council direct june harmon provis laid law regul administr action relat rule govern turnov tax excis duti applic intern travel eec council european commun regard treati establish european econom commun articl thereof regard council direct harmon provis laid law regul administr action relat exempt turnov tax excis duti import intern travel regard propos commiss regard opinion european parliament regard opinion econom social committe resolut council repres govern member state march achiev stage econom monetari union commun gradual widen tax exempt grant individu cross intra commun frontier make passeng travel member state easier mean increas exempt turnov tax excis duti provid council direct end order reduc control declar made travel cross intra commun frontier henceforth simplifi quantiti good possess exce duti free entitl person resid intra commun frontier crew mean transport intern travel henceforth made elig exempt view technic problem arisen applic articl abovement direct problem relat remiss tax retail trade stage dealt regard progress establish econom area characterist similar domest market embrac commun member state abolish respect intra commun trade system forc involv remiss tax export imposit tax import remiss turnov tax excis duti retail trade stage complet abolit remiss tax achiev gradual step common rule applic person resid commun laid relat standard case remiss tax retail trade stage adopt direct articl articl council direct amend oj oj paragraph word quot hundr twenti unit account quot substitut quot seventi unit account quot paragraph word quot thirti unit account quot substitut quot twenti unit account quot paragraph word quot hundr twenti unit account quot substitut quot seventi unit account quot articl substitut articl council direct quot prejudic nation provis applic travel resid europ member state set quantit limit exempt turnov tax excis duti good list gt pic file quot quot gt articl paragraph substitut articl council direct paragraph articl renumb paragraph quot member state reduc quantiti good admit duti free tenth valu quantiti provid articl column ii good import member state person resid frontier zone import member state neighbour member state frontier zone worker crew mean transport intern travel duti free entitl respect good list gt pic file quot quot gt member state set lower limit quantiti exempt good import countri person resid frontier zone frontier zone worker crew mean transport travel countri commun member state set lower limit quantiti exempt good import member state member arm forc member state includ civilian personnel spous depend children station member state restrict paragraph appli person refer produc evid show frontier zone return frontier zone neighbour member state countri restrict appli frontier zone worker crew mean transport intern travel import good travel work purpos paragraph quot frontier zone quot mean zone crow fli extend kilometr frontier member state member state includ frontier zone local administr district part territori li zone quot frontier zone worker quot mean person normal activ requir side frontier work dai quot articl articl council direct amend text articl paragraph thereof paragraph ad quot prejudic rule relat sale made airport shop custom control board aircraft member state sale retail trade stage author case condit provid paragraph remiss turnov tax good carri person luggag travel leav member state remiss grant respect excis duti travel domicil habitu resid situat commun member state set limit lai condit applic respect tax remiss travel domicil habitu resid place work situat member state remiss tax respect item individu inclus tax exce amount articl member state increas amount exclud resid benefit tax remiss remiss tax subject case refer subparagraph paragraph product copi invoic document lieu thereof endors custom export member state certifi export good case refer subparagraph paragraph product copi invoic document lieu thereof endors custom member state final import take place author member state compet matter turnov tax purpos articl quot domicil habitu resid quot mean place enter passport ident card fail ident document export member state recogn valid quot item quot mean thing group thing constitut quot articl articl insert articl council direct quot articl member state framework intra commun travel step enabl travel confirm tacitli simpl oral declar compli author limit condit duti free entitl quot articl member state put oper measur requir compli articl direct juli articl direct januari member state inform commiss measur adopt implement direct commiss commun inform member state articl direct address member state luxembourg june council presid dupong