Search Legislation

Advanced Search

Council Directive 2007/74/ECShow full title

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

Help about what version

What Version

Help about UK-EU Regulation

Legislation originating from the EU

When the UK left the EU, legislation.gov.uk published EU legislation that had been published by the EU up to IP completion day (31 December 2020 11.00 p.m.). On legislation.gov.uk, these items of legislation are kept up-to-date with any amendments made by the UK since then.

Close

This item of legislation originated from the EU

Legislation.gov.uk publishes the UK version. EUR-Lex publishes the EU version. The EU Exit Web Archive holds a snapshot of EUR-Lex’s version from IP completion day (31 December 2020 11.00 p.m.).

Status:

This is the original version (as it was originally adopted).

  1. Introductory Text

  2. CHAPTER I SUBJECT-MATTER AND DEFINITIONS

    1. Article 1.This Directive lays down rules relating to the exemption from...

    2. Article 2.Where a journey involves transit through the territory of a...

    3. Article 3.For the purposes of this Directive, the following definitions shall...

  3. CHAPTER II EXEMPTIONS

    1. SECTION 1 Common provisions

      1. Article 4.Member States shall, on the basis of either monetary thresholds...

      2. Article 5.For the purposes of the application of the exemptions, personal...

      3. Article 6.For the purposes of the application of the exemptions, imports...

    2. SECTION 2 Monetary thresholds

      1. Article 7.(1) Member States shall exempt from VAT and excise duty...

    3. SECTION 3 Quantitative limits

      1. Article 8.(1) Member States shall exempt from VAT and excise duty...

      2. Article 9.(1) Member States shall exempt from VAT and excise duty...

      3. Article 10.Exemptions under Articles 8 or 9 shall not apply in...

      4. Article 11.Member States shall exempt from VAT and excise duty, in...

      5. Article 12.The value of goods referred to in Articles 8, 9...

  4. CHAPTER III SPECIAL CASES

    1. Article 13.(1) Member States may lower the monetary thresholds or the...

  5. CHAPTER IV GENERAL AND FINAL PROVISIONS

    1. Article 14.Member States may choose not to levy VAT or excise...

    2. Article 15.(1) The euro equivalent in national currency which shall apply...

    3. Article 16.Every four years and for the first time in 2012...

    4. Article 17.In Article 5(9) of Directive 69/169/EEC the date of 31...

    5. Article 18.Directive 69/169/EEC shall be repealed and replaced by this Directive...

    6. Article 19.(1) Member States shall bring into force the laws, regulations...

    7. Article 20.This Directive shall enter into force on the day of...

    8. Article 21.This Directive is addressed to the Member States.

  6. Signature

    1. ANNEX

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

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.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as adopted version that was used for the EU Official Journal
  • lists of changes made by and/or affecting this legislation item
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as adopted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources