of human, animal, plant or other origin used for blood-type grouping and for the detection of blood incompatibilities, "tissue-typing reagents" means all reagents whether of human, animal, plant or other origin used for the determination of human tissue-types.
(a) are intended for institutions or laboratories approved by the competent authorities, for use exclusively for non-commercial medical or scientific purposes; (b) are accompanied by a certificate of conformity issued by a duly authorized body in the country of departure; (c) are in containers bearing a special label identifying them.
(a) basic necessities obtained free of charge and imported by State organizations or other charitable or philanthropic organizations approved by the competent authorities for distribution free of charge to needy persons; (b) goods of every description sent free of charge, by a person or organization established in a country other than the Member State of importation, and without any commercial intent on the part of the sender, to State organizations or other charitable or philanthropic organizations approved by the competent authorities, to be used for fund-raising at occasional charity events for the benefit of needy persons; (c) equipment and office materials sent free of charge, by a person or organization established in a country other than the Member State of importation, and without any commercial intent on the part of the sender, to charitable or philanthropic organizations approved by the competent authorities, to be used solely for the purpose of meeting their operating needs or carrying out their stated charitable or philanthropic aims.
(a) alcoholic products; (b) tobacco or tobacco products; (c) coffee and tea; (d) motor vehicles other than ambulances.
(a) they are imported by institutions or organizations that are principally engaged in the education of or the provision of assistance to handicapped persons and are authorized by the competent authorities of the Member States to receive such articles exempt from tax; and (b) they are donated to such institutions or organizations free of charge and with no commercial intent on the part of the donor.
(a) for distribution free of charge to victims of disasters affecting the territory of one or more Member States; or (b) to be made available free of charge to the victims of such disasters, while remaining the property of the organizations in question.
(a) decorations conferred by the government of a country other than the Member State of importation on persons whose normal place of residence is in the latter State; (b) cups, medals and similar articles of an essentially symbolic nature which, having been awarded in a country other than the Member State of importation to persons having their normal place of residence in the latter State as a tribute to their activities in fields such as the arts, the sciences, sport or the public service or in recognition of merit at a particular event, are imported by such persons themselves; (c) cups, medals and similar articles of an essentially symbolic nature which are given free of charge by authorities or persons established in a country other than the Member State of importation, to be presented in the territory of the latter State for the same purposes as those referred to in (b); (d) awards, trophies and souvenirs of a symbolic nature and of limited value intended for distribution free of charge to persons normally resident in a country other than that of import, at business conferences or similar international events; their nature, unitary value or other features, must not be such as might indicate that they are intended for commercial purposes.
(a) imported by persons who have paid an official visit in a country other than that of their normal residence and who have received such goods on that occasion as gifts from the host authorities; (b) imported by persons coming to pay an official visit in the Member State of importation and who intend to offer them on that occasion as gifts to the host authorities; (c) sent as gifts, in token of friendship or goodwill, by an official body, public authority or group carrying on an activity in the public interest which is located in a country other than the Member State of importation, to an official body, public authority or group carrying on an activity in the public interest which is located in the Member State of importation and approved by the competent authorities to receive such goods exempt from tax.
where the articles intended as gifts are offered on an occasional basis, where they do not, by their nature, value or quantity, reflect any commercial interest, if they are not used for commercial purposes.
(a) gifts to reigning monarchs and heads of State; (b) goods to be used or consumed by reigning monarchs and heads of State of another State, or by persons officially representing them, during their official stay in the Member State of importation. However, exemption may be made subject, by the Member State of importation, to reciprocal treatment.
(a) goods for sale or hire by a person established outside the Member State of import, or (b) services offered by a person established in another Member State, or (c) transport, commercial insurance or banking services offered by a person established in a third country.
(a) printed matter must clearly display the name of the undertaking which produces, sells or hires out the goods, or which offers the services to which it refers; (b) each consignment must contain no more than one document or a single copy of each document if it is made up of several documents. Consignments comprising several copies of the same document may nevertheless be granted exemption provided their total gross weight does not exceed one kilogram; (c) printed matter must not be the subject of grouped consignments from the same consignor to the same consignee.
(a) small representative samples of goods intended for a trade fair or similar event; (b) goods imported solely in order to be demonstrated or in order to demonstrate machines and apparatus displayed at a trade fair or similar event; (c) various materials of little value, such as paints, varnishes and wallpaper, which are to be used in the building, fitting-out and decoration of temporary stands at a trade fair or similar event, which are destroyed by being used; (d) printed matter, catalogues, prospectuses, price lists, advertising posters, calendars, whether or not illustrated, unframed photographs and other articles supplied free of charge in order to advertise goods displayed at a trade fair or similar event.
(a) exhibitions, fairs, shows and similar events connected with trade, industry, agriculture or handicrafts; (b) exhibitions and events held mainly for charitable reasons; (c) exhibitions and events held mainly for scientific, technical, handicraft, artistic, educational or cultural or sporting reasons, for religious reasons or for reasons of worship, trade union activity or tourism, or in order to promote international understanding; (d) meetings of representatives of international organizations or collective bodies; (e) official or commemorative ceremonies and gatherings;
(a) are imported free of charge as such or are obtained at the exhibition from goods imported in bulk; (b) are exclusively distributed free of charge to the public at the exhibition for use or consumption by the persons to whom they have been offered; (c) are identifiable as advertising samples of low unitary value; (d) are not easily marketable and, where appropriate, are packaged in such a way that the quantity of the item involved is lower than the smallest quantity of the same item actually sold on the market; (e) in the case of foodstuffs and beverages not packaged as mentioned in (d), are consumed on the spot at the exhibition; (f) in their total value and quantity, are appropriate to the nature of the exhibition, the number of visitors and the extent of the exhibitor's participation.
(a) consumed or destroyed at the exhibition, and (b) are appropriate, in their total value and quantity, to the nature of the exhibition, the number of visitors and the extent of the exhibitor's participation.
(a) are intended exclusively to be distributed free of charge to the public at the place where the exhibition is held; (b) in their total value and quantity, are appropriate to the nature of the exhibition, the number of visitors and the extent of the exhibitor's participation.
(a) alcoholic products; (b) tobacco or tobacco products; (c) fuels, whether solid, liquid or gaseous.
completely destroyed or rendered commercially valueless on completion of examination, analysis or testing, or surrendered to the State without causing it any expense, where this is possible under national law, or in duly justified circumstances, exported outside the territory of the Member State of importation.
(a) documentation (leaflets, brochures, books, magazines, guidebooks, posters, whether or not framed, unframed photographs and photographic enlargements, maps, whether or not illustrated, window transparencies, and illustrated calendars) intended to be distributed free of charge and the principal purpose of which is to encourage the public to visit foreign countries, in particular in order to attend cultural, tourist, sporting, religious or trade or professional meetings or events, provided that such literature contains not more than 25 % of private commercial advertising and that the general nature of its promotional aims is evident; (b) foreign hotel lists and yearbooks published by official tourist agencies, or under their auspices, and timetables for foreign transport services, provided that such literature is intended for distribution free of charge and contains not more than 25 % of private commercial advertising; (c) reference material supplied to accredited representatives or correspondents appointed by official national tourist agencies and not intended for distribution, i.e. yearbooks, lists of telephone or telex numbers, hotel lists, fairs catalogues, specimens of craft goods of negligible value, and literature on museums, universities, spas or other similar establishments.
(a) documents sent free of charge to the public services of Member States; (b) publications of foreign governments and publications of official international bodies intended for distribution without charge; (c) ballot papers for elections organized by bodies set up in countries other than the Member State of importation; (d) objects to be submitted as evidence or for like purposes to the courts or other official agencies of the Member States; (e) specimen signatures and printed circulars concerning signatures sent as part of customary exchanges of information between public services or banking establishments; (f) official printed matter sent to the central banks of the Member States; (g) reports, statements, notes, prospectuses, application forms and other documents drawn up by companies with headquarters outside the Member State of importation and sent to the bearers or subscribers of securities issued by such companies; (h) recorded media (punched cards, sound recordings, microfilms, etc.) used for the transmission of information sent free of charge to the addressee, in so far as exemption does not give rise to abuses or to major distortions of competition; (i) files, archives, printed forms and other documents to be used in international meetings, conferences or congresses, and reports on such gatherings; (j) plans, technical drawings, traced designs, descriptions and other similar documents imported with a view to obtaining or fulfilling orders in a country other than the Member State of importation or to participating in a competition held in that State; (k) documents to be used in examinations held in the Member State of importation by institutions set up in another country; (l) printed forms to be used as official documents in the international movement of vehicles or goods, within the framework of international conventions; (m) printed forms, labels, tickets and similar documents sent by transport undertakings or by undertakings of the hotel industry located in a country other than the Member State of importation to travel agencies set up in that State; (n) printed forms and tickets, bills of lading, way-bills and other commercial or office documents which have been used; (o) official printed forms from national or international authorities, and printed matter conforming to international standards sent for distribution by associations of countries other than the Member State of importation to corresponding associations located in that State; (p) photographs, slides and sterotype mats for photographs, whether or not captioned, sent to press agencies to newspaper or magazine publishers; (q) articles listed in the Annex to this Directive which are produced by the United Nations or one of its specialized agencies whatever the use for which they are intended; (r) collectors' pieces and works of art of an educational, scientific or cultural character which are not intended for sale and which are imported by museums, galleries and other institutions approved by the competent authorities of the Member States for the purpose of duty-free admission of these goods. The exemption is granted only on condition that the articles in question are imported free of charge or, if they are imported against payment, that they are not supplied by a taxable person; (s) importations of official publications issued under the authority of the country of export, international institutions, regional or local authorities and bodies under public law established in the country of export, and printed matter distributed on the occasion of elections to the European Parliament or on the occasion of national elections in the country in which the printed matter originates by foreign political organizations officially recognized as such in the Member States, insofar as such publications and printed matter have been subject to tax in the country of export and have not benefited from remission of tax on export.
(a) they are not normally re-usable; and (b) the consideration paid for them forms part of the taxable amount as defined in Article 11 of Directive 77/388/EEC.
(a) fuel contained in the standard tanks of: private and commercial motor vehicles and motor cycles; special containers;
(b) fuel contained in portable tanks carried by private motor vehicles and motor cycles, up to a maximum of 10 litres per vehicle and without prejudice to national provisions on the holding and transport of fuel.
(a) "commercial motor vehicle" means any motorized road vehicle (including tractors with trailers) which, by its type of construction and equipment, is designed for, and capable of, transporting, whether for payment or not: more than nine persons including the driver, goods,
and any road vehicle for a special purpose other than transport as such; (b) "private motor vehicle" means, any motor vehicle not covered by the definition set out in (a); (c) "standard tanks" means: the tanks permanently fixed by, the manufacturer to all motor vehicles of the same type as the vehicle in question and whose permanent fitting enables fuel to be used directly, both for the purpose of propulsion and, where appropriate, for the operation, during transport, of refrigeration systems and other systems. Gas tanks fitted to motor vehicles designed for the direct use of gas as a fuel and tanks fitted to ancillary systems with which the vehicle may be equipped shall also be considered to be standard tanks, tanks permanently fixed by the manufacturer. to all containers of the same type as the container in question and whose permanent fitting enables fuel to be used directly for the operation, during transport, of refrigeration. systems and other systems with which special containers are equipped;
(d) "special container" means any container fitted with specially designed apparatus for refrigeration systems, oxygenation systems, thermal insulation systems, or other systems.
(a) when the vehicle comes from a third country, to 200 litres per vehicle and per journey; (b) when the vehicle comes from another Member State: to 200 litres per vehicle and per journey in the case of vehicles designed for, and capable of, the transport, with or without remuneration, of goods, to 600 litres per vehicle and per journey in the case of vehicles designed for, and capable of, the transport, with or without remuneration, of more than nine persons, including the driver;
(c) to 200 litres per special container and per journey.
(a) commercial motor vehicles engaged in international transport coming from third countries to their frontier zone, to a maximum depth of 25 kilometres as the crow flies, where such transport consists of journeys made by persons residing in that zone; (b) private motor vehicles belonging to persons residing in the frontier zone, to a maximum depth of 15 km as the crow flies, contiguous with a third country.
(a) coffins containing bodies and urns containing the ashes of deceased persons, as well as the flowers, funeral wreaths and other ornamental objects normally accompanying them; (b) flowers, wreaths and other ornamental objects brought by persons resident in a Member State other than that of importation, attending a funeral or coming to decorate graves in the territory of a Member State of importation provided these importations do not reflect, by either their nature or their quantity, any commercial intent.
(a) the privileges and immunities granted by them under cultural, scientific or technical cooperation agreements concluded between them or with third countries; (b) the special exemptions justified by the nature of frontier traffic which are granted by them under frontier agreements concluded between them or with countries outside the Community; (c) exemptions in the context of agreements entered into on the basis of reciprocity with third countries that are Contracting Parties to the Convention on International Civil Aviation (Chicago 1944) for the purpose of implementing Recommended Practices 4.42 and 4.44 in Annex 9 to the Convention (eighth edition, July 1980).
(a) merchant-navy seamen; (b) workers returning to their country after having resided for at least six months outside the importing Member State on account of their occupation.
| CN code | Description |
|---|---|
| Photographic plates, film, paper, paperboard and textiles, exposed but not developed: | |
| |
| |
| Cinematograph film, exposed and developed, whether or not incorporating sound track or consisting only of sound track: | |
| |
| |
| Other printed matter, including printed pictures and photographs: | |
| |
| |
| |
| Various |