Council Directive 2007/74/EC of 20 December 2007 on the… Article 14

Article 14

Member States may choose not to levy VAT or excise duty on the import of goods by a traveller when the amount of the tax which should be levied is equal to, or less than, EUR 10.

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

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