Other information: VAT & excise rules after duty-free

Other information:
VAT & excise rules after duty-free. The Commission has clarified how VAT and excise duty rules should be applied to sales to intra-EU travellers from 1.7.99. Excise duty will be applied for goods purchased on ships and aircraft at the rate applied by the country in which the goods are loaded. As for VAT the rules provide for taxation to be applied at the rate of the Member State of departure.
Source: Press Release (European Commission), IP/98/858 (2.10.98)