Article 38 - Exemptions on Import

The following shall be exempt from Tax:

1. Import of Goods if the supply of these Goods in the final destination country is exempted from Tax or subject to Tax at zero-rate.

2. Importation of the following Goods that are exempted from customs duty under the Common Customs Law:

a) diplomatic exemptions;

b) military exemptions;

c) Imports of used personal luggage and household appliances which are brought by citizens residing abroad and foreigners who are coming to reside in the country for the first time.

d) Imports of requisites for non-profit charity organizations if these are exempted from Tax under Article 30;

e) Imports of returned Goods.

3. Personal luggage and gifts accompanied by travelers as specified by each Member State.

4.    Requisites for people with special needs as specified by each Member State.