# 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 14

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

Member States may choose not to levy VAT or excise duty on the import of goods by a traveller when the amount of the tax which should be levied is equal to, or less than, EUR 10.

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Source: https://www.legislation.gov.uk/eudr/2007/74/article/14 (the official version)
Page: https://openlegislation.uk/eu-directive-2007-74/article-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.