No L 105/38 Official Journal of the European Communities 23.4. 83 II (Acts whose publication is not obligatory) COUNCIL COUNCIL DIRECTIVE of 28 March 1983 determining the scope of Article 14 (1) (d) of Directive 77/388/EEC as regards exemption from value added tax on the final importation of certain goods (83/181/EEC) THE COUNCIL OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, and in particular Articles 99 and 100 thereof, Having regard to the proposal from the Commission (?), Having regard to the opinion of the European Parliament (2), | Having regard to the opinion of the Economic and Social Committee (3), ' 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; (1) OJ No C 171, 11. 7. 1980, p. 8. () OJ No C 50, 9. 3. 1981, p. 106. (3) OJ No C 300, 18. 11. 1980, p. 11. (4) O] No L 145, 13. 6. 1977, p. 1. Whereas, in accordance with Article 14 (2) of the abovementioned Directive, the Commission is required to submit to the Council proposals designed to lay down Community tax rules clarifying the scope of the exemptions referred to in paragraph 1 of the said Article and detailed rules for their implementation; Whereas, while it is deemed desirable to achieve the greatest possible degree of uniformity between the system for customs duties and that for value added tax, account should be taken, nevertheless, in applying the latter system, of the differences as regards objective and structure between customs duties and value added tax; Whereas arrangements for value added tax should be introduced that differ according to whether goods are imported from third countries or from other Member States and to the extent necessary to comply with the objectives of tax harmonization; whereas the exemptions on importation can be granted only on condition that they are not liable to affect the conditions of competition on the home market; Whereas certain reliefs at present applied in the Member States stem from conventions with third countries or with other Member States which, given their purpose, concern only the signatory Member ~ States; whereas it is not expedient to define at Community level conditions for granting such reliefs;