Therefore, the Commission proposes to tighten the conditions under which the importer can benefit from the exemption: at the time of importation, he shall clearly indicate to the Member State of import his VAT identification number, the VAT identification number of his customer and he shall prove that the imported goods will be transported to another Member State.

Inadequate implementation of this exemption in national law has lead to difficulty in following-up the physical movement of the imported goods.

Imported goods eligible for exemption from turnover tax and excise duty are those:

Imported goods eligible for exemption from turnover tax and excise duty are those:

The Commission considers the application of an immediate payment to be a breach of Article 1 of Directive 83/182/EEC which exempts "temporary" (i.e. for a period, continuous or otherwise, of not more than six months in any twelve months) imports from another Member State of motor-driven road vehicles from turnover tax, excise duties and any other consumption tax provided that the individual importing such goods has his normal resid ...[+++]ence in a Member State other than the Member State of temporary importation.

III) Foodstuff --------- A) Tariffs * level: high tariffs specially on cheese, processed pork, beef, confectionery, bottled wine, brandy and whisky, corn starch and potato starch; * calculation of duties: discriminatory calculation of custom value for coffee filters. B) Plant health measures * import ban on EC fruits (citrus, apples and pears) and vegetables (Med fly); * zero tolerance of insects on cut flowers and live plants; * non-acceptance of on-board cold treatment procedures for fruit; * pre-inspection of cut flower shipments; * standards relating to fumigation of tomatoes, apples and pears. C) Veterinary measures prohibition of imports of chilled or frozen pork from the EC except Ireland, Northern Ireland and Denmark. D) Health ...[+++] measures * radioactivity checks on imported EC foodstuffs; * ban on dairy product additives (nisin); * zero tolerance for residues in livestock products; * processed meat: approval of processors and veterinary certification system; * additive rules for baked goods; * prior registration: tomato juice and sauces, fruit juices. - 9 - E) Prohibitions regarding processed meats * import ban on Parma ham; * coliforms; * zero tolerance on bacterial activity for dried ham and sausages; * outdated heat treatment rules for meat. F) Trade-related measures * quotas for certain fish products; subdivision of quotas; * quotas for milk, cream, starch and inulin; * tendering procedures for imports of skimmed milk powder and butter; * fraudulent imports of pork from Taiwan; * low quotas for cheese; * processed meat, fruit juices: monopoly of distribution; import licences subject to local lobby. G) Administrative pressures near-compulsory recommendations for butter mixtures. H) Taxation * liquor tax differentials; * unfair taxation of imitation whiskies; * commodity tax on fruit juices. I) Labelling "date of manufacture" or "date of importation" markings. J) Definition/classification * restrictive definition of fondue cheese; * tar ...