Article 63

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

The exemption referred to in Article 62 shall be limited to printed advertisements which fulfil the following conditions: printed matter must clearly display the name of the undertaking which produces, sells or hires out the goods, or which offers the services to which it refers; each consignment must contain no more than one document or a single copy of each document if it is made up of several documents. Consignments comprising several copies of the same document may nevertheless be granted exemption provided their total gross weight does not exceed one kilogram; printed matter may not be the subject of grouped consignments from the same consignor to the same consignee.

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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.