Article 5

Council Directive 83/181/EEC of 28 March 1983 determining the scope of Article 14 (1) (d) of Directive 77/388/EEC as regards exemption from value added tax on the final importation of certain goods · European Union

Exemption shall not be granted in respect of: alcoholic products; tobacco or tobacco products; commercial means of transport; articles for use in the exercise of a trade or profession, other than portable instruments of the applied or liberal arts. Vehicles intended for mixed use for commercial or professional purposes may also be excluded from exemption.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.