42In the light of those factors, and in the absence of any reference to the law of the Member States or of a relevant definition in the VAT Directive, the words ‘goods to be carried in the personal luggage of travellers’, within the meaning of Article 147(1) of that directive, must be interpreted in accordance with their usual meaning in everyday language, while taking into account the context in which they occur and the purposes of the rules of which they are part.
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