Tax-free sales: vendor control systems applied by the Member States

The Committee has adopted the report by Mr Riccardo GAROSCI (UFE, I) on the Commission study of the functioning of the "vendor control system" for Duty Free Sales. The Commission noted that there were several shortcomings in the workings of the system, but concluded that, given the short time until DFS are abolished for intra-EU travel, that it was not necessary to take any action to remedy them. In its report, the EMAC underlines that it shares the objectives of the Commission as regards the implementation of an effective Single Market, and thus agrees that so-called "tax islands" can not be allowed to continue to exist, save on a temporary basis. However, the Committee does feel that it is worthwhile to remedy some of the biggest shortcomings of the vendor control system, notably as regards sales onboard air planes where purchases are rarely recorded. The Committee therefore recommends that airlines start recording the Duty Free purchases on the part of the ticket retained by the passenger. In general, the Committee recommends that all tickets/boarding passes are marked with a symbol representing the goods bought, and not only with a generic stamp.�