Council Directive 2007/74/EC of 20 December 2007 on the… Article 1

Article 1

This Directive lays down rules relating to the exemption from value added tax (VAT) and excise duty of goods imported in the personal luggage of persons travelling from a third country or from a territory where the Community provisions on VAT or excise duty, or both, as defined in Article 3, do not apply.

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Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 1 of Council Directive 2007/74/EC of 20 December 2007 on the… (LawPlayer, data as of 2026-07-04)

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