WHEREAS, PURSUANT TO ARTICLE 14 (1) (D) OF COUNCIL DIRECTIVE 77/388/EEC OF 17 MAY 1977 ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES - COMMON SYSTEM OF VALUE ADDED TAX: UNIFORM BASIS OF ASSESSMENT, MEMBER STATES SHALL, WITHOUT PREJUDICE TO OTHER COMMUNITY PROVISIONS AND UNDER CONDITIONS WHICH THEY SHALL LAY DOWN FOR THE PURPOSE INTER ALIA OF PREVENTING ANY POSSIBLE EVASION, AVOIDANCE OR ABUSE, EXEMPT FINAL IMPORTATION OF GOODS QUALIFYING FOR EXEMPTION FROM CUSTOMS DUTIES OTHER THAN AS PROVIDED FOR IN THE COMMON CUSTOMS TARIFF OR WHICH WOULD QUALIFY THEREFORE IF THEY WERE IMPORTED FROM A THIRD COUNTRY;
ker na podlagi člena 14(1)(d) Direktive Sveta 77/388/EGS z dne 17. maja 1977 o usklajevanju zakonodaje držav članic o prometnih davkih - Skupni sistem davka na dodano vrednost: enotna osnova za odmero, države članice, brez poseganja v druge določbe Skupnosti in pod pogoji, ki jih predpišejo za, med drugim, namen preprečevanja možnega izogibanja ali zlorabe, oprostijo končni uvoz blaga, ki izpolnjuje pogoje za oprostitev carin, ki ni predvidena v skupni carinski tarifi, ali ki bi izpolnjevalo pogoje, če bi se uvažalo iz tretje države;