# 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 4

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

Member States shall, on the basis of either monetary thresholds or quantitative limits, exempt from VAT and excise duty goods imported in the personal luggage of travellers, provided that the imports are of a non-commercial character.

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Source: https://www.legislation.gov.uk/eudr/2007/74/article/4 (the official version)
Page: https://openlegislation.uk/eu-directive-2007-74/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.