EU legislation concerning allowances for travellers is covered by article 45 of Regulation 918/83, as far as customs duties are concerned, and by Directive 2007/74/EC, as far as VAT and excise duties are concerned.
Reisijate maksuvabastust käsitlevatest ELi õigusaktidest hõlmab tollimaksuga seotud küsimusi määruse nr 918/83 artikkel 45 ning käibe- ja aktsiisimaksuga seonduvat direktiiv 2007/74/EÜ.