- Latest available (Revised)
- Original (As adopted by EU)
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
After exit day there will be three versions of this legislation to consult for different purposes. The legislation.gov.uk version is the version that applies in the UK. The EU Version currently on EUR-lex is the version that currently applies in the EU i.e you may need this if you operate a business in the EU.
The web archive version is the official version of this legislation item as it stood on exit day before being published to legislation.gov.uk and any subsequent UK changes and effects applied. The web archive also captured associated case law and other language formats from EUR-Lex.
EU Directives are being published on this site to aid cross referencing from UK legislation. After IP completion day (31 December 2020 11pm) no further amendments will be applied to this version.
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 |
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As adopted by EU): The original version of the legislation as it stood when it was first adopted in the EU. No changes have been applied to the text.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different versions taken from EUR-Lex before exit day and during the implementation period as well as any subsequent versions created after the implementation period as a result of changes made by UK legislation.
The dates for the EU versions are taken from the document dates on EUR-Lex and may not always coincide with when the changes came into force for the document.
For any versions created after the implementation period as a result of changes made by UK legislation the date will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. For further information see our guide to revised legislation on Understanding Legislation.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: