# Council Directive 2007/74/EC of 20 December 2007 on the exemption from value added tax and excise duty of goods imported by persons travelling from third countries, Article 10

Extent: E+W+S+N.I.

Exemptions under Articles 8 or 9 shall not apply in the case of travellers under 17 years of age.

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Source: https://www.legislation.gov.uk/eudr/2007/74/article/10 (the official version)
Page: https://openlegislation.uk/eu-directive-2007-74/article-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.