COUNCIL DIRECTIVE 2007/74/EC
of 20 December 2007
on the exemption from value added tax and excise duty of goods imported by persons travelling from third countries
CHAPTER I
SUBJECT-MATTER AND DEFINITIONS
Article 1
Article 2
Article 3
CHAPTER II
EXEMPTIONS
SECTION 1
Common provisions
Article 4
Article 5
Article 6
SECTION 2
Monetary thresholds
Article 7
SECTION 3
Quantitative limits
Article 8
Article 9
Article 10
Article 11
Article 12
CHAPTER III
SPECIAL CASES
Article 13
CHAPTER IV
GENERAL AND FINAL PROVISIONS
Article 14
Article 15
Article 16
Article 17
Article 18
Article 19
Article 20
Article 21
ANNEX
Directive 69/169/EEC |
This Directive |
Article 1(1) |
Article 7(1) |
Article 1(2) |
Article 7(2) |
Article 1(3) |
Article 7(3) |
Article 2 |
— |
Article 3, point one |
Article 7(4) |
Article 3, point two |
Article 6 |
Article 3, point three, first subparagraph |
Article 5 |
Article 3, point three, second subparagraph |
Article 5 and 11 |
Article 4(1), introductory phrase |
Article 8(1) introductory phrase, Article 9(1) introductory phrase |
Article 4(1), second column |
— |
Article 4(1)(a), first column |
Article 8(1) |
Article 4(1)(b), first column |
Article 9(1) |
Article 4(1)(c), (d) and (e), first column |
— |
Article 4(2) first subparagraph |
Article 10 |
Article 4(2) second subparagraph |
— |
Article 4(3) |
Article 12 |
Article 4(4) |
Article 2 |
Article 4(5) |
— |
Article 5(1) |
— |
Article 5(2) |
Article 13(1) |
Article 5(3) |
— |
Article 5(4) |
Article 13(2) |
Article 5(5) |
— |
Article 5(6), introductory phrase, first indent |
Article 3(5) |
Article 5(6), introductory phrase, second indent |
Article 3(6) |
Article 5(7) |
— |
Article 5(8) |
— |
Article 5(9) |
— |
Article 7(1) |
— |
Article 7(2) |
Article 15(1) |
Article 7(3) |
Article 15(2) |
Article 7(4) |
Article 15(3) |
Article 7(5) |
— |
Article 7a(1) |
— |
Article 7a(2) |
Article 14 |
Article 7b |
— |
Article 7c |
— |
Article 7d |
— |
Article 8(1) |
Article 19(1), first subparagraph |
Article 8(2), first subparagraph |
Article 19(1), first subparagraph |
Article 8(2), second subparagraph |
— |
Article 9 |
Article 21 |