Council Directive 2007/74/EC of 20 December 2007 on the… Article 2

Article 2

Where a journey involves transit through the territory of a third country, or begins in a territory as referred to in Article 1, this Directive shall apply if the traveller is unable to establish that the goods transported in his luggage have been acquired subject to the general conditions governing taxation on the domestic market of a Member State and do not qualify for any refunding of VAT or excise duty. Overflying without landing shall not be regarded as transit.

Read the full instrument → · Read this in context: CHAPTER I — SUBJECT-MATTER AND DEFINITIONS →

Other provisions in CHAPTER I — SUBJECT-MATTER AND DEFINITIONS

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

What to look at next

Council Directive 2007/74/EC of 20 December 2007 on the…, full textChapter navigation and full text, so you can read this section in contextEuropean Union legislation EU Legal Acts by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and year CHAPTER I — SUBJECT-MATTER AND DEFINITIONS — read this in contextThe surrounding text of the act in order, so you can see what comes before and afterChapters and sections