Directive 2006/79 - Exemption from taxes of imports of small consignments of goods of a non-commercial character from third countries (codified version)

Please note

This page contains a limited version of this dossier in the EU Monitor.

Current status
Key information
Key dates
Legislative text
Original proposal
Sources and disclaimer
Full version
EU Monitor

1. Current status

This directive has been published on December 31, 2008, entered into force on November 6, 2006 and should have been implemented in national regulation on January 1, 1979 at the latest.

2. Key information

official title

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 (codified version)

Legal instrument	Directive
Number legal act	Directive 2006/79
Original proposal	COM(2006)12
CELEX number⁵⁴	32006L0079

3. Key dates

Document	05-10-2006
Publication in Official Journal	31-12-2008; Special edition in Bulgarian: Chapter 09 Volume 003,OJ L 286, 17.10.2006,Special edition in Romanian: Chapter 09 Volume 003,Special edition in Croatian: Chapter 09 Volume 002,OJ L 352M , 31.12.2008
Effect	06-11-2006; Entry into force Date pub. + 20 See Art 7
End of validity	31-12-9999
Transposition	01-01-1979; At the latest See Art 6

4. Legislative text

17.10.2006

Official Journal of the European Union

L 286/15

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

(codified version)

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Community, and in particular Article 93 thereof,

Having regard to the proposal from the Commission,

Having regard to the opinion of the European Parliament (1),

Having regard to the opinion of the European Economic and Social Committee (2),

Whereas:

(1)

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 (3) has been substantially amended several times (4). In the interests of clarity and rationality, the said Directive should be codified.

(2)	Provision should be made for the exemption from turnover taxes and excise duties of imports of small consignments of goods of a non-commercial character from third countries.

(3)

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 for the Community arrangements for exemption from customs duties in Council Regulation (EEC) No 918/83 of 28 March 1983 setting up a Community system of reliefs from customs duty (5).

(4)	It is 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.

(5)	This Directive should be without prejudice to the obligations of the Member States relating to the time-limits for transposition into national law of the Directives set out in Annex I, Part B,

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’ shall mean consignments which:

(a)	are of an occasional nature;

(b)	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;

(c)	contain goods with a total value not exceeding EUR 45;

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

Article 2

1.

Article I shall apply to the goods listed below subject to the following quantitative limits:

(a)

tobacco products

(i)	50 cigarettes, or

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

(iii)

10 cigars,

(iv)	50 grams of smoking tobacco;

(b)

alcohol and alcoholic beverages:

(i)	distilled beverages and spirits of an alcoholic strength exceeding 22 % vol.; undenatured ethyl alcohol of 80 % vol. and over: one standard bottle (up to 1 litre), or

(ii)	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), or

(iii)

still wines: two litres;

(c)	perfumes: 50 grams, or toilet waters: 0,25 litre or eight ounces;

(d)	coffee: 500 grams, or coffee extracts and essences: 200 grams;

(e)	tea: 100 grams, or tea extracts and essences: 40...

This text has been adopted from EUR-Lex.

5. Original proposal

COM(2006)12 - Exemption from taxes of imports of small consignments of goods of a non commercial character from third countries (Codified version)

6. Sources and disclaimer

For further information you may want to consult the following sources that have been used to compile this dossier:

dossier EUR-Lex decision⁵⁵

This dossier is compiled each night drawing from aforementioned sources through automated processes. We have invested a great deal in optimising the programming underlying these processes. However, we cannot guarantee the sources we draw our information from nor the resulting dossier are without fault.

7. Full version

This page is also available in a full version containing the summary of legislation, the legal context, de Europese rechtsgrond, other dossiers related to the dossier at hand and finally the related cases of the European Court of Justice.

The full version is available for registered users of the EU Monitor by ANP and PDC Informatie Architectuur.

8. EU Monitor

The EU Monitor enables its users to keep track of the European process of lawmaking, focusing on the relevant dossiers. It automatically signals developments in your chosen topics of interest. Apologies to unregistered users, we can no longer add new users.This service will discontinue in the near future.

1.
COM(87) 868 PV.
2.
See Annex 3 to Part A of the Conclusions.
3.
Carried out pursuant to the Communication from the Commission to the European Parliament and the Council
4.
Annex I, Part A of this proposal.
5.
OJ C
6.
OJ C
7.
OJ L 366, 28.12.1978, p. 34. Directive as last amended by the Act of Accession of Austria, Finland and Sweden.
8.
See Annex I, Part A.
9.
Ö OJ L 105, 23.4.1983, p. 1. Regulation as last amended by Regulation (EC) N°1671/2000 (OJ L 193, 29.7.2000, p. 11) Õ.
10.
See Annex 3 to Part A of the Conclusions.
11.
Directive 78/1035/EEC was also amended by the following act which is still in force:
12.
COM(87) 868 PV.
13.
COM(87) 868 PV.
14.
See Annex 3 to Part A of the Conclusions.
15.
See Annex 3 to Part A of the Conclusions.
16.
See Annex 3 to Part A of the Conclusions.
17.
See Annex 3 to Part A of the Conclusions.
18.
See Annex 3 to Part A of the Conclusions.
19.
See Annex 3 to Part A of the Conclusions.
20.
Carried out pursuant to the Communication from the Commission to the European Parliament and the Council
21.
COM(87) 868 PV.
22.
See Annex 3 to Part A of the Conclusions.
23.
COM(87) 868 PV.
24.
Carried out pursuant to the Communication from the Commission to the European Parliament and the Council
25.
See Annex 3 to Part A of the Conclusions.
26.
Annex I, Part A of this proposal.
27.
Carried out pursuant to the Communication from the Commission to the European Parliament and the Council
28.
COM(87) 868 PV.
29.
See Annex 3 to Part A of the Conclusions.
30.
COM(87) 868 PV.
31.
See Annex 3 to Part A of the Conclusions.
32.
Carried out pursuant to the Communication from the Commission to the European Parliament and the Council
33.
Annex I, Part A of this proposal.
34.
OJ C
35.
OJ C
36.
OJ L 366, 28.12.1978, p. 34. Directive as last amended by the Act of Accession of Austria, Finland and Sweden.
37.
See Annex I, Part A.
38.
Ö OJ L 105, 23.4.1983, p. 1. Regulation as last amended by Regulation (EC) N°1671/2000 (OJ L 193, 29.7.2000, p. 11) Õ.
39.
See Annex 3 to Part A of the Conclusions.
40.
Directive 78/1035/EEC was also amended by the following act which is still in force:
41.
COM(87) 868 PV.
42.
See Annex 3 to Part A of the Conclusions.
43.
See Annex 3 to Part A of the Conclusions.
44.
See Annex 3 to Part A of the Conclusions.
45.
See Annex 3 to Part A of the Conclusions.
46.
See Annex 3 to Part A of the Conclusions.
47.
Carried out pursuant to the Communication from the Commission to the European Parliament and the Council
48.
COM(87) 868 PV.
49.
See Annex 3 to Part A of the Conclusions.
50.
Carried out pursuant to the Communication from the Commission to the European Parliament and the Council
51.
Annex I, Part A of this proposal.
52.
COM(87) 868 PV.
53.
See Annex 3 to Part A of the Conclusions.
54.
Deze databank van de Europese Unie biedt de mogelijkheid de actuele werkzaamheden (workflow) van de Europese instellingen (Europees Parlement, Raad, ESC, Comité van de Regio's, Europese Centrale Bank, Hof van Justitie enz.) te volgen. EURlex volgt alle voorstellen (zoals wetgevende en begrotingsdossiers) en mededelingen van de Commissie, vanaf het moment dat ze aan de Raad of het Europees Parlement worden voorgelegd.
55.
EUR-lex provides an overview of the proposal, amendments, citations and legality.

Please note

Contents

1.

Current status

2.

Key information

official title

3.

Key dates

4.

Legislative text

5.

Original proposal

6.

Sources and disclaimer

7.

Full version

8.

EU Monitor