# 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, Section 1: Common provisions

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



---
Source: https://www.legislation.gov.uk/eudr/2007/74/chapter/II/section/1 (the official version)
Page: https://openlegislation.uk/eu-directive-2007-74/chapter-II/section-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.