Division 4.7 The wording of the reservation in respect of Standard 21 shall be replaced by:

‘Member States have the option of making relief from value added tax on trousseaux and movable property belonging to the person transferring his or her residence subject to the condition that any customs duties and/or taxes to which the goods are normally liable in their country of departure or origin have actually been levied.

The exemption ... (remainder unchanged).’