fourth council direct decemb amend direct eec harmon 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 regard opinion european parliament regard opinion econom social committe articl council direct eec harmon provis laid law regul administr action relat exempt turnov tax excis duti import intern travel amend direct eec exempt good contain person luggag travel come countri import commerci charact total good elig exempt exce unit account person articl direct eec member state reduc exempt unit account travel year ag introduct european unit account legal act adopt institut european commun field tax exempt effect reduc amount express nation currenc present elig exempt account measur benefit travel recommend special intern organ contain annex intern convent simplif harmon custom procedur sponsor custom cooper council fold object achiev fix amount provid articl direct eec european unit account provid articl direct european unit account term quot person luggag quot defin adopt direct articl direct eec amend articl amend paragraph replac quot good contain person luggag travel come countri exempt turnov tax excis duti levi import import good commerci charact total good exce european unit account person quot paragraph quot unit account quot replac quot european unit account quot paragraph quot unit account quot replac quot european unit account quot paragraph ad articl quot quot person luggag quot luggag travel posit submit custom author arriv luggag submit author subject proof luggag regist accompani luggag time departur compani respons convei oj oj opinion deliv octob publish offici journal oj page offici journal definit quot person luggag quot cover portabl contain fuel mean motor transport quantiti fuel exceed litr admit duti free contain prejudic nation provis govern possess transport fuel quot articl member state bring forc measur compli direct januari member state inform commiss provis adopt implement direct commiss inform member state thereof articl direct address member state brussel decemb council presid genscher