{
  "url": "https://openlegislation.uk/eu-directive-2006-79/introduction",
  "json_url": "https://openlegislation.uk/eu-directive-2006-79/introduction.json",
  "legislation": "eudr/2006/79",
  "legislation_title": "Council Directive 2006/79/EC of 5 October 2006 on the exemption from taxes of imports of small consignments of goods of a non-commercial character from third countries (codified version)",
  "legislation_url": "https://openlegislation.uk/eu-directive-2006-79",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Council Directive 2006/79/EC\nof 5 October 2006\non the exemption from taxes of imports of small consignments of goods of a non-commercial character from third countries\n(codified version)\nTHE COUNCIL OF THE EUROPEAN UNION,\nHaving regard to the Treaty establishing the European Community, and in particular Article 93 thereof,\nHaving regard to the proposal from the Commission,\nHaving regard to the opinion of the European Parliament,\nHaving regard to the opinion of the European Economic and Social Committee,\nWhereas:\n(1)\nCouncil Directive 78/1035/EEC of 19 December 1978 on the exemption from taxes of imports of small consignments of goods of a non-commercial character from third countries has been substantially amended several times. In the interests of clarity and rationality, the said Directive should be codified.\n(2)\nProvision should be made for the exemption from turnover taxes and excise duties of imports of small consignments of goods of a non-commercial character from third countries.\n(3)\nTo that end the limits within which such exemption is to be applied should, for practical reasons, be as far as possible the same as those laid down for the Community arrangements for exemption from customs duties in Council Regulation (EEC) No 918/83 of 28 March 1983 setting up a Community system of reliefs from customs duty.\n(4)\nIt is necessary to set special limits for certain products because of the high level of taxation to which they are at present subject in the Member States.\n(5)\nThis Directive should be without prejudice to the obligations of the Member States relating to the time-limits for transposition into national law of the Directives set out in Annex I, Part B,\nHAS ADOPTED THIS DIRECTIVE:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Not yet published in the Official Journal."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Not yet published in the Official Journal."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "OJ L 366, 28.12.1978, p. 34. Directive as last amended by the 1994 Act of Accession."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "See Annex I, Part A."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "OJ L 105, 23.4.1983, p. 1. Regulation as last amended by the 2003 Act of Accession."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2006/79/introduction",
    "retrieved_at": "2026-11-01T15:22:33.900186+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."
}