ker se je Svet takrat, ko je sprejel Direktivo 83/183/EGS fn, zavezal, da bo na predlog Komisije soglasno sprejel določbe, ki dovoljujejo znatno ublažitev ali celo odpravo formalnosti, ki se nanašajo na odobritev davčnih oprostitev, ki veljajo za končni uvoz osebne lastnine posameznikov iz države članice;
Whereas, when it adopted Directive 83/183/EEC (4), the Council undertook to adopt unanimously, on a proposal from the Commission, provisions permitting a substantial relaxation and even the removal of the formalities relating to the grant of tax exemptions applicable to permanent imports from a Member State of the personal property of individuals;