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Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 1 April 2010 - onwards
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Article 28

Repealed from 1 April 2010

The following provisions shall apply for the period ending on 30 June 1999:

1. Member States may exempt products supplied by tax-free shops which are carried away in the personal luggage of travellers taking an intra-Community flight or sea-crossing to another Member State.

For the purposes of this provision:

(a) 'tax-free shop' shall mean any establishment situated within an airport or port which fulfils the conditions laid down by the competent public authorities, pursuant in particular to paragraph 3 of this Article;

(b) 'traveller to another Member State' shall mean any passenger holding a transport document, for air or sea travel, stating that the immediate destination is an airport or port situated in another Member State;

(c) 'intra-Community flight or sea-crossing' shall mean any transport, by air or sea, commencing within a Member State, where the actual place of arrival is situated within another Member State.

Products supplied on board an aircraft or ship during the int

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