Article 147 › 1

Where the supply of goods referred to in point (b) of Article 146(1) relates to goods to be carried in the personal luggage of travellers, the exemption shall apply only if the following conditions are met: (a) the traveller is not established within the Community; (b) the goods are transported out of the Community before the end of the third month following that in which the supply takes place; (c) the total value of the supply, including VAT, is more than EUR 175 or the equivalent in national currency, fixed annually by applying the conversion rate obtaining on the first working day of October with effect from 1 January of the following year.

COUNCIL IMPLEMENTING REGULATION (EU) No 282/2011 of 15 March 2011… (EU) — sign in to see which provisions, and what they say.

← 147 · All articles · 2 →

Source: EUR-Lex CELLAR · retrieved 2026-08-05