Council Directive 2006/79/EC of 5 October 2006 on the exemption from taxes of imports of small consignments of goods of a non-commercial character from third countries (codified version)

Transposition by country

1. BE Belgium 1 national measures · 1992

   • 31.12.1992 · Moniteur Belge

     Arrêté royal n° 7, du 29 décembre 1992, relatif aux importations de biens pour l'application de la taxe sur la valeur ajoutée.

2. AT Austria deadline passed, no measure notified in EUR-Lex
3. BG Bulgaria 3 national measures · 2006

   • 22.12.2006 · Държавен вестник

     Закон за митниците

   • 22.08.2006 · Държавен вестник

     Правилник за прилагане на Закона за митниците

   • 04.08.2006 · Държавен вестник

     Закон за данък върху добавената стойност

4. HR Croatia 4 national measures · 2014

   • 03.12.2014 · 2682 · Narodne Novine

     Zakon o izmjenama i dopunama Zakona o porezu na dodanu vrijednost

   • 11.12.2013 · 3138 · Narodne Novine

     Zakon o izmjenama i dopunama Zakona o porezu na dodanu vrijednost

   • 28.06.2013 · 1451 · Narodne Novine

     Zakon o porezu na dodanu vrijednost

   • 28.06.2013 · 1635 · Narodne Novine

     Pravilnik o oslobođenju od poreza na dodanu vrijednost i trošarine za robu uvezenu u osobnoj prtljazi osoba koje putuju iz trećih država te za robu uvezenu kao mala pošiljka nekomercijalnog značaja

5. CY Cyprus 1 national measures · 2004

   • 30.04.2004 · Κ.Δ.Π.378/2004 · Cyprus Gazette

     Οι Περί Φόρων Κατανάλωσης (Φορολογικές Απαλλαγές που Χορηγούνται κατά την Εισαγωγή Εμπορευμάτων υπό Μορφή Μικροδεμάτων μη Εμπορικού Χαρακτήρα Προελεύσεως Τρίτων Χωρών) Κανονισμοί του 2004

6. CZ Czechia deadline passed, no measure notified in EUR-Lex
7. DK Denmark deadline passed, no measure notified in EUR-Lex
8. EE Estonia deadline passed, no measure notified in EUR-Lex
9. FI Finland deadline passed, no measure notified in EUR-Lex
10. FR France deadline passed, no measure notified in EUR-Lex
11. DE Germany deadline passed, no measure notified in EUR-Lex
12. EL Greece deadline passed, no measure notified in EUR-Lex
13. HU Hungary deadline passed, no measure notified in EUR-Lex
14. IE Ireland 1 national measures · 2007

    • 31.07.2007 · No. 549 of 2007 · Iris Oifigiúl

      European Communities (Tax Exemption for certain non-commercial imports from Third Countries) Regulations 2007

15. IT Italy 1 national measures · 2008

    • 10.12.2008 · 192 · Gazzetta Ufficiale della Repubblica Italiana

      Regolamento per il recepimento della direttiva 2006/79/CE del Consiglio, del 5 ottobre 2006, relativa alle franchigie fiscali applicabili all'importazione di merci oggetto di piccole spedizioni a carattere non commerciale provenienti da Paesi terzi.

16. LV Latvia deadline passed, no measure notified in EUR-Lex
17. LT Lithuania 3 national measures · 2007

    • 01.12.2007 · X-1322/2007 · Valstybės žinios

      Lietuvos Respublikos pridėtinės vertės mokesčio įstatymo 2, 3, 28, 31, 32, 40, 62, 80 straipsnių ir 2 priedo pakeitimo ir papildymo ĮSTATYMAS Nr. X-1322

    • 19.02.2004 · IX-1987/2004 · Valstybės žinios

      Lietuvos Respublikos akcizų įstatymo pakeitimo ĮSTATYMAS Nr. IX-1987

    • 31.01.2004 · IX-1960/2004 · Valstybės žinios

      Lietuvos Respublikos pridėtinės vertės mokesčio įstatymo pakeitimo ir papildymo ĮSTATYMAS Nr. IX-1960

18. LU Luxembourg deadline passed, no measure notified in EUR-Lex
19. MT Malta deadline passed, no measure notified in EUR-Lex
20. NL Netherlands 1 national measures · 2007

    • 29.08.2007 · DV2007-599M · Staatscourant (Journal Officiel néerlandais)

      Implementatie richtlijn nr. 2006/79/EG

21. PL Poland deadline passed, no measure notified in EUR-Lex
22. PT Portugal deadline passed, no measure notified in EUR-Lex
23. RO Romania 1 national measures · 2006

    • 28.12.2006 · 2220 · Monitorul Oficial al României

      Ordin al ministrului finanţelor publice pentru aprobarea Normelor privind scutirea de la plata taxei pe valoarea adăugată şi a accizelor pentru importurile definitive ale anumitor bunuri prevăzută la articolul 142, alin. (1) lit.d) şi art.199 alin. (3) din Legea nr.571/2003 privind Codul Fiscal

24. SK Slovakia deadline passed, no measure notified in EUR-Lex
25. SI Slovenia 2 national measures · 2006

    • 30.12.2006 · 2006-01-6166 · Uradni list RS

      Pravilnik o pogojih in načinu uveljavljanja oprostitev po 51. členu Zakona o davku na dodano vrednost

    • 27.01.2004 · 2004-21-0006 · Uradni list RS

      Popravek predpisa 2003-01-5387

26. ES Spain deadline passed, no measure notified in EUR-Lex
27. SE Sweden 1 national measures · 2008

    • 25.04.2008 · 2007:1378 · Svensk författningssamling (SFS)

      SFS 2007:1378, Lag om ändring i lagen (1994:1551) om frihet från skatt vid import, m.m.