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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.
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].
Imported goods eligible for exemption from turnover tax and excise duty are those:
- of a non-commercial character sent in small consignments from Non-EU Member Countries;
- sent by private persons to other private persons in a Member State of the European Union (EU).
To be considered of a non-commercial character, the consignment must:
- have a total value of EUR 45 or less;
- be of an occasional nature;
- contain only goods intended for the personal or family use of the consignees;
- be sent by the sender to the consignee without payment of any kind.
The following goods, which are subject to quantitative import restrictions:
- tobacco products (50 cigarettes, 25 cigarillos, 10 cigars or 50 grams of smoking tobacco);
- alcohol and alcoholic beverages *;
- perfumes (50 grams) or toilet waters (0.25 litre or eight ounces);
- coffee (500 grams) or 200 grams of coffee extracts or essences);
- tea (100 grams) or 40 grams of tea extracts or essences,
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|
- distilled beverages and spirits, and aperitifs with a wine or alcohol base, tafia, saké or similar beverages of an alcoholic strength of 22% vol. or less; sparkling wines, fortified wines: one standard bottle (up to 1 litre);
- still wines: two litres.
|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|