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Council Directive 2007/74/EC of 20 December 2007 on the… Article 4

Council Directive 2007/74/EC of 20 December 2007 on the… Article 4

Article 4

Member States shall, on the basis of either monetary thresholds or quantitative limits, exempt from VAT and excise duty goods imported in the personal luggage of travellers, provided that the imports are of a non-commercial character.

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Other provisions in SECTION 1 — Common provisions

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

© European Union, https://eur-lex.europa.eu, 1998-2026. Reuse authorised under Commission Decision 2011/833/EU, provided the source is acknowledged.

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