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
Council Directiveof 28 March 1983determining 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(83/181/EEC)TITLE IIMPORTATION OF PERSONAL PROPERTY BELONGING TO INDIVIDUALS COMING FROM COUNTRIES SITUATED OUTSIDE THE COMMUNITYChapter IPersonal property of natural persons transferring their normal place of residence from a third country to the CommunityArticle 2Subject to Articles 3 to 10, exemption from VAT on importation shall be granted on personal property imported by natural persons transferring their normal place of residence from outside the Community to a Member State of the Community.Article 3Exemption shall be limited to personal property which:(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.The Member States may in addition make exemption conditional upon such property having borne, either in the country of origin or in the country of departure, the customs and/or fiscal charges to which it is normally liable.Article 4Exemption may be granted only to persons whose normal place of residence has been outside the Community for a continuous period of at least 12 months.However, the competent authorities may grant exceptions to this rule provided that the intention of the person concerned was clearly to reside outside the Community for a continuous period of at least 12 months.Article 5Exemption shall not be granted in respect of:(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.Vehicles intended for mixed use for commercial or professional purposes may also be excluded from exemption.Article 6Except in special cases, exemption shall be granted only in respect of personal property entered for permanent importation within 12 months of the date of establishment, by the person concerned, of his normal place of residence in the Member State of importation.The personal property may be imported in several separate consignments within the period referred to in the preceding paragraph.Article 71.Until 12 months have elapsed from the date of the declaration for its final importation, personal property which has been imported exempt from tax may not be lent, given as security, hired out or transferred, whether for a consideration or free of charge, without prior notification to the competent authorities.2.Any loan, giving as security, hiring out or transfer before the expiry of the period referred to in paragraph 1 shall entail payment of the relevant value added tax on the goods concerned, at the rate applying on the date of such loan, giving as security, hiring out or transfer, on the basis of the type of goods and the customs value ascertained or accepted on that date by the competent authorities.Article 81.By way of derogation from the first paragraph of Article 6, exemption may be granted in respect of personal property permanently imported before the person concerned establishes his normal place of residence in the Member State of importation, provided that he undertakes actually to establish his normal place of residence there within a period of six months. Such undertaking shall be accompanied by a security, the form and amount of which shall be determined by the competent authorities.2.Where use is made of the provisions of paragraph 1, the period laid down in Article 3 shall be calculated from the date of importation into the Member State concerned.Article 91.Where, owing to occupational commitments, the person concerned leaves the country situated outside the Community where he had his normal place of residence without simultaneously establishing his normal place of residence in the territory of a Member State, although having the intention of ultimately doing so, the competent authorities may authorize exemption in respect of the personal property which he transfers into the said territory for this purpose.2.Exemption in respect of the personal property referred to in paragraph 1 shall be granted in accordance with the conditions laid down in Articles 2 to 7, on the understanding that:(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.3.Exemption shall also be subject to an undertaking from the person concerned that he will actually establish his normal place of residence in the territory of a Member State within a period laid down by the competent authorities in keeping with the circumstances. The latter may require this undertaking to be accompanied by a security, the form and amount of which they shall determine.Article 10The competent authorities may derogate from Articles 3 (a) and (b), 5 (c) and (d) and 7 when a person has to transfer his normal place of residence from a country situated outside the Community to the territory of a Member State as a result of exceptional political circumstances.Chapter IIGoods imported on the occasion of a marriageArticle 111.Subject to Articles 12 to 15, exemption shall be granted in respect of trousseaux and household effects, whether or not new, belonging to a person transferring his or her normal place of residence from a country outside the Community to the territory of a Member State on the occasion of his or her marriage.2.Exemption shall also be granted in respect of presents customarily given on the occasion of a marriage which are received by a person fulfilling the conditions laid down in paragraph 1 from persons having their normal place of residence in a country situated outside the Community. the exemption shall apply to presents of a unit value of not more than 200 ECU. Member States may; however, grant exemption for more than 200 ECU provided that the value of each exempt present does not exceed 1000 ECU.3.The Member State may make exemption of the goods referred to in paragraph 1 conditional on their having borne, either in the country of origin or in the country of departure, the customs and/or fiscal charges to which they are normally liable.Article 12The exemption referred to in Article 11 may be granted only to persons:(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.Article 13No exemption shall be granted for alcoholic products, tobacco or tobacco products.Article 141.Save in exceptional circumstances, exemption shall be granted only in respect of goods permanently imported: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), andnot later than four months after the date of the wedding.2.Goods referred to in Article 11 may be imported in several separate consignments within the period referred to in paragraph 1.Article 151.Until 12 months have elapsed from the date of the declaration for their final importation, goods which have been imported exempt from tax may not be lent, given as security, hired out or transferred, whether for a consideration or free of charge, without prior notification to the competent authorities.2.Any loan, giving as security, hiring out or transfer before the expiry of the period referred to in paragraph 1 shall entail payment of the relevant value added tax on the goods concerned, at the rate applying on the date of such loan, giving as security, hiring out or transfer, on the basis of the type of goods and the value ascertained or accepted on that date by the competent authorities.Chapter IIIPersonal property acquired by inheritanceArticle 16Subject to Articles 17 to 19, exemption shall be granted in respect of personal property acquired by inheritance by a natural person having his normal place of residence in a Member State.Article 17Exemption shall not be granted in respect of:(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.Article 181.Exemption shall be granted only in respect of personal property permanently imported not later than two years from the date on which the person becomes entitled to the goods (final settlement of the inheritance).However, this period may be extended by the competent authorities on special grounds.2.The goods may be imported in several separate consignments within the period referred to in paragraph 1.Article 19Articles 16 to 18 shall apply mutatis mutandis to personal property acquired by inheritance by legal persons engaged in a non-profitmaking activity who are established in the territory of a Member State.