© 2025 by Michael Firth KC, Gray's Inn Tax Chambers
Contact: michael.firth@taxbar.com
S3. Import reliefs
Small consignments of a non-commercial character​
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- Purpose: consignments of an emotional character that have likely already been taxed
"[38] As regards, in the third place, the purpose of the exemption from VAT provided for in Article 143(1)(b) of Directive 2006/112 and Article 1 of Directive 2006/79, it is apparent from the explanatory memorandum to the proposal referred to in paragraph 34 above that the objective of Directive 78/1035, which was repealed and replaced by Directive 2006/79, was to relax the arrangements applicable to small consignments of a non-commercial character from third countries between private parties, since those consignments are essentially of an emotional character, have only a low value and have, in principle, already been subject to a tax in the country of dispatch. From that perspective, there is no difference between goods in consignments of a non-commercial character sent from third countries by private persons to other private persons, depending on the Member State of residence of the consignee of the consignment." (L C-405/24)
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- Consignee can be resident in a Member State other than Member State of importation
"[39] It thus follows not only from a literal interpretation but also from a contextual and teleological interpretation of Article 143(1)(b) of Directive 2006/112 and Article 1 of Directive 2006/79 that the exemption from VAT provided for in those provisions applies irrespective of whether the consignee of the consignment resides in the Member State of importation or in another Member State." (L C-405/24)
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