DESCRIPTION:
"Euopean Legal Act defining EU tax-free allowances in international travel, laying down rules relating to the exemption from value-added tax (VAT) and excise duty of goods imported into the personal luggage of travellers from: a non-EU country or a territory where EU laws on VAT and/or excise duty do not apply, e.g. the Isle of Man.
"
|
|
| dct:modified | 2024-01-17 |
| dct:spatial | EU |
| dct:identifier | https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=LEGISSUM:l31057 |
| dct:title | European legal act on VAT and excise duties - exemptions for travellers from outside the EU |
| dct:description | This regulation outlines the tax exemptions applicable to travellers entering the European Union (EU) from non-EU countries. It covers the Value Added Tax (VAT) and excise duties that are exempted on goods carried by travellers for their personal use. The exemption applies to a certain limit and varies depending on the type of goods. |
| dct:publisher | EUR-Lex |
| dct:source | https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=LEGISSUM:l31057 |
| skos:example | For example, a traveller from the United States entering the EU carrying 250 cigarettes will only be exempted from tax for 200 cigarettes. The remaining 50 cigarettes will be subject to VAT and excise duties. Similarly, if a traveller carries goods worth €500 via air travel, they will only be exempted for goods worth €430, and the remaining €70 worth of goods will be subject to VAT. |
| skos:note | The regulation provides for tax exemptions on goods like tobacco products, alcoholic beverages, and other goods within specified limits. For instance, 200 cigarettes or 1 litre of spirits over 22% volume are exempted from tax. For other goods, the total value should not exceed €430 for air and sea travellers and €300 for other travellers. The exemptions do not apply to commercial goods or goods for resale. |
| eira:view | LV-Binding Power and Jurisdiction |
| eira:concept | eira:SolutionBuildingBlock |
| eira:eifLayer | Legal |
| eira:businessDomain | taxes |
| eira:implementedBy | http://data.europa.eu/dr8/BindingInstrumentRequirement |