(5)

Article 94 is amended as follows: paragraph 2 is replaced by the following: ‘2. The rate applicable to the importation of goods shall be that applied to the supply of like goods within the territory of the Member State.’; the following paragraph is added: ‘3. By way of derogation from paragraph 2 of this Article, Member States applying a standard rate to the supply of works of art, collectors’ items and antiques listed in Annex IX, Parts A, B and C, may apply a reduced rate as provided for in Article 98(1), first subparagraph, to the importation of those goods within the territory of the Member State.’;

← art_1__point_4__text_2 · All articles · art_1__point_5__text_1 →

Source: EUR-Lex (Cellar) · retrieved 2026-10-13 · Text as adopted (Official Journal); later amendments are not incorporated in this text.