Council Directive 2007/74/EC of 20 December 2007 on the exemption from value added tax and excise duty of goods imported by persons travelling from third countries (c. 74)

CHAPTER IV GENERAL AND FINAL PROVISIONS

Article 20

This Directive shall enter into force on the day of its publication in the Official Journal of the European Union.

It shall apply with effect from 1 December 2008.

However, Article 17 shall apply with effect from 1 January 2008.