council direct harmonis provis laid law regul administr action relat exempt turnov tax excis duti import intern travel eec council european commun regard treati establish european econom commun articl thereof regard propos commiss notwithstand achiev custom union involv abolit custom duti major charg equival effect trade member state harmonis indirect tax reach advanc stage retain imposit tax import remiss tax export trade desir harmonis popul member state strongli consciou realiti common market end measur adopt greater liberalis system tax import travel member state measur emphasis repeatedli member assembl reduct kind respect travel constitut step direct reciproc open market member state creation condit similar domest market reduct limit commerci import good travel gener rule good obtain countri countri exit tax countri entri forgo prescrib limit charg turnov tax excis duti import avoid doubl taxat lead absenc taxat commun system tax reduct import prove respect travel countri commun adopt direct articl exempt turnov tax excis duti import appli travel countri commun good travel person luggag import commerci charact total good exce unit account person member state reduc exempt unit account travel fifteen year total person item exce unit account amount fix pursuant paragraph case exempt amount grant item import separ grant exempt understood individu item split articl exempt turnov tax excis duti import appli travel member state good travel person luggag fulfil condit laid articl treati import commerci charact total good exce unit account person exempt grant travel includ transit territori member state member state reduc exempt unit account travel fifteen year total person item exce unit account amount fix pursuant paragraph case exempt amount grant item import separ grant exempt understood individu item split articl purpos direct person effect import temporarili import temporari export consider determin exempt refer articl import regard commerci charact place occasion consist exclus good person famili travel good intend present natur quantiti good import commerci reason articl prejudic nation provis applic travel resid europ member state set quantit limit exempt turnov tax excis duti good list tobacco product cigarett cigarillo cigar maximum weight gramm cigar gramm smoke tobacco alcohol beverag distil beverag spirit alcohol strength exceed standard bottl litr distil beverag spirit aperitif wine alcohol base alcohol strength exceed sparkl wine fortifi wine total litr wine total litr perfum gramm toilet water litr coffe gramm coffe extract essenc gramm tea gramm tea extract essenc gramm exempt good mention paragraph grant travel fifteen year quantit limit set paragraph take account restrict paragraph good list paragraph consider determin exempt refer articl articl member state set lower limit quantiti exempt good import frontier zone travel crew mean transport intern travel member arm forc member state includ civilian personnel spous depend children station member state member state exclud exempt good fall head no common custom tariff member state reduc quantiti good refer articl travel come countri enter member state articl member state measur avoid remiss tax grant deliveri travel domicil habitu resid place work situat member state benefit arrang provid direct articl member state round amount nation currenc result convers amount unit account state articl articl member state bring forc januari measur compli direct member state inform commiss measur adopt implement direct commiss commun inform member state articl direct address member state brussel council presid thorn