# 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 20

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

This Directive shall enter into force on the day of its publication in the Official Journal of the European Union.
It shall apply with effect from 1 December 2008.
However, Article 17 shall apply with effect from 1 January 2008.

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Source: https://www.legislation.gov.uk/eudr/2007/74/article/20 (the official version)
Page: https://openlegislation.uk/eu-directive-2007-74/article-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.