{
  "url": "https://openlegislation.uk/eu-directive-1974-651",
  "json_url": "https://openlegislation.uk/eu-directive-1974-651.json",
  "id": "eudr/1974/651",
  "title": "Council Directive 74/651/EEC of 19 December 1974 on the tax reliefs to be allowed on the importation of goods in small consignments of a non-commercial character within the Community",
  "short_title": "Council Directive 74/651/EEC of 19 December 1974 on the tax reliefs to be allowed on the importation of goods in small consignments of a non-commercial character within the Community",
  "long_title": null,
  "citation": "EU Directive 1974/651",
  "type": "eudr",
  "year": "1974",
  "number": "651",
  "version": "current",
  "date": "1974-12-19",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 12,
  "provisions": [],
  "outstanding_effects": [
    {
      "type": "amendment",
      "affected_provisions": "Art. 1(2)",
      "affecting": "eudr/1978/1034",
      "affecting_title": "Second Council Directive 78/1034/EEC of 19 December 1978 amending Directive 74/651/EEC on the tax reliefs to be allowed on the importation of goods in small consignments of a non-commercial character within the Community",
      "affecting_provisions": "Directive"
    },
    {
      "type": "addition",
      "affected_provisions": "Art. 1BIS",
      "affecting": "eudr/1978/1034",
      "affecting_title": "Second Council Directive 78/1034/EEC of 19 December 1978 amending Directive 74/651/EEC on the tax reliefs to be allowed on the importation of goods in small consignments of a non-commercial character within the Community",
      "affecting_provisions": "Directive"
    },
    {
      "type": "amendment",
      "affected_provisions": "Art. 1(2)",
      "affecting": "eudr/1981/934",
      "affecting_title": "Council Directive 81/934/EEC of 17 November 1981 amending Directive 74/651/EEC on the tax reliefs to be allowed on the importation of goods in small consignments of a non-commercial character within the Community",
      "affecting_provisions": "Directive"
    },
    {
      "type": "amendment",
      "affected_provisions": "Art. 1(2)",
      "affecting": "eudr/1985/349",
      "affecting_title": "Council Directive 85/349/EEC of 8 July 1985 amending Directive 74/651/EEC on the tax reliefs to be allowed on the importation of goods in small consignments of a non- commercial character within the Community",
      "affecting_provisions": "Directive"
    },
    {
      "type": "addition",
      "affected_provisions": "Art. 1(2BIS)",
      "affecting": "eudr/1985/349",
      "affecting_title": "Council Directive 85/349/EEC of 8 July 1985 amending Directive 74/651/EEC on the tax reliefs to be allowed on the importation of goods in small consignments of a non- commercial character within the Community",
      "affecting_provisions": "Directive"
    },
    {
      "type": "addition",
      "affected_provisions": "Art. 1TER",
      "affecting": "eudr/1985/349",
      "affecting_title": "Council Directive 85/349/EEC of 8 July 1985 amending Directive 74/651/EEC on the tax reliefs to be allowed on the importation of goods in small consignments of a non- commercial character within the Community",
      "affecting_provisions": "Directive"
    },
    {
      "type": "addition",
      "affected_provisions": "Art. 1(4)",
      "affecting": "eudr/1985/349",
      "affecting_title": "Council Directive 85/349/EEC of 8 July 1985 amending Directive 74/651/EEC on the tax reliefs to be allowed on the importation of goods in small consignments of a non- commercial character within the Community",
      "affecting_provisions": "Directive"
    },
    {
      "type": "amendment",
      "affected_provisions": "Art. 1(2)",
      "affecting": "eudr/1988/663",
      "affecting_title": "Council Directive 88/663/EEC of 21 December 1988 amending Directive 74/651/EEC on the tax reliefs to be allowed on the importation of goods in small consignments of a non-commercial character within the Community",
      "affecting_provisions": "Directive"
    },
    {
      "type": "amendment",
      "affected_provisions": "Art. 1(2BIS)",
      "affecting": "eudr/1988/663",
      "affecting_title": "Council Directive 88/663/EEC of 21 December 1988 amending Directive 74/651/EEC on the tax reliefs to be allowed on the importation of goods in small consignments of a non-commercial character within the Community",
      "affecting_provisions": "Directive"
    },
    {
      "type": "addition",
      "affected_provisions": "Art. 1(5)",
      "affecting": "eudr/1988/663",
      "affecting_title": "Council Directive 88/663/EEC of 21 December 1988 amending Directive 74/651/EEC on the tax reliefs to be allowed on the importation of goods in small consignments of a non-commercial character within the Community",
      "affecting_provisions": "Directive"
    },
    {
      "type": "partial repeal",
      "affected_provisions": "Directive",
      "affecting": "eudr/1991/680",
      "affecting_title": "Council Directive 91/680/EEC of 16 December 1991 supplementing the common system of value added tax and amending Directive 77/388/EEC with a view to the abolition of fiscal frontiers",
      "affecting_provisions": "Directive"
    },
    {
      "type": "partial repeal",
      "affected_provisions": "Directive",
      "affecting": "eudr/1992/12",
      "affecting_title": "Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products",
      "affecting_provisions": "Directive"
    }
  ],
  "made_under": [],
  "changes_made_to": 12,
  "changes_made_to_url": "https://openlegislation.uk/eu-directive-1974-651/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/eu-directive-1974-651/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/eu-directive-1974-651/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/1974/651",
    "retrieved_at": "2026-11-01T15:23:48.060204+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}