council direct decemb exempt tax import small consign good commerci charact countri eec council european commun regard treati establish european econom commun articl thereof regard propos commiss regard opinion european parliament regard opinion econom social committe council direct eec decemb tax relief allow import good small consign commerci charact commun amend direct eec laid limit condit consign exempt ad tax tax consumpt commun rule likewis laid exempt turnov tax excis duti import small consign similar natur countri end limit exempt appli practic reason laid arrang exempt custom duti council regul eec final appear set special limit product high level taxat present subject member state adopt direct articl good small consign commerci charact countri privat person privat person member state exempt import turnov tax excis duti purpos paragraph quot small consign commerci charact quot mean consign occasion natur good intend person famili consigne natur quantiti import commerci purpos good total exceed eua sender consigne payment kind articl articl appli good list subject quantit limit tobacco product cigarett cigarillo cigar maximum weight gram cigar gram smoke tobacco alcohol beverag distil beverag spirit alcohol strength exceed standard bottl exceed litr distil beverag spirit aperitif wine alcohol base alcohol strength exceed sparkl wine liqueur wine standard bottl exceed litr wine litr perfum gram toilet water litr ounc oj oj oj opinion deliv octob publish offici journal oj page offici journal page offici journal coffe gram coffe extract essenc gram tea gram tea extract essenc gram member state reduc quantiti product refer paragraph elig exempt turnov tax excis duti abolish exempt product altogeth circumst tax exempt grant small consign member countri exce applic small consign commun articl good list articl contain small consign commerci charact quantiti exceed laid articl exclud entireti exempt articl purpos direct quot european unit account quot eua defin financi regul decemb eua equival nation currenc appli implement direct fix year rate applic obtain work dai octob effect januari year member state round amount nation currenc result convers amount european unit account provid articl provid round exce eua member state maintain amount exempt forc time annual adjust provid paragraph prior round provid paragraph convers amount exempt express eua result chang exempt express nation currenc 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 oj