End of Duty Free

John Downes's picture

Duty-free sales come to an end on 1 July 1999. From that date, sales on board ships and aircraft on journeys within the EU will be subject to the excise duty at the rate applicable in the country where the goods were loaded on to the vessel or aircraft. VAT will apply at the rate of the Member State of departure. These rules apply to intra-EU journeys, notwithstanding the fact that during the journey the vessel crosses into international airspace or waters. [IP/98/858]

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