Article 84

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

Member States may limit the amount of fuel exempt on admission in the case of: commercial motor vehicles engaged in international transport from third countries to their frontier zone, to a maximum depth of 25 km as the crow flies, from another Member State to their frontier zone, to a maximum depth of 15 km as the crow flies, where such transport consists of journeys made by persons residing in that zone; private motor vehicles belonging to persons residing in the frontier zone, to a maximum depth of 15 km as the crow flies, contiguous with a third country.

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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.