4Article 22 of Council Directive 83/181/EEC 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 (OJ 1983 L 105, p. 38), as amended by Council Directive 88/331/EEC of 13 June 1988 (OJ 1988 L 151, p. 79) (‘Directive 83/181’), stated:‘Goods of a total value not exceeding [EUR 10] shall be exempt on admission. Member States may grant exemption for imported goods of a total value of more than [EUR 10] but not exceeding [EUR 22].However, Member States may exclude goods which have been imported on mail order from the exemption provided for in the first sentence of the first subparagraph.’
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