Article 86 Directive 2006/112/EC
Importation of goods
Title VII · Taxable amount › Chapter 4 · Importation of goods
Open in the compendium7 cases ↓
Text of Article 86
1.The taxable amount shall include the following factors, in so far as they are not already included:
(a)taxes, duties, levies and other charges due outside the Member State of importation, and those due by reason of importation, excluding the VAT to be levied;
(b)incidental expenses, such as commission, packing, transport and insurance costs, incurred up to the first place of destination within the territory of the Member State of importation as well as those resulting from transport to another place of destination within the Community, if that other place is known when the chargeable event occurs.
2.For the purposes of point (b) of paragraph 1, ‘first place of destination’ shall mean the place mentioned on the consignment note or on any other document under which the goods are imported into the Member State of importation. If no such mention is made, the first place of destination shall be deemed to be the place of the first transfer of cargo in the Member State of importation.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 86: 7 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 86 of Directive 2006/112/EC, most recent first.
- C-405/24 L (Petits envois non commerciaux) Judgment · 8 May 2025 · Poland · cites Article 86(1)
- C-125/24 Palmstråle Opinion · 6 March 2025
- C-461/21 Cartrans Preda Judgment · 7 September 2023 · Romania · cites Article 86(1)(a), (1)(b), (2)
- C-213/19 Commission v United Kingdom (Action to counter undervaluation fraud) Judgment · 8 March 2022 · United Kingdom · cites Article 86(1)
- C-566/17 Związek Gmin Zagłębia Miedziowego Judgment · 8 May 2019 · Poland
- C-273/16 Federal Express Europe Judgment · 4 October 2017 · Italy · cites Article 86(1)(b)
- C-228/09 Commission v Poland Judgment · 20 May 2010 · Poland
VAT Committee guidelines on Article 86: 5
Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.
- Meeting 093 · 1 July 2011 · document 5.6 Article 86 – Directives 2006/79/EC and 2009/132/EC – exempt importation of small consignments – incidental expenses – scope of exemption
- Meeting 046 · 16 October 1995 · document II.1. Article 11(B)(3)(b)* – taxable amount – scope of exemption – transport services connected with importation of movable property – personal effects brought when changing residence
- Meeting 011 · 1981-03-10-11 · document II.f) i) Article 11(B)(3)(b)* – taxable amount – possible exclusion – only up to first place of destination – international agreements – international road transport – possible derogation
- Meeting 011 · 1981-03-10-11 · document II.f) ii) Article 11(B)(3)(b)* – taxable amount – importation – first place of destination
- Meeting 011 · 1981-03-10-11 · document II.f) ii) Article 11(B)(3)(b)* – taxable amount – importation – first place of destination