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Council Directive 2009/132/EC of 19 October 2009 determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods (codified version)

EU Directive 2009/132 · Adopted 19 October 2009 · Extends to United Kingdom

Original text. legislation.gov.uk does not revise this item, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Council Directive 2009/132/EC

of 19 October 2009

determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods

(codified version)

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Community, and in particular Articles 93 and 94 thereof,

Having regard to the proposal from the Commission,

Having regard to the opinion of the European Parliamentf1,

Having regard to the opinion of the European Economic and Social Committeef2,

Whereas:

(1)

Council Directive 83/181/EEC of 28 March 1983 determining the scope of Article 14(1)(d) of Directive 77/388/EEC as regards exemption from value added tax on the final importation of certain goodsf3 has been substantially amended several timesf4. In the interests of clarity and rationality the said Directive should be codified.

(2)

Pursuant to Article 131 and Article 143(b) and (c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added taxf5, Member States are, without prejudice to other Community provisions and under conditions which they shall lay down for the purpose, inter alia, of preventing any possible evasion, avoidance or abuse, to exempt final importation of goods qualifying for exemption from customs duties other than as provided for in the Common Customs Tariff.

(3)

Pursuant to Article 145 of Directive 2006/112/EC, the Commission is required to submit to the Council proposals designed to lay down Community tax rules clarifying the scope of the exemptions referred to in Articles 143 and 144 of that Directive and detailed rules for their implementation.

(4)

While it is deemed desirable to achieve the greatest possible degree of uniformity between the system for customs duties and that for value added tax, account should be taken, nevertheless, in applying the latter system, of the differences as regards objective and structure between customs duties and value added tax.

(5)

Separate arrangements for value added tax should be laid down for imported goods to the extent necessary to comply with the objectives of tax harmonisation. The exemptions on importation can be granted only on condition that they are not liable to affect the conditions of competition on the market.

(6)

Certain reliefs applied in the Member States stem from conventions between those Member States and third countries which, given their purpose, concern only the signatory Member States. It is not expedient to define at Community level conditions for granting such reliefs. The Member States concerned need merely be authorised to retain them.

(7)

This Directive should be without prejudice to the obligations of the Member States relating to the time limits for transposition into national law of the Directives set out in Annex II, Part B,

HAS ADOPTED THIS DIRECTIVE:

Annotations to the whole text

Footnotes

f1

Opinion of 11 March 2009 (not yet published in the Official Journal).

f2

OJ C 175, 28.7.2009, p. 123.

f3

OJ L 105, 23.4.1983, p. 38.

f4

See Annex II, Part A.

f5

OJ L 347, 11.12.2006, p. 1.

Contents

  1. Title I: SCOPE AND DEFINITIONS
  2. 1Article 1
  3. 2Article 2
  4. Title II: IMPORTATION OF PERSONAL PROPERTY BELONGING TO INDIVIDUALS COMING FROM THIRD OUNTRIES OR THIRD TERRITORIES
  5. Chapter 1: Personal property of natural persons transferring their normal place of residence to the Community
  6. 3Article 3
  7. 4Article 4
  8. 5Article 5
  9. 6Article 6
  10. 7Article 7
  11. 8Article 8
  12. 9Article 9
  13. 10Article 10
  14. 11Article 11
  15. Chapter 2: Goods imported on the occasion of a marriage
  16. 12Article 12
  17. 13Article 13
  18. 14Article 14
  19. 15Article 15
  20. 16Article 16
  21. Chapter 3: Personal property acquired by inheritance
  22. 17Article 17
  23. 18Article 18
  24. 19Article 19
  25. 20Article 20
  26. Title III: IMPORTATION OF SCHOOL OUTFITS, EDUCATIONAL MATERIALS AND RELATED HOUSEHOLD EFFECTS
  27. 21Article 21
  28. 22Article 22
  29. Title IV: IMPORTS OF NEGLIGIBLE VALUE
  30. 23Article 23
  31. 24Article 24
  32. Title V: CAPITAL GOODS AND OTHER EQUIPMENT IMPORTED ON THE TRANSFER OF ACTIVITIES
  33. 25Article 25
  34. 26Article 26
  35. 27Article 27
  36. 28Article 28
  37. 29Article 29
  38. Title VI: IMPORTATION OF CERTAIN AGRICULTURAL PRODUCTS AND PRODUCTS INTENDED FOR AGRICULTURAL USE
  39. Chapter 1: Products obtained by Community farmers on properties located in third countries or third territories
  40. 30Article 30
  41. 31Article 31
  42. 32Article 32
  43. 33Article 33
  44. Chapter 2: Seeds, fertilisers and products for the treatment of soil and crops
  45. 34Article 34
  46. 35Article 35
  47. Title VII: IMPORTATION OF THERAPEUTIC SUBSTANCES, MEDICINES, LABORATORY ANIMALS AND BIOLOGICAL OR CHEMICAL SUBSTANCES
  48. Chapter 1: Laboratory animals and biological or chemical substances intended for research
  49. 36Article 36
  50. Chapter 2: Therapeutic substances of human origin and blood-grouping and tissue-typing reagents
  51. 37Article 37
  52. 38Article 38
  53. 39Article 39
  54. Chapter 3: Reference substances for the quality control of medical products
  55. 40Article 40
  56. Chapter 4: Pharmaceutical products used at international sports events
  57. 41Article 41
  58. Title VIII: GOODS FOR CHARITABLE OR PHILANTHROPIC ORGANISATIONS
  59. Chapter 1: General provision
  60. 42Article 42
  61. Chapter 2: Goods imported for general purposes
  62. 43Article 43
  63. 44Article 44
  64. 45Article 45
  65. 46Article 46
  66. 47Article 47
  67. Chapter 3: Articles imported for the benefit of handicapped persons
  68. 48Article 48
  69. 49Article 49
  70. 50Article 50
  71. Chapter 4: Goods imported for the benefit of disaster victims
  72. 51Article 51
  73. 52Article 52
  74. 53Article 53
  75. 54Article 54
  76. 55Article 55
  77. 56Article 56
  78. 57Article 57
  79. Title IX: IMPORTATION IN THE CONTEXT OF CERTAIN ASPECTS OF INTERNATIONAL RELATIONS
  80. Chapter 1: Honorary decorations or awards
  81. 58Article 58
  82. Chapter 2: Presents received in the context of international relations
  83. 59Article 59
  84. 60Article 60
  85. 61Article 61
  86. Chapter 3: Goods to be used by monarchs or heads of State
  87. 62Article 62
  88. Title X: IMPORTATION OF GOODS FOR THE PROMOTION OF TRADE
  89. Chapter 1: Samples of negligible value
  90. 63Article 63
  91. Chapter 2: Printed matter and advertising material
  92. 64Article 64
  93. 65Article 65
  94. 66Article 66
  95. Chapter 3: Goods used or consumed at a trade fair or similar event
  96. 67Article 67
  97. 68Article 68
  98. 69Article 69
  99. 70Article 70
  100. 71Article 71
  101. Title XI: GOODS IMPORTED FOR EXAMINATION, ANALYSIS OR TEST PURPOSES
  102. 72Article 72
  103. 73Article 73
  104. 74Article 74
  105. 75Article 75
  106. 76Article 76
  107. 77Article 77
  108. 78Article 78
  109. Title XII: MISCELLANEOUS IMPORTS
  110. Chapter 1: Consignments sent to organisations protecting copyrights or industrial and commercial patent rights
  111. 79Article 79
  112. Chapter 2: Tourist information literature
  113. 80Article 80
  114. Chapter 3: Miscellaneous documents and articles
  115. 81Article 81
  116. Chapter 4: Ancillary materials for the stowage and protection of goods during their transport
  117. 82Article 82
  118. Chapter 5: Litter, fodder and feedingstuffs for animals during their transport
  119. 83Article 83
  120. Chapter 6: Fuels and lubricants present in land motor vehicles and special containers
  121. 84Article 84
  122. 85Article 85
  123. 86Article 86
  124. 87Article 87
  125. 88Article 88
  126. Chapter 7: Goods for the construction, upkeep or ornamentation of memorials to, or cemeteries for, war victims
  127. 89Article 89
  128. Chapter 8: Coffins, funerary urns and ornamental funerary articles
  129. 90Article 90
  130. Title XIII: GENERAL AND FINAL PROVISIONS
  131. 91Article 91
  132. 92Article 92
  133. 93Article 93
  134. 94Article 94
  135. 95Article 95
  136. 96Article 96
  137. 97Article 97
  138. 98Article 98
  139. Signature
  140. Annex IAnnex I
  141. Annex II
  142. APart A
  143. BPart B
  144. Annex IIIAnnex III