MT
Regulations, 2004
Table of Provisions (7)
Statutory Text (7 Articles)
L.N. 344 of 2004
IMPORT DUTIES ACT
(Cap. 337)
Import Duties Act (Substitution of Second Schedule)
Regulations, 2004
IN exercise of the powers conferred by article 35 of
the Import Duties Act, hereinafter referred to as "the principal
Act", the Prime Minister and Minister of Finance has made
the following regulations:—
(a)
These regulations may be cited as the
Import Duties Act (Substitution of Second Schedule)
Regulations, 2004 and shall be deemed to have come into
force on the 1 st May, 2004.
(b)
These Regulations are based on Council
Regulation No 918/83 of 28 th March, 1983 setting up a
Community system of reliefs from customs duty
(Regulation 2)
“SECOND SCHEDULE
(Article 5)
PART A
System of reliefs from customs duty
Article 1
1. This Schedule sets out those cases in which, owing to special circumstances, relief
from import or export duties shall be granted respectively when goods are put into free
circulation or are exported from the customs territory of the Community.
2. For the purposes of this Schedule
(a)
'import duties' means customs duties and charges having equivalent effect and also
agricultural levies and other import charges provided for under the common agricultural
policy or under specific arrangements applicable to certain goods resulting from the
processing of agricultural products;
(b)
‘Member States’ means the Member States of the Community as defined in Article 2 of the
principal Act;
( c)
‘Council’ or ‘Commission’ means the Council or the Commission of the European
Communities respectively;
(d)
'personal property' means any property intended for the personal use of the persons
concerned or for meeting their household needs.
The following, in particular, shall constitute 'personal property'
− household effects,
− cycles and motor cycles, private motor vehicles and their trailers, camping caravans,
pleasure craft and private aeroplanes.
Household provisions appropriate to normal family requirements, household pets and saddle
animals, as well as the portable instruments of the applied or liberal arts, required by the
person concerned for the pursuit of his trade or profession, shall also constitute 'personal
property'. Personal property must not be such as might indicate, by its nature or quantity, that
it is being imported for commercial reasons;
(e)
'household effects' means personal effects, household linen, furnishings and
equipment intended for the personal use of the persons concerned or for meeting their
household needs;
(f)
'alcoholic products' means products (beer, wine, aperitifs with a wine en alcohol
base, brandies, liquers or spirituous beverages, etc.) falling within heading Nos 2203 to
2208 of the Combined Nomenclature;
(g)
‘Regulation’ means a Regulation of the Council or the Commission of the European
Communities respectively.
For the Second Schedule in the principal Act
there shall be substituted Schedule A to these regulations.
Article 12
For the purpose of Article 53 (a) of Part A of this Schedule specific accessories means
those articles specially designed for use with a specific scientific instrument or
apparatus for the purpose of improving its performance and scope.
Article 13
In order to obtain admission free of import duties under Article 53 of Part A of this
Schedule, either of spare parts, components or specific accessories, or of tools, the
head of the establishment or organization to which the goods are consigned, or his
authorized representative, must submit an application to the competent authority of
the Member State in which the establishment or organization is situated.
This application must be accompanied by all data deemed necessary by the competent
authority for the purpose of determining whether the conditions laid down in Article
53 of Part A of this Schedule are fulfilled.
Article 14
The competent authority of the Member State in which is situated the establishment or
organization to which the goods are consigned shall take a direct decision in respect
of the application referred to in Article 13.
Article 15
The provisions of Article 8 shall apply to authorizations for admission free of import
duties issued under Article 53 of Part A of this Schedule.
TITLE Va
SPECIAL PROVISIONS RELATING TO THE ADMISSION FREE OF
IMPORT DUTIES OF MEDICAL INSTRUMENTS OR APPARATUS
UNDER ARTICLES 63a AND 63b OF PART A OF THIS SCHEDULE
Article I5a
1. In order to obtain admission free of import duties of instruments or apparatus
under Articles 63a and 63b of Part A of this Schedule, the head of the
establishment or organization to which the goods are consigned, or his authorized
representative, must submit an application to the competent authority of the Member
State in which the establishment or organization is situated.
2. The application referred to in paragraph 1 must contain the following
information relating to the instrument or apparatus in question
(a)
the precise trade description of the instrument or apparatus used by the
manufacturer, and its presumed classification in the combined nomenclature;
(b)
the name or business name and address of the manufacturer and, if available,
of the supplier;
(c)
the country of origin of the instrument or apparatus;
(d)
the place where the instrument or apparatus is to be used;
(e)
the use which the instrument or apparatus is to be put.
3. In the case of a gift, the application shall also include
(a)
the name of business name and address of the donor;
(b)
a declaration by the applicant to the effect that
i.
the donation of the instrument or apparatus in question does not
conceal any commercial intent on the part of the donor;
ii.
the donor is no way associated with the manufacturer of the instruments
or apparatus whose duty-free admission is requested.
Article 15c
The competent authority of the Member State in which is situated the establishment or
organization to which the goods are consigned shall take a direct decision on
applications in all cases.
Article 15d
The provisions of Articles 15a and 15c shall apply mutatis mutandis to spare parts,
components, specific accessories and tools to be used for the maintenance, checking,
calibration or repair of instruments of apparatus admitted duty-free pursuant to
Article 63a (2) (a) and (b) of Part A of this Schedule.
Article I5e
The provisions of Article 8 shall apply, mutatis mutandis.
TITLE VI
COMMUNICATION OF INFORMATION TO THE COMMISSION AND
THE MEMBER STATES
Article 16
1. Each Member State shall send the Commission a list of the instruments,
apparatus, spare parts, components, accessories and tools of which the price or the
value for customs purposes exceeds the equivalence of EUR 5 000, when
converted to Maltese currency at the time of importation, and in respect of which it
has authorized or refused admission free of import duties under Articles 7, 14 or 15c.
The list shall give the precise trade description of the goods referred to in the first
subparagraph and the eight-figure combined nomenclature code. It shall also include
the name of the manufacturer or manufacturers, the country or countries of origin
and the price or customs value of the goods concerned.
2. The lists referred to in paragraph 1 shall be sent during the first and third
quarters of each year and shall contain particulars of those goods whose admission
free of import duties has been authorized or refused during the preceding six months.
3. The Commission shall forward these lists to the other Member States.
(Article 17 omissis)
Article 18
In order to ensure the uniform application of Community provisions, the lists
referred to in Article 16 shall be examined periodically by the Committee on Duty
Free Arrangements.
TITLE VIa
SPECIFIC PROVISIONS RELATING TO THE ADMISSION FREE OF
IMPORT DUTIES OF EQUIPMENT UNDER ARTICLES 59a AND 59b OF
PART A OF THIS SCHEDULE
Article 18a
1. In order to obtain admission free of import duties of equipment under
Articles 59a and 59b of Part A of this Schedule, the head of the scientific research
establishment or organization based outside the Community or his authorized
representative shall submit an application to the competent authority of the Member
State in which the scientific research establishment or organization based in the
Community is situated.
2. The application referred to in paragraph 1 shall contain the following
information
(a)
a copy of the scientific cooperation agreement between research
establishments situated in the Community and in third countries;
(b)
the precise trade description of the equipment as well as the quantity and
value thereof and, where appropriate, its presumed classification in the
combined nomenclature;
(c)
the country of origin and of consignment of the equipment;
(d)
the place where the equipment is to be used;
(e)
the use for which the equipment is intended and the duration of its use.
Article 18b
1. Where the competent authority of a Member State in which the
establishment or organization based in the Community is situated receives an
application for the admission free of import duties of equipment as defined by
Article 59a of Part A of this Schedule, the application and related information shall
be sent to the Commission so that it can be examined within the Committee on Duty-
Free Arrangements before a decision is taken by the said competent authority.
For the purposes of this examination, additional information shall be sent to the
Commission on request.
2. The competent authority referred to in paragraph 1 shall inform the
Commission of the decision it has taken concerning admission free of import
duties.
Article 18c
The provisions of Article 8 shall apply mutatis mutandis.
PART E
Provisions for the implementation of Article 63c of Part A of this Schedule
Article 1
This Part lays down provisions for the implementation of Article 63c of Part A of this
Schedule.
Article 2
The relief referred to in Article 63c of Part A of this Schedule shall apply only to
consignments sent by the 'WHO Collaborating Centre for Chemical Reference
Substances' in Stockholm (Sweden) to consignees who are authorized by the
competent national authorities to receive them duty free.
Article 3
Relief from import duties for consignments referred to in Article 63c of this Schedule
shall be conditional on the display, on packages containing reference substances, of
−
firstly, the stamp of the WHO Collaborating Centre referred to in Article 2
above,
−
secondly, a label, a specimen of which is shown in the Annex to this Part, on
which the box corresponding to chemical reference substances has been clearly
marked with a tick.
Article 4
Relief shall extend to any special packaging which is essential to the transportation of
chemical reference substances and to any requisite accessories which the
consignments may contain.
ANNEX
”
Save as otherwise provided in this Schedule for the purpose of applying Chapter I,
the concept of third countries also includes those parts of Member States’ territories excluded
from the customs territory of the Community by virtue of Regulation (EEC) No 2151/84.
CHAPTER I
RELIEF FROM IMPORT DUTY
TITLE I
PERSONAL PROPERTY BELONGING TO NATURAL PERSONS
TRANSFERRING THEIR NORMAL PLACE OF RESIDENCE FROM A
THIRD COUNTRY TO THE COMMUNITY
Article 2
Subject to Articles 3 to 10, personal property imported by natural persons transferring their
normal place of residence from a third country to the customs territory of the Community
shall be admitted free of import duties.
Article 3
The relief shall be limited to personal property which
(a)
except in special cases justified by the circumstances, has been in the possession of
and, in the case of non-consumable goods, used by the person concerned at his former
normal place of residence for a minimum of six months before the date on which he ceases
to have his normal place of residence in the third country of departure;
(b)
is intended to be used for the same purpose at his new normal place of residence.
In addition, Member States may make relief conditional upon such property having borne,
either in the country of origin or in the country of departure, the customs and/or fiscal charges
to which it is normally liable.
Article 4
Relief may be granted only to persons whose normal place of residence has been outside the
customs territory of the Community for a continuous period of at least 12 months.
However, the competent authorities may grant exceptions to the rule in the first paragraph
provided that the intention of the person concerned was clearly to reside outside the customs
territory of the Community for a continuous period of at least 12 months.
Article 5
No relief shall be granted for
(a)
alcoholic products;
(b)
tobacco or tobacco products;
(c)
commercial means of transport;
(d)
articles for use in the exercise of a trade or profession, other than portable
instruments of the applied or liberal arts.
Article 6
Except in special cases, relief shall be granted only in respect of personal property entered
for free circulation within 12 months from the date of establishment, by the person
concerned, of his normal place of residence in the customs territory of the Community.
The personal property may be released for free circulation in several separate consignments
within the period referred to in the preceding paragraph.
Article 7
1. Until 12 months have elapsed from the date on which its entry for free circulation
was accepted, personal property which has been admitted duty-free may not be lent,
given as security, hired out or transferred, whether for a consideration or free of charge,
without prior notification to the competent authorities.
2. Any loan, giving as security, hiring out or transfer before the expiry of the period
referred to in paragraph 1 shall entail payment of the relevant import duties on the
property concerned, at the rate applying on the date of such loan, giving as security, hiring
out or transfer, on the basis of the type of property and the customs value ascertained or
accepted on that date by the competent authorities.
Article 8
1. By way of derogation from the first paragraph of Article 6, relief may be granted in
respect of personal property entered for free circulation before the person concerned
establishes his normal place of residence in the customs territory of the Community,
provided that he undertakes actually to establish his normal place of residence there within
a period of six months. Such undertaking shall be accompanied by a security, the form and
amount of which shall be determined by the competent authorities.
2. Where use is made of the provisions of paragraph 1, the period laid down in Article
3 (a) shall be calculated from the date on which the personal property is brought into the
customs territory of the Community.
Article 9
1. Where, owing to occupational commitments, the person concerned leaves the third
country where he had his normal place of residence without simultaneously establishing his
normal place of residence in the customs territory of the Community, although having the
intention of ultimately doing so, the competent authorities may authorize duty-free admission
of the personal property which he transfers into the said territory for this purpose.
2. Duty-free admission of the personal property referred to in paragraph 1 shall be
granted in accordance with the conditions laid down in Articles 2 to 7, on the understanding
that
(a)
the periods laid down in Article 3 (a) and the first paragraph of Article 6 shall be
calculated from the date on which the personal property is brought into the customs territory
of the Community;
(b)
the period referred to in Article 7 (1) shall be calculated from the date when the
person concerned actually establishes his normal place of residence in the customs
territory of the Community.
3. Duty-free admission shall also be subject to an undertaking from the person
concerned that he will actually establish his normal place of residence in the customs
territory of the Community within a period laid down by the competent authorities in
keeping with the circumstances. The latter may require this undertaking to be accompanied
by a security, the form and amount of which they shall determine.
Article 10
The competent authorities may derogate from Articles 3 (a) and (b), 5 (c) and (d) and 7,
when a person has to transfer his normal place of residence from a third country to the
customs territory of the Community as a result of exceptional political circumstances.
TITLE II
GOODS IMPORTED ON THE OCCASION OF A MARRIAGE
Article 11
1. Subject to Articles 12 to 15, trousseaux and household effects, whether or not
new, belonging to a person transferring his or her normal place of residence from a third
country to the customs territory of the Community on the occasion of his or her marriage,
shall be admitted free of import duties.
2. Subject to the same conditions, presents customarily given on the occasion of a
marriage, which are received by a person fulfilling the conditions laid down in paragraph 1
from persons having their normal place of residence in a third country shall also be
admitted free of import duties. The value of each present admitted duty-free may not,
however, the equivalence of exceed 1 000 EUR, converted into Maltese currency at the time
of importation.
Article 12
The relief referred to in Article 11 may be granted only to persons
(a)
whose normal place of residence has been outside the customs territory of the
Community for a continuous period of at least 12 months. However, derogations from this
rule may be granted provided that the intention of the person concerned was clearly to reside
outside the customs territory of the Community for a continuous period of at least 12 months;
(b)
who produce evidence of their marriage.
Article 13
No relief shall be granted for alcoholic products, tobacco or tobacco products.
Article 14
1. Save in exceptional circumstances, relief shall be granted only in respect of goods
entered for free circulation
− not earlier than two months before the date fixed for the wedding (in this case the relief
shall be subject to the lodging of appropriate security, the form and amount of which
shall be determined by the competent authorities), and
− not later than four months after the date of the wedding.
2. The goods referred to in Article 11 may be released for free circulation in several
separate consignments within the period referred to in paragraph 1 above.
Article 15
1. Until 12 months have elapsed from the date on which their entry for free circulation
was accepted, goods which have been admitted duty-free under Article 11 may not be
lent, given as security, hired out or transferred, whether for a consideration or free of
charge, without prior notification to the competent authorities.
2. Any loan, giving as security, hiring out or transfer before the expiry of the period
referred to in paragraph 1 shall entail payment of the relevant import duties on the goods
concerned, at the rate applying on the date of such loan, giving as security, hiring out or
transfer, on the basis of the type of goods and the customs value ascertained or accepted on
that date by the competent authorities.
TITLE III
PERSONAL PROPERTY ACQUIRED BY INHERITANCE
Article 16
1. Subject to Articles 17 to 19, personal property acquired by inheritance, by a natural
person having his normal place of residence in the customs territory of the Community shall
be admitted free of import duties.
2. For the purposes of paragraph 1, 'personal property' means all the property referred to
in Article 1 (2) (c) constituting the estate of the deceased.
Article 17
No relief shall be granted for
(a)
alcoholic products;
(b)
tobacco and tobacco products;
(c)
commercial means of transport;
(d)
articles for use in the exercise of a trade or profession, other than portable
instruments of the applied or liberal arts, which were required for the exercise of
the trade or profession of the deceased;
(e)
stocks of raw materials and finished or semi-finished products;
(f)
livestock and stocks of agricultural products exceeding the quantities appropriate to
normal family requirements.
Article 18
1. Relief shall be granted only for personal property entered for free circulation not later
than two years from the date on which the person concerned becomes entitled to the
property (final settlement of the inheritance).
However, this period may be extended by the competent authorities on special grounds.
2. The personal property may be imported in several separate consignments within the
period referred to in paragraph 1.
Article 19
Articles 16 to 18 shall apply mutatis mutandis to personal property acquired by inheritance
by legal persons engaged in a non-profitmaking activity who are established in the customs
territory of the Community.
TITLE IV
HOUSEHOLD EFFECTS FOR FURNISHING A SECONDARY RESIDENCE
Article 20
Subject to the provisions of Articles 21 to 24, household effects imported by a natural
person having his normal place of residence outside the Community for the purpose of
furnishing a secondary residence in the customs territory of the Community shall be admitted
free of import duties.
Article 21
The relief shall be limited to household effects which
(a) except in special cases justified by the circumstances, have been owned and used by the
person concerned for a minimum of six months before the date on which the household
effects in question were exported;
(b) are appropriate both by nature and by quantity to the normal furnishings of the said
secondary residence.
Article 22
Relief shall be granted only to persons who
(a)
have had their normal place of residence outside the customs territory of the
Community for a continuous period of at least 12 months;
(b)
are the owners of the secondary residence in question or have rented it for not
less than two years; and
(c)
undertake not to let this secondary residence to third parties while they or their
families are absent.
Relief may be limited to one occasion for one and the same secondary residence.
Article 23
The grant of relief may be made subject to the establishment of a guarantee to ensure payment
of any customs debt which may arise pursuant to Article 24.
Article 24
1. Hire or transfer of the secondary residence to a third person before the expiry of
a period of two years from the date of acceptance of the entry for free circulation of the
household effects shall entail payment of the relevant import duties on them, at the rate
applying on the date of such hire or transfer, on the basis of the type of effects and the
customs value ascertained or accepted on that date by the competent authorities.
Nevertheless, the relief shall continue to apply if the household effects concerned are used to
furnish a new secondary residence, provided that the provisions of Article 22 (b) and (c) are
respected.
2. Any loan, giving as security, hiring out or transfer, whether for a consideration or free
of charge, of the household effects themselves to a third person before the expiry of a period
of two years from the date of acceptance of their entry for free circulation shall likewise
entail payment of the relevant duties under the same conditions as those referred to in the
first subparagraph of paragraph 1.
This period may be extended up to 10 years for valuable household effects.
TITLE V
SCHOOL OUTFITS, SCHOLASTIC MATERIALS AND OTHER SCHOLASTIC
HOUSEHOLD EFFECTS
Article 25
1. Outfits, scholastic materials and household effects representing the usual
furnishings for a student’s room and belonging to pupils or students coming to stay in the
customs territory of the Community for the purpose of studying there and intended for their
personal use during the period of their studies shall be admitted free of import duties.
2. For the purposes of paragraph 1
(a) 'pupil or student' means any person enrolled in an educational establishment in
order to attend full-time the courses offered therein;
(b) 'outfit' means underwear or household linen as well as clothing, whether or not new;
(c) 'scholastic materials' means objects and instruments (including calculators and
typewriters) normally used by pupils or students for the purposes of their studies.
Article 26
Relief shall be granted at least once per school year.
TITLE VI
CONSIGNMENTS OF NEGLIGIBLE VALUE
Article 27
Subject to Article 28, any consignments made up of goods of negligible value dispatched
direct from a third country to a consignee in the Community shall be admitted free of
import duties.
'Goods of negligible value' means goods the intrinsic value of which does not exceed a total
of the equivalence of EUR 22, when converted to Maltese currency at the time of
importation, per consignment.
Article 28
The relief shall not apply to the following
(a) alcoholic products;
(b) perfumes and toilet waters;
(c) tobacco or tobacco products.
TITLE VII
CONSIGNMENTS SENT BY ONE PRIVATE INDIVIDUAL TO ANOTHER
Article 29
1. Subject to Articles 30 and 31, goods contained in consignments sent from a third
country by a private individual to another private individual living in the customs territory
of the Community shall be admitted free of import duties, provided that such importations
are not of a commercial nature.
The relief provided for under this paragraph shall not apply to goods in consignments sent
from the island of Heligoland.
2. For the purposes of paragraph 1, imported consignments are 'not of a commercial
nature' if they
− are of an occasional nature,
− contain goods exclusively for the personal use of the consignee or his family, which do
not by their nature or quantity reflect any commercial intent,
− are sent to the consignee by the consignor free of payment of any kind.
Article 30
The relief referred to in Article 29 (1) shall apply to a value of the equivalence of 45 EUR,
when converted to Maltese currency at the time of importation, per consignment, including the
value of goods referred to in Article 31.
Where the total value per consignment of two or more items exceeds the amount referred to
in the first subparagraph, relief up to that amount shall be granted for such of the items as
would, if imported separately, have been granted relief, it being understood that the value of
an individual item cannot be split up.
Article 31
The relief referred to in Article 29 (1) shall be limited, per consignment, to the quantities
given against each of the goods listed below
(a)
tobacco products
50 cigarettes, or
25 cigarillos (cigars of a maximum weight of three grams each), or
10 cigars, or
50 grams of smoking tobacco, or
a proportional assortment of these different products;
(b) alcohols and alcoholic beverages
− distilled beverages and spirits of an alcoholic strength by volume exceeding 22 %
volume; non-denatured ethyl alcohol of 80 % volume and over: one litre, or
− distilled beverages and spirits, and aperitifs with a wine or alcoholic base, tafia, sake or
similar beverages, of an alcoholic strength by volume not exceeding 22 % volume;
sparkling wines, liqueur wines: one litre, or a proportional assortment of these different
products and
− still wines: two litres;
(c) perfumes: 50 grams, or
toilet waters: 0,25 litre.
TITLE VIII
CAPITAL GOODS AND OTHER EQUIPMENT IMPORTED ON THE TRANSFER
OF ACTIVITIES FROM A THIRD COUNTRY INTO THE COMMUNITY
Article 32
1. Without prejudice to the measures in force in the Member States with regard to
industrial and commercial policy, and subject to Articles 33 to 37, the capital goods and other
equipment belonging to undertakings which definitively cease their activity in a third country
and move to the customs territory of the Community in order to carry on a similar activity
there, shall be admitted free of import duties.
Where the undertaking transferred is an agricultural holding, its livestock shall also be
admitted free of import duties.
2. For the purposes of paragraph 1, 'undertaking' means an independent economic unit of
production or of the service industry.
Article 33
Relief shall be limited to capital goods and other equipment which
(a) except in special cases justified by the circumstances, have actually been used in the
undertaking for a minimum of 12 months before the date on which the undertaking
ceased to operate in the third country from which it has transferred its activities;
(b) are intended to be used for the same purposes after the transfer;
(c) are appropriate to the nature and size of the undertaking in question.
Article 34
No relief shall be granted to undertakings the transfer of which into the customs territory of the
Community is consequent upon or is for the purpose of merging with, or being absorbed by, an
undertaking established in the customs territory of the Community, without a new activity
being set up.
Article 35
No relief shall be granted for
(a)
means of transport which are not of the nature of instruments of production or of
the service industry;
(b)
supplies of all kinds intended for human consumption or for animal feed;
(c)
fuel and stocks of raw materials or finished or semi-finished products;
(d)
livestock in the possession of dealers.
Article 36
Except in special cases justified by the circumstances, the relief referred to in Article 32
shall be granted only for capital goods and other equipment entered for free circulation
before the expiry of a period of 12 months from the date when the undertaking ceased its
activities in the third country of departure.
Article 37
1. Until 12 months have elapsed from the date on which their entry for free circulation
was accepted, capital goods and other equipment which have been admitted duty-free may
not be lent, given as security, hired out or transferred, whether for a consideration or free of
charge, without prior notification to the competent authorities.
This period may be extended to up to 36 months as concerns hiring out or transfer where
there is a risk of abuse.
2. Any loan, giving as security, hiring out or transfer before the expiry of the period
referred to in paragraph 1 shall entail payment of the relevant import duties on the goods
concerned, at the rate applying on the date of such loan, giving as security, hiring out or
transfer, on the basis of the type of goods and the customs value ascertained or accepted on
that date by the competent authorities.
Article 38
Articles 32 to 37 shall apply mutatis mutandis to capital goods and other equipment
belonging to persons engaged in a liberal profession and to legal persons engaged in a non-
profitmaking activity who transfer this activity from a third country into the customs
territory of the Community.
TITLE IX
PRODUCTS OBTAINED BY COMMUNITY FARMERS ON PROPERTIES
LOCATED IN A THIRD COUNTRY
Article 39
1. Subject to Articles 40 and 41, agricultural, stock-farming, beekeeping, horticultural
and forestry products from properties located in a third country adjoining the customs
territory of the Community, which are operated by agricultural producers having their
principal undertaking within the said customs territory and adjacent to the third country
concerned shall be admitted free of import duties.
2. To benefit from the provisions of paragraph 1, stock-farming products must be
derived from animals which originated in the Community or have entered into free
circulation therein.
Article 40
Relief shall be limited to products which have not undergone any treatment other than that
which normally follows their harvest or production.
Article 41
Relief shall be granted only for products brought into the customs territory of the Community
by the agricultural producer or on his behalf.
Article 42
Articles 39 to 41 shall apply mutatis mutandis to the products of fishing or fish-farming
activities carried out in the lakes or waterways bordering a Member State and a third country
by Community fishermen and to the products of hunting activities carried out on such lakes
or waterways by Community sportsmen.
TITLE X
SEEDS, FERTILIZERS AND PRODUCTS FOR THE TREATMENT OF SOIL AND
CROPS IMPORTED BY AGRICULTURAL PRODUCERS IN THIRD
COUNTRIES FOR USE IN PROPERTIES ADJOINING THOSE COUNTRIES
Article 43
Subject to Article 44, seeds, fertilizers and products for treatment of soil and crops,
intended for use on property located in the customs territory of the Community adjoining a
third country and operated by agricultural producers having their principal undertaking
within the said third country and adjacent to the customs territory of the Community, shall be
admitted free of import duties.
Article 44
1. Relief shall be limited to the quantities of seeds, fertilizers or other products required
for the purpose of operating the property.
2. It shall be granted only for seeds, fertilizers or other products imported directly
into the customs territory of the Community by the agricultural producer or on his behalf.
3. Member States may make relief conditional upon the granting of reciprocal
treatment.
TITLE XI
GOODS CONTAINED IN TRAVELLERS' PERSONAL LUGGAGE
Article 45
1. Subject to Articles 46 to 49, goods contained in the personal luggage of
travellers coming from a third country shall be admitted free of import duties, provided
such imports are of a non-commercial nature.
2. For the purposes of paragraph 1
(a)
'personal luggage' means the whole of the luggage which a traveller is in a
position to submit to the customs authorities on his arrival in the customs territory
of the Community, as well as any luggage submitted to this same authority at a later
date, provided that evidence can be produced to prove that it was registered, at the
time of the traveller's departure, as accompanied luggage with the company which
transported it into the customs territory of the Community from the third country of
departure.
Without prejudice to Article 112 (1) (b), portable containers holding fuel shall not
constitute personal luggage;
(b)
'imports of a non-commercial nature' means imports which
− are of an occasional nature, and
− consist exclusively of goods for the personal use of the travellers or their families, or
of goods intended as presents; the nature and quantity of such goods should not be
such as might indicate that they are being imported for commercial reasons.
Article 46
1. The relief referred to in Article 45 (1) shall, in respect of the goods listed below,
apply subject to the following quantitative limits per traveller
(a) tobacco products
200 cigarettes, or
100 cigarillos (cigars of a maximum weight of three grams each), o
50 cigars, or
250 grams of smoking tobacco, or
a proportional assortment of these different products;
(b) alcohols and alcoholic beverages
− distilled beverages and spirits of an alcoholic strength b volume exceeding 22 %
volume; non-denatured ethyl alcohol of 80 % volume and over: one litre, or
− distilled beverages and spirits, and aperitifs with a wine or alcoholic base, tafia, sake
or similar beverages, of an alcoholic strength by volume not exceeding 22 %
volume; sparkling wines, liqueur wines: two litres, or a proportional assortment of
these different products and
− still wines: two litres;
(c) perfumes: 50 grams and
toilet waters: 0,25 litre;
(d) medicinal products: the quantity required to meet travellers' personal needs.
2. No relief for the goods referred to in paragraph 1 (a) and (b) shall be granted to
travellers under 17 years old.
Article 47
The relief referred to in Article 45 shall be granted up to a total value of the equivalence of
EUR 175, when converted to Maltese currency at the time of importation, per traveller to
goods other than those listed in Article 46.
However, Member States may reduce this amount to the equivalence of EUR 90, when
converted to Maltese currency at the time of importation, for travellers under 15 years of age.
Article 48
Where the total value per traveller of two or more items exceeds the amounts referred to in
Article 47, relief up to those amounts shall be granted for such of the items as would, if
imported separately, have been granted relief, it being understood that the value of an
individual item cannot be split up.
Article 49
1. Member States may reduce the value and/or the quantities of goods allowed to
enter duty-free if they are imported by
− persons residing in the frontier zone,
− frontier workers,
− the crews of means of transport used between third countries and the Community.
These restrictions shall not apply where persons having their residence in the frontier zone
prove that they are not returning from the frontier zone of the adjacent third country. They
shall, however, still apply to frontier workers and to the crew of means of transport used
between third countries and the Community where they import goods when travelling in the
course of their work.
2. For the purposes of applying the provisions of paragraph 1
− 'frontier zone' means, without prejudice to existing conventions in this respect, a
zone which, as the crow flies, does not extend more than 15 kilometres from the
frontier. The local administrative districts, part of whose territory lies within the
zone, shall also be considered to be part of this frontier zone, Member States may
grant exemptions therefrom,
− 'frontier worker' means any person whose normal activities require that he should go
to the other side of the frontier on his work days.
TITLE XII
EDUCATIONAL, SCIENTIFIC AND CULTURAL MATERIALS;
SCIENTIFIC INSTRUMENTS AND APPARATUS
Article 50
The educational, scientific and cultural materials listed in Annex I shall be admitted free of
import duties whoever the consignee and whatever the intended use of such materials may
be.
Article 51
The educational, scientific and cultural materials listed in Annex II shall be admitted free of
import duties provided they are intended
-
either for public educational, scientific or cultural establishments or organizations,
-
or for the establishments or organizations in the categories specified opposite each article
in column 3 of the said Annex, on condition that they have been approved by the
competent authorities of the Member States to receive such articles duty-free.
Article 52
1. Subject to Articles 53, 54, 56, 57 and 58, scientific instruments and apparatus which
are not included in Article 51 shall be admitted free of import duties when they are
imported exclusively for non commercial purposes.
2. The relief referred to in paragraph 1 shall be limited to scientific instruments and
apparatus which are intended for
− either public establishments principally engaged in education or scientific research and
those departments of public establishments which are principally engaged in education or
scientific research,
− or private establishments principally engaged in education or scientific research and
approved by the competent authorities of the Member States to receive such articles duty
free.
Article 53
The relief shall also apply to
(a) spare parts, components or accessories specifically suitable for scientific instruments or
apparatus, provided that such spare parts, components or accessories are imported at the
same time as such instruments or apparatus or, where they are imported subsequently,
that they can be identified as being intended for instruments or apparatus
− which have previously been admitted duty free, provided that such instruments or
apparatus are still of a scientific nature at the time when relief is requested for the
specific spare parts, components or accessories, or
− which would be entitled to relief at the time when such relief is requested for the specific
spare parts, components or accessories;
(b)
tools to be used for the maintenance, checking, calibration or repair of scientific
instruments or apparatus, provided that these tools are imported at the same time as such
instruments and apparatus or, where they are imported subsequently, that they can be
identified as being intended for instruments or apparatus
− which have previously been admitted duty free, provided that such instruments or
apparatus are still of a scientific nature at the time when relief is requested for the tools,
or
− which would be entitled to relief at the time when such relief is requested for the tools.
Article 54
For the purposes of Articles 52 and 53
-
'scientific instrument or apparatus' means any instrument or apparatus which, by reason
of its objective technical characteristics and the results which it makes possible to
obtain, is mainly or exclusively suited to scientific activities,
-
'imported for non-commercial purposes' shall be considered to apply to scientific
instruments or apparatus intended to be used for non-profitmaking scientific research or
educational purposes.
(Article 55 omissis)
Article 56
If necessary, certain instruments or apparatus may be excluded from entitlement to relief,
where it is found that duty-free admission of such instruments or apparatus is detrimental to the
interests of Community industry in the production sector concerned.
Article 57
1. The articles referred to in Article 51 and the scientific instruments or apparatus which
have been admitted duty-free in accordance with the conditions laid down in Articles 53,
54 and 56 may not be lent, hired out or transferred, whether for a consideration or free of
charge, without prior notification to the competent authorities.
2. Should an article be lent, hired out or transferred to an establishment or organization
entitled to benefit from relief pursuant to Article 51 or 52 (2), the relief shall continue to be
granted provided the establishment or organisation uses the article, instrument or apparatus
for purposes which confer the right to such relief.
In other cases, loan, hiring out or transfer shall be subject to prior payment of import duties,
at the rate applying on the date of the loan, hiring out or transfer, on the basis of the type of
goods and the customs value ascertained or accepted on that date by the competent authorities.
Article 58
1. Establishments or organizations referred to in Articles 51 and 52which cease to fulfil
the conditions giving entitlement to relief, or which are proposing to use articles admitted
duty-free for purposes other than those provided for by those Articles shall so inform the
competent authorities.
2. Articles remaining in the possession of establishments or organizations which cease
to fulfil the conditions giving entitlement to relief shall be liable to the relevant import
duties at the rate applying on the date on which those conditions cease to be fulfilled, on the
basis of the type of article and the customs value ascertained or accepted on that date by
the competent authorities.
Articles used by the establishment or organization benefiting from the relief for purposes other
than those provided for in Articles 51 and 52 shall be liable to the relevant import duties
calculated as applicable on the date on which they are put to another use, on the basis of the
type of articles and the customs value ascertained or accepted on that date by the competent
authorities.
Article 59
Articles 56, 57 and 58 shall apply mutatis mutandis to the products referred to in Article 53.
Article 59a
1. Equipment imported for non-commercial purposes by or on behalf of a scientific
research establishment or organization based outside the Community shall be admitted free
of import duties.
2. The relief shall be granted provided the equipment
(a)
is intended for use by or with the agreement of the members or representatives of the
establishments and organizations referred to in paragraph 1 in the context and within the
limits of scientific cooperation agreements the purpose of which is to carry out international
scientific research programmes in scientific research establishments based in the
Community and approved for that purpose by the competent authorities of the Member
States;
(b)
remains the property of a natural or legal person resident outside the Community
during its stay in the customs territory of the Community.
3. Within the meaning of this Schedule
− equipment is taken to mean instruments, apparatus, machines and their
accessories including spare parts and tools specially designed for their
maintenance, inspection, calibration or repair, used for the purpose of scientific
research,
− equipment intended for use for the purpose of scientific research carried out for
non-profit making purposes is considered to be 'imported for non-commercial
purposes'.
Article 59b
1. Equipment referred to in Article 59a which has been admitted duty-free in
accordance with the conditions laid down in the said Article may not be lent, hired out or
transferred, whether for a consideration or free of charge, without prior notification to the
competent authorities.
2. Should equipment be lent, hired out or transferred to an establishment or organization
entitled to benefit from relief pursuant to Article 59a, the relief shall continue to be granted
provided the establishment or organization uses the equipment for purposes which confer the
right to such relief.
In other cases, and without prejudice to the application of Articles 52 and 53, loan, hiring out
or transfer shall be subject to prior payment of import duties, at the rate applying on the date
of the loan, hiring out or transfer, on the basis of the type of equipment and the customs value
ascertained or accepted on that date by the competent authorities.
3. Establishments or organizations referred to in Article 59a (1) which no longer fulfil
the conditions to qualify for relief or which are proposing to use equipment admitted duty-
free for purposes other than those provided for by that Article shall so inform the competent
authorities.
Equipment used by establishments or organizations which cease to fulfil the
conditions giving entitlement to relief shall be liable to the relevant import duties at the
rate applying on the date on which those conditions cease to be fulfilled, on the basis of the
type of article and the customs value ascertained or accepted on that date by the
competent authorities.
Without prejudice to Articles 52 and 53, equipment used by the establishment or organization
benefiting from the relief for purposes other than those provided for in Article 59a shall be
liable to the relevant import duties calculated as applicable on the date on which it is put to
another use, on the basis of the type of equipment and the customs value ascertained or
accepted on that date by the competent authorities.
TITLE XIII
LABORATORY ANIMALS AND BIOLOGICAL OR CHEMICAL SUBSTANCES
INTENDED FOR RESEARCH
Article 60
1. Relief from import duties shall be granted in respect of
(a) animals specially prepared for laboratory use;
(b) biological or chemical substances which are imported exclusively for non-commercial
purposes.
2. The relief referred to in paragraph 1 shall be limited to animals and biological or
chemical substances which are intended for
- either public establishments principally engaged in education or scientific research
and those departments of public establishments which are principally engaged in
education or scientific research, or
- private establishments principally engaged in education or scientific research and
authorized by the competent authorities of the Member States to receive such articles
duty-free.
3. The list referred to in subparagraph 1 (b) may include only biological or chemical
substances for which there is no equivalent production in the customs territory of the
Community and which, on account of their specificity or degree of purity, are mainly or
exclusively suited to scientific research.
TITLE XIV
THERAPEUTIC SUBSTANCES OF HUMAN ORIGIN
AND BLOOD-GROUPING AND TISSUE-TYPING REAGENTS
Article 61
1. Subject to Article 62, the following shall be admitted free of import duties
(a) therapeutic substances of human origin;
(b) blood-grouping reagents;
(c) tissue-typing reagents.
2. For the purposes of paragraph 1
- 'therapeutic substances of human origin' means human blood and its derivatives (whole
human blood, dried human plasma, human albumin and fixed solutions of human
plasma protein, human immunoglobulin and human fibrinogen),
- 'blood-grouping reagents' means all reagents, whether of human, animal, plant or other
origin used for blood-type grouping and for the detection of blood incompatibilities,
- 'tissue-typing reagents' means all reagents whether of human, animal, plant or other
origin used for the determination of human tissue-types.
Article 62
Relief shall be limited to products which
(a) are intended for institutions or laboratories approved by the competent authorities, for use
exclusively for non-commercial medical or scientific purposes;
(b) are accompanied by a certificate of conformity issued by a duly authorized body in the
third country of departure;
(c) are in containers bearing a special label identifying them.
Article 63
Relief shall include the special packaging essential for the transport of therapeutic substances
of human origin or blood-grouping or tissue-typing reagents and also any solvents and
accessories needed for their use which may be included in the consignments.
TITLE XlVa
INSTRUMENTS AND APPARATUS INTENDED FOR MEDICAL
RESEARCH, ESTABLISHING MEDICAL DIAGNOSES OR CARRYING
OUT MEDICAL TREATMENT
Article 63a
1. Instruments and apparatus intended for medical research, establishing medical
diagnoses or carrying out medical treatment which are donated either by a charitable or
philanthropic organization or by a private individual to health authorities, hospital
departments or medical research institutions approved by the competent authorities of the
Member States to receive such articles duty free, or which are purchased by such health
authorities, hospitals or medical research institutions entirely with funds supplied by a
charitable or philanthropic organization or with voluntary contributions, shall be admitted
free of import duties, always provided that it is established that
(a)
the donation of the instruments or apparatus in question does not conceal any
commercial intent on the part of the donor;
and
(b) the donor is in no way connected with the manufacturer of the instruments or
apparatus for which relief is requested.
2. The relief shall also apply, subject to the same conditions, to
(a) spare parts, components or accessories specifically suitable for the above instruments or
apparatus, provided that these spare parts, components or accessories are imported at
the same time as such instruments and apparatus or, where they are imported
subsequently, that they can be identified as being intended for instruments or apparatus
previously admitted duty free;
(b) tools to be used for the maintenance, checking, calibration or repair of instruments or
apparatus, provided that these tools are imported at the same time as such instruments
and apparatus or, where they are imported subsequently, that they can be identified as
being intended for instruments or apparatus previously admitted duty free.
Article 63b
For the purposes of Article 63a, and in particular with regard to the instruments or apparatus
and the recipient bodies referred to therein, Articles 56, 57 and 58 shall apply mutatis
mutandis.
TITLE XlVb
REFERENCE SUBSTANCES FOR THE QUALITY CONTROL OF MEDICINAL
PRODUCTS
Article 63c
Consignments which contain samples of reference substances approved by the World Health
Organization for the quality control of materials used in the manufacture of medicinal
products and which are addressed to consignees authorized by the competent authorities of the
Member States to receive such consignments free of duty shall be admitted free of import
duties.
TITLE XV
PHARMACEUTIC PRODUCTS USED AT INTERNATIONAL SPORTS EVENTS
Article 64
Pharmaceutical products for human or veterinary medical use by persons or animals
coming from third countries to participate in international sports events organized in the
customs territory of the Community, shall, within the limits necessary to meet their
requirements throughout their stay in that territory, be admitted free of import duties.
TITLE XVI
GOODS FOR CHARITABLE OR PHILANTHROPIC ORGANIZATIONS
ARTICLES INTENDED FOR THE BLIND AND OTHER HANDICAPPED
PERSONS
A. For general purposes
Article 65
1. Subject to Articles 67 and 68, the following shall be admitted free of import duties,
in so far as this does not give rise to abuses or major distortions of competition
(a) basic necessities imported by State organizations or other charitable or philanthropic
organizations approved by the competent authorities for distribution free of charge to
needy persons;
(b) goods of every description sent free of charge, by a person or an organization
established in a third country, and without any commercial intent on the part of the
sender, to State organizations or other charitable or philanthropic organizations
approved by the competent authorities, to be used for fund-raising at occasional
charity events for the benefit of needy persons;
(c) equipment and office materials sent free of charge, by a person or an organization
established outside the customs territory of the Community, and without any
commercial intent on the part of the sender, to charitable or philanthropic organizations
approved by the competent authorities, to be used solely for the purpose of meeting
their operating needs or carrying out their charitable or philanthropic aims.
2. For the purposes of paragraph 1 (a), 'basic necessities' means those goods
required to meet the immediate needs of human beings, e.g. food, medicine, clothing and
bed-clothes.
Article 66
No relief shall be granted for
(a) alcoholic products;
(b) tobacco or tobacco products;
(c) coffee and tea;
(d) motor vehicles other than ambulances.
Article 67
Relief shall be granted only to organizations the accounting procedures of which enable the
competent authorities to supervise their operations and which offer all the guarantees
considered necessary.
Article 68
1. The organization benefiting from the relief may not lend, hire out or transfer, whether
for a consideration or free of charge, the goods and equipment referred to in Article 65 for
purposes other than those laid down in paragraph 1 (a) and (b) of that Article without prior
notification to the competent authorities.
2. Should goods and equipment be lent, hired out or transferred to an organization
entitled to benefit from relief pursuant to Articles 65 and 67, the relief shall continue to be
granted provided the latter uses the goods and equipment for purposes which confer the
right to such relief.
In other cases, loan, hiring out or transfer shall be subject to prior payment of import duties,
at the rate applying on the date of the loan, hiring out or transfer, on the basis of the type of
goods or equipment and the customs value ascertained or accepted on that date by the
competent authorities.
Article 69
1. Organizations referred to in Article 65 which cease to fulfil the conditions giving
entitlement to relief, or which are proposing to use goods and equipment admitted duty-free
for purposes other than those provided for by that Article, shall so inform the competent
authorities.
2. Goods and equipment remaining in the possession of organizations which cease to
fulfil the conditions giving entitlement to relief shall be liable to the relevant import duties
at the rate applying on the date on which those conditions cease to be fulfilled, on the basis
of the type of goods and equipment and the customs value as ascertained or accepted on that
date by the competent authorities.
3. Goods and equipment used by the organization benefiting from the relief for
purposes other than those provided for in Article 65 shall be liable to the relevant import
duties at the rate applying on the date on which they are put to another use, on the basis of
the type of goods and equipment and the customs value as ascertained or accepted on that
date by the competent authorities.
B. For the benefit of handicapped persons
1. Articles for the use of the blind
Article 70
Articles specially designed for the educational, scientific or cultural advancement of blind
persons, as specified in Annex III, shall be admitted free of import duties.
Article 71
Articles specially designed for the educational, scientific or cultural advancement of blind
persons, as specified in Annex IV, shall be admitted free of import duties provided that they
are imported by
- either blind persons themselves for their own use,
- or institutions or organizations concerned with the education of or the provision of
assistance to the blind, approved by the competent authorities of the Member States for the
purpose of duty-free entry of these articles.
The relief referred to in the first paragraph shall apply to spare parts, components or
accessories specifically for the articles in question, and to the tools to be used for the
maintenance, checking, calibration or repair of the said articles, provided that such spare parts,
components, accessories or tools are imported at the same time as the said articles or, if
imported subsequently, that they can be identified as being intended for articles previously
admitted duty-free, or which would be entitled to relief at the time when such relief is
requested for the specific spare parts, components or accessories and tools in question.
2. Articles for the use of other handicapped persons
Article 72
1. Articles specially designed for the education, employment or social advancement
of physically or mentally handicapped persons other than blind persons shall be admitted
free of import duties where they are imported
- either by handicapped persons themselves for their own use;
- or by institutions or organizations that are principally engaged in the education of or the
provision of assistance to handicapped persons and are authorized by the competent
authorities of the Member States to receive such articles duty free.
2. The relief referred to in paragraph 1 shall apply to spare parts, components or
accessories specifically for the articles in question, and to the tools to be used for the
maintenance, checking, calibration or repair of the said articles provided that such spare
parts, components, accessories or tools are imported at the same time as the said articles, or,
where they are imported subsequently, that they can be identified as being intended for
articles which were previously admitted duty free, or which would be entitled to relief at the
time when such relief is requested for the specific spare parts, components or accessories
and tools in question.
Article 73
If necessary, certain articles may be excluded from entitlement to relief, where it is found that
duty-free admission of such articles is detrimental to the interests of Community industry in
the production sector concerned.
(Article 74 omissis)
3. Common provisions
Article 75
The direct grant of relief, for their own use, to blind persons or to other handicapped persons,
as provided for in the first indent of Article 71 and the first indent of Article 72 (1), shall be
subject to the condition that the provisions in force in the Member States enable the persons
concerned to establish their status as blind or handicapped persons entitled to such relief.
Article 76
1. Articles imported duty-free by the persons referred to in Articles 71 and 72 may not
be lent, hired out or transferred, whether for a consideration or free of charge, without
prior notification thereof to the competent authorities.
2. Should an article be lent, hired out or transferred to a person, institution or
organization entitled to benefit from relief pursuant to Articles 71 and 72, the relief shall
continue to be granted provided the person, institution or organization uses the article for
purposes which confer the right of such relief.
In other cases, loan, hiring out or transfer shall be subject to prior payment of import duties,
at the rate applying on the date of the loan, hiring out or transfer, on the basis of the type of
goods or equipment and the customs value ascertained or accepted on that date by the
competent authorities.
Article 77
1. Articles imported by institutions or organizations eligible for relief in accordance
with the conditions laid down in Articles 71 and 72 may be lent, hired out or transferred,
whether for a consideration or free of charge, by these institutions or organizations on a
nonprofit-making basis to the blind and other handicapped persons with whom they are
concerned, without payment of the corresponding customs duties.
2. No loan, hiring out or transfer may be effected under conditions other than those
provided for in paragraph 1 unless the competent authorities have first been informed.
Should an article be lent, hired out or transferred to a person, institution or organization
entitled to benefit from relief pursuant to the first paragraph of Article 71 or Article 72 (1), the
relief shall continue to be granted provided the person, institution or organization uses the
article for purposes which confer the right of such relief.
In other cases, loan, hiring out or transfer shall be subject to prior payment of customs
duties, at the rate applying on the date of the loan, hiring out or transfer, on the basis of the
type of goods or equipment and the customs value ascertained or accepted on that date by the
competent authorities.
Article 78
1. Institutions or organizations referred to in Articles 71 and 72 which cease to fulfil
the conditions giving entitlement to duty-free admission, or which are proposing to use
articles admitted duty-free for purposes other than those provided for by those Articles
shall so inform the competent authorities.
2. Articles remaining in the possession of institutions or organizations which cease to
fulfil the conditions giving entitlement to relief shall be liable to the relevant import duties
at the rate applying on the date on which those conditions cease to be fulfilled, on the basis
of the type of goods and the customs value ascertained or accepted on that date by the
competent authorities.
3. Articles used by the institution or organization benefiting from the relief for
purposes other than those provided for in Articles 71 and 72 shall be liable to the relevant
import duties at the rate applying on the date on which they are put to another use, on the
basis of the type of goods and the customs value ascertained or accepted on that date by the
competent authorities.
C. For the benefit of disaster victims
Article 79
1. Subject to Articles 80 to 85, goods imported by State organizations or other
charitable or philanthropic organizations approved by the competent authorities shall be
admitted free of import duties where they are intended
(a) for distribution free of charge to victims of disasters affecting the territory of one or
more Member States; or
(b) to be made available free of charge to the victims of such disasters, while remaining the
property of the organizations in question.
2. Goods imported for free circulation by disaster-relief agencies in order to meet their
needs during the period of their activity shall also be granted the relief referred to in
paragraph 1, under the same conditions.
Article 80
No relief shall be granted for materials and equipment intended for rebuilding disaster areas.
Article 81
Granting of the relief shall be subject to a decision by the Commission, acting at the request of
the Member State or States concerned in accordance with an emergency procedure entailing
the consultation of the other Member States. This decision shall, where necessary, lay down
the scope and the conditions of the relief.
Pending notification of the Commission's decision, Member States affected by a disaster
may authorize the suspension of any import duties chargeable on goods imported for the
purposes described in Article 79, subject to an undertaking by the importing organization to
pay such duties if relief is not granted.
Article 82
Relief shall be granted only to organizations the accounting procedures of which enable the
competent authorities to supervise their operations and which offer all the guarantees
considered necessary.
Article 83
1. The organizations benefiting from the relief may not lend, hire out or transfer,
whether for consideration or free of charge, the goods referred to in Article 79 (1) under
conditions other than those laid down in that Article without prior notification thereof to the
competent authorities.
2. Should goods be lent, hired out or transferred to an organization itself entitled to
benefit from relief pursuant to Article 79, the relief shall continue to be granted, provided
the latter uses the goods for purposes which confer the right to such relief.
In other cases, loan, hiring out or transfer shall be subject to prior payment of import duties
at the rate applying on the date of the loan, hiring out or transfer, on the basis of the type of
goods and the customs value ascertained or accepted on that date by the competent authorities.
Article 84
1. The goods referred to in Article 79 (1) (b), after they cease to be used by disaster
victims, may not be lent, hired out or transferred, whether for a consideration or free of
charge, unless the competent authorities are notified in advance.
2. Should goods be lent, hired out or transferred to an organization itself entitled to
benefit from relief pursuant to Article 79 or, if appropriate, to an organization entitled to
benefit from relief pursuant to Article 65 (1) (a), the relief shall continue to be granted,
provided such organizations use them for purposes which confer the right to such relief.
In other cases, loan, hiring out or transfer shall be subject to prior payment of import duties
at the rate applying on the date of the loan, hiring out or transfer, on the basis of the type of
goods and the customs value ascertained or accepted on that date by the competent authorities.
Article 85
1. Organizations referred to in Article 79 which cease to fulfil the conditions giving
entitlement to relief, or which are proposing to use the goods admitted duty-free for
purposes other than those provided for by that Article, shall so inform the competent
authorities.
2. In the case of goods remaining in the possession of organizations which cease to
fulfil the conditions giving entitlement to relief, when these are transferred to an
organization itself entitled to benefit from relief pursuant to Article 79 or, if appropriate,
to an organization entitled to benefit from relief pursuant to Article 65 (1) (a), relief shall
continue to be granted, provided the organization uses the goods in question for purposes
which confer the right to such relief. In other cases, the goods shall be liable to the relevant
import duties at the rate applying on the date on which those conditions cease to be
fulfilled, on the basis of the type of goods and the customs value ascertained or accepted on
that date by the competent authorities.
3. Goods used by the organization benefiting from the relief for purposes other than
those provided for in Article 79 shall be liable to the relevant import duties at the rate
applying on the date on which they are put to another use, on the basis of the type of
goods and the customs value ascertained or accepted on that date by the competent
authorities.
TITLE XVII
HONORARY DECORATIONS OR AWARDS
Article 86
On production of satisfactory evidence to the competent authorities by the persons concerned,
and provided the operations involved are not in any way of a commercial character, the
following shall be admitted free of import duties
(a) decorations conferred by governments of third countries on persons whose normal place of
residence is in the customs territory of the Community;
(b) cups, medals and similar articles of an essentially symbolic nature which, having been
awarded in a third country to persons having their normal place of residence in the
customs territory of the Community as a tribute to their activities in fields such as
the arts, the sciences, sport or the public service or as in recognition for merit at a
particular event, are imported into the customs territory of the Community by such
persons themselves;
(c) cups, medals and similar articles of an essentially symbolic nature which are given free of
charge by authorities or persons established in a third country to be presented in the
customs territory of the Community for the same purposes as those referred to in (b);
(d) awards, trophies and souvenirs of a symbolic nature and of limited value intended for
distribution free of charge to persons normally resident in third countries at business
conferences or similar international events; their nature, unitary value or other features,
must not be such as might indicate that they are being imported for commercial
reasons.
TITLE XVIII
PRESENTS RECEIVED IN THE CONTEXT OF INTERNATIONAL RELATIONS
Article 87
Without prejudice, where relevant, to Articles 45 to 49, and subject to Articles 88 and 89
below, relief shall be granted for goods
(a) imported into the customs territory of the Community by persons who have paid an
official visit to a third country and who have received them on this occasion as gifts
from the host authorities;
(b) imported into the customs territory of the Community by persons coming to pay an
official visit in the customs territory of the Community and who intend to offer them
on that occasion as gifts to the host authorities;
(c)
sent as gifts, in token of friendship or goodwill, by an official body, public
authority or group, carrying on an activity in the public interest which is located in a
third country, to an official body, public authority or group carrying on an activity in the
public interest which is located in the customs territory of the Community and
approved by the competent authorities to receive such articles free of duty.
Article 88
No relief shall be granted for alcoholic products, tobacco or tobacco products.
Article 89
Relief shall be granted only
- where the articles intended as gifts are offered on an occasional basis,
- where they do not, by their nature, value or quantity, reflect any commercial interest,
- if they are not used for commercial purposes.
TITLE XIX
GOODS TO BE USED BY MONARCHS OR HEADS OF STATE
Article 90
The following shall be admitted free of import duties, within the limits and under the
conditions laid down by the competent authorities
(a) gifts to reigning monarchs and heads of State;
(b) goods to be used or consumed by reigning monarchs and heads of State of third
countries, or persons officially representing them, during their official stay in the
customs territory of the Community. However, relief may be made subject, by the
Member State of importation, to reciprocal treatment.
The provisions of the preceding subparagraph are also applicable to persons enjoying
prerogatives at international level analogous to those enjoyed by reigning monarchs or heads
of State.
TITLE XX
GOODS IMPORTED FOR TRADE PROMOTION PURPOSES
A. Samples of goods of negligible value
Article 91
1. Without prejudice to Article 95 (1) (a), samples of goods which are of negligible
value and can be used only to solicit orders for goods of the type they represent with a view
to their being imported into the customs territory of the Community shall be admitted free of
import duties.
2. The competent authorities may require that certain articles, to qualify for relief, be
rendered permanently unusable by being torn, perforated, or clearly and indelibly marked,
or by any other process, provided such operation does not destroy their character as samples.
3. For the purposes of paragraph 1,
'samples of goods' means any article representing a type of goods whose manner of
presentation and quantity, for goods of the same type or quality, rule out its use for any
purpose other than that of seeking orders.
B.
Printed matter and advertising material
Article 92
Subject to Article 93, printed advertising matter such as catalogues, price lists, directions for
use or brochures shall be admitted free of import duties, provided that they relate to
(a) goods for sale or hire, or
(b) transport, commercial insurance or banking services offered by a person established
outside the customs territory of the Community.
Article 93
The relief referred to in Article 92 shall be limited to printed advertisements which fulfil the
following conditions
(a) printed matter must clearly display the name of the undertaking which produces, sells
or hires out the goods, or which offers the services to which it refers;
(b) each consignment must contain no more than one document or a single copy of each
document if it is made up of several documents. Consignments comprising several copies
of the same document may nevertheless be granted relief, provided their total gross
weight does not exceed one kilogram;
(c)
printed matter may not be the subject of grouped consignments from the same
consignor to the same consignee.
Article 94
Articles for advertising purposes, of no intrinsic commercial value, sent free of charge by
suppliers to their customers, which, apart from their advertising function, are not capable of
being used otherwise, shall also be admitted free of import duties.
Products used or consumed at a trade fair or similar event
Article 95
1. Subject to Articles 96 to 99, the following shall be admitted free of import duties
(a)
small representative samples of goods manufactured outside the customs territory of
the Community intended for a trade fair or similar event;
(b)
goods imported solely in order to be demonstrated or in order to demonstrate
machines and apparatus, manufactured outside the customs territory of the
Community and displayed at a trade fair or similar event;
(c)
various materials of little value such as paints, varnishes, wallpaper, etc., used in
the building, fitting-out and decoration of temporary stands occupied by
representatives of third countries at a trade fair or similar event, which are destroyed
by being used;
(d)
printed matter, catalogues, prospectuses, price lists, advertising posters, calendars,
whether or not illustrated, unframed photographs and other articles supplied free of
charge in order to advertise goods manufactured outside the customs territory of the
Community and displayed at a trade fair or similar event.
2. For the purposes of paragraph 1, 'trade fair or similar event' means
(a) exhibitions, fairs, shows and similar events connected with trade, industry, agriculture or
handicrafts;
(b) exhibitions and events held mainly for charitable reasons;
(c) exhibitions and events held mainly for scientific, technical, handicraft, artistic,
educational or cultural, or sporting reasons, for religious reasons or for reasons of
worship, trade union activity or tourism, or in order to promote international
understanding;
(d) meetings of representatives of international organizations or collective bodies;
(e) official or commemorative ceremonies and gatherings;
but not exhibitions staged for private purposes in commercial stores or premises to sell goods
of third countries.
Article 96
The relief referred to in Article 95 (1) (a) shall be limited to samples which
(a)
are imported free of charge as such from third countries or are obtained at the
exhibition from goods imported in bulk from those countries;
(b)
are exclusively distributed free of charge to the public at the exhibition for use or
consumption by the persons to whom they have been offered;
(c)
are identifiable as advertising samples of low unitary value;
(d)
are not easily marketable and, where appropriate, are packaged in such a way that
the quantity of the item involved is lower than the smallest quantity of the same item
actually sold on the market;
(e)
in the case of foodstuffs and beverages not packaged as mentioned in (d), are
consumed on the spot at the exhibition;
(f)
in their total value and quantity, are appropriate to the nature of the exhibition, the
number of visitors and the extent of the exhibitor's participation.
Article 97
The relief referred to in Article 95 (1) (b) shall be limited to goods which are
(a)
consumed or destroyed at the exhibition; and
(b)
are appropriate, in their total value and quantity, to the nature of the exhibition, the
number of visitors and the extent of the exhibitor's participation.
Article 98
The relief referred to in Article 95 (1) (d) shall be limited to printed matter and articles for
advertising purposes which
(a)
are intended exclusively to be distributed free of charge to the public at the place
where the exhibition is held;
(b)
in their total value and quantity, are appropriate to the nature of the exhibition, the
number of visitors and the extent of the exhibitor's participation.
Article 99
The relief referred to in Article 95 (1) (a) and (b) shall not be granted for
(a)
alcoholic products;
(b)
tobacco or tobacco products;
(c)
fuels, whether solid, liquid or gaseous.
TITLE XXI
GOODS IMPORTED FOR EXAMINATION, ANALYSIS OR TEST PURPOSES
Article 100
Subject to Articles 101 to 106, goods which are to undergo examination, analysis or tests to
determine their composition, quality or other technical characteristics for purposes of
information or industrial or commercial research shall be admitted free of import duties.
Article 101
Without prejudice to Article 104, the relief referred to in Article 100 shall be granted only
on condition that the goods to be examined, analysed or tested are completely used up or
destroyed in the course of the examination, analysis or testing.
Article 102
Goods used in examination, analysis or tests which in themselves constitute sales promotion
operations shall not enjoy relief.
Article 103
Relief shall be granted only in respect of the quantities of goods which are strictly necessary
for the purpose for which they are imported. These quantities shall in each case be
determined by the competent authorities, taking into account the said purpose.
Article 104
1. The relief referred to in Article 100 shall cover goods which are not completely used
up or destroyed during examination, analysis or testing, provided that the products
remaining are, with the agreement and under the supervision of the competent authorities
- completely destroyed or rendered commercially valueless on completion of examination,
analysis or testing, or
- surrendered to the State without causing it any expense, where this is possible under
national law, or
- in duly justified circumstances, exported outside the customs territory of the Community.
2. For the purposes of paragraph 1, 'products remaining' means products resulting
from the examination, analysis or tests or goods not actually used.
Article 105
Save where Article 104 (1) is applied, products remaining at the end of the examinations,
analyses or tests referred to in Article 100 shall be subject to the relevant import duties at the
rate applying on the date of completion of the examinations, analyses or tests, on the basis
of the type of goods and the customs value ascertained or accepted on that date by the
competent authorities.
However, the interested party may, with the agreement and under the supervision of the
competent authorities, convert products remaining to waste or scrap. In this case, the import
duties shall be those applying to such waste or scrap at the time of conversion.
Article 106
The period within which the examinations, analyses or tests must be carried out and the
administrative formalities to be completed in order to ensure the use of the goods for the
purposes intended shall be determined by the competent authorities.
TITLE XXII
CONSIGNMENTS SENT TO ORGANIZATIONS PROTECTING COPYRIGHTS
OR INDUSTRIAL AND COMMERCIAL PATENT RIGHTS
Article 107
Trademarks, patterns or designs and their supporting documents, as well as applications
for patents for invention or the like, to be submitted to the bodies competent to deal with
the protection of copyrights or the protection of industrial or commercial patent rights, shall
be admitted free of import duties.
TITLE XXIII
TOURIST INFORMATION LITERATURE
Article 108
Without prejudice to Articles 50 to 59, the following shall be admitted free of import duties
(a)
documentation (leaflets, brochures, books, magazines, guidebooks, posters whether or
not framed, unframed photographs and photographic enlargements, maps whether
or not illustrated, window transparencies, and illustrated calendars) intended to be
distributed free of charge and the principal purpose of which is to encourage the
public to visit foreign countries, in particular in order to attend cultural, tourist,
sporting, religious or trade or professional meetings or events, provided that such
literature contains not more than 25 % of private commercial advertising matter,
excluding all private commercial advertising for Community firms, and that the
general nature of its promotional aims is evident;
(b)
foreign hotel lists and yearbooks published by the official tourist agencies, or under
their auspices, and timetables for foreign transport services, where such literature is
intended to be distributed free of charge and contains not more than 25 % of private
commercial advertising, excluding all private commercial advertising for Community
firms;
(c)
reference material supplied to accredited representatives or correspondents
appointed by official national tourist agencies and not intended for distribution, viz.
yearbooks, lists of telephone or telex numbers, hotel lists, fairs catalogues,
specimens of craft goods of negligible value, and literature on museums,
universities, spas or other similar establishments.
TITLE XXIV
MISCELLANEOUS DOCUMENTS AND ARTICLES
Article 109
The following shall be admitted free of import duties
(a)
documents sent free of charge to the public services of Member States;
(b)
publications of foreign governments and publications of official international bodies
intended for distribution without charge;
(c)
ballot papers for elections organized by bodies set up in third countries;
(d)
objects to be submitted as evidence or for like purposes to the courts or other official
agencies of the Member States;
(e)
specimen signatures and printed circulars concerning signatures sent as part of
customary exchanges of information between public services or banking
establishments;
(f)
official printed matter sent to the central banks of the Member States;
(g)
reports, statements, notes, prospectuses, application forms and other documents
drawn up by companies registered in a third country and sent to the bearers or
subscribers of securities issued by such companies;
(h)
recorded media (punched cards, sound recordings, microfilms, etc.) used for the
transmission of information sent free of charge to the addressee, in so far as duty-
free admission does not give rise to abuses or to major distortions of competition;
(i)
files, archives, printed forms and other documents to be used in international meetings,
conferences or congresses, and reports on such gatherings;
(j)
plans, technical drawings, traced designs, descriptions and other similar documents
imported with a view to obtaining or fulfilling orders in third countries or to
participating in a competition held in the customs territory of the Community;
(k)
documents to be used in examinations held in the customs territory of the Community
by institutions set up in third countries;
(l)
printed forms to be used as official documents in the international movement of vehicles
or goods, within the framework of international conventions;
(m)
printed forms, labels, tickets and similar documents sent by transport undertakings or
by undertakings of the hotel industry in a third country to travel agencies set up in
the customs territory of the Community;
(n)
printed forms and tickets, bills of lading, way-bills and other commercial or office
documents which have been used;
(o)
official printed forms from third country or international authorities, and printed
matter conforming to international standards sent for distribution by third country
associations to corresponding associations located in the customs territory of the
Community;
(p)
photographs, slides and stereotype mats for photographs, whether or not captioned,
sent to press agencies or newspaper or magazine publishers;
(q)
tax and similar stamps proving payment of charges in third countries.
TITLE XXV
ANCILLARY MATERIALS FOR THE STOWAGE AND
PROTECTION OF GOODS DURING THEIR TRANSPORT
Article 110
The various materials such as rope, straw, cloth, paper and cardboard, wood and plastics which
are used for the stowage and protection — including heat protection — of goods during
their transport from a third country to the customs territory of the Community, not normally
reusable, shall be admitted free of import duties.
TITLE XXVI
LITTER, FODDER AND FEEDINGSTUFFS FOR ANIMALS DURING THEIR
TRANSPORT
Article 111
Litter, fodder and feedingstuffs of any description put on board the means of transport used
to convey animals from a third country to the customs territory of the Community for the
purpose of distribution to the said animals during the journey shall be admitted free of
import duties.
TITLE XXVII
FUEL AND LUBRICANTS PRESENT IN LAND MOTOR
VEHICLES AND SPECIAL CONTAINERS
Article 112
1. Subject to the provisions of Articles 113 to 115
(a)
fuel contained in the standard tanks of
- private and commercial motor vehicles and motor cycles,
- special containers,
entering the customs territory of the Community;
(b)
fuel contained in portable tanks carried by private motor vehicles and motor cycles,
with a maximum of 10 litres per vehicle and without prejudice to national provisions
on the holding and transport of fuel;
shall be admitted free of import duties.
2. For the purposes of paragraph 1
(a)
'commercial motor vehicle' means any motorized road vehicle (including tractors
with or without trailers) which by its type of construction and its equipment is
designed for and capable of transporting, whether for payment or not
- more than nine persons including the driver,
- goods,
- and any road vehicle for a special purpose other than transport as such;
(b)
'private motor vehicle' means any motor vehicle not covered by the definition set
out in (a);
(c)
'standard tanks' means
— the tanks permanently fixed by the manufacturer to all motor vehicles of the
same type as the vehicle in question and whose permanent fitting enables fuel to be
used directly, both for the purpose of propulsion and, where appropriate, for the
operation, during transport, of refrigeration systems and other systems.
Gas tanks fitted to motor vehicles designed for the direct use of gas as a fuel and tanks
fitted to the other systems with which the vehicle may be equipped shall also be
considered to be standard tanks,
— tanks permanently fixed by the manufacturer to all containers of the same type as
the container in question and whose permanent fitting enables fuel to be used directly
for the operation, during transport, of the refrigeration systems and other systems
with which special containers are equipped;
(d)
'special container' means any container fitted with specially designed apparatus for
refrigeration systems, oxygenation systems, thermal insulation systems, or other
systems.
Article 113
As regards the fuel contained in the standard tanks of commercial motor vehicles and
special containers, Member States may limit application of the relief to 200 litres per vehicle,
per special container and per journey.
Article 114
Member States may limit the amount of duty-free fuel allowed in the case of
- commercial motor vehicles engaged in international transport into their frontier zone to a
maximum depth of 25 km as the crow flies, provided such journeys are made by persons
residing in the frontier zone,
- private motor vehicles belonging to persons residing in the frontier zone specified in
Article 49 (2).
Article 115
Fuel admitted duty-free under Articles 112 to 114 may not be used in a vehicle other than that
in which it was imported nor be removed from that vehicle and stored, except during
necessary repairs to that vehicle, nor be transferred, whether for a consideration or free of
charge, by the person benefiting from the relief.
Non-compliance with the preceding paragraph shall give rise to application of the import
duties relating to the products in question at the rate in force on the date of such non-
compliance, on the basis of the type of goods and the customs value ascertained or
accepted on that date by the competent authorities.
Article 116
The relief referred to in Article 112 shall also apply to the lubricants present in the motor
vehicles and required for their normal operation during the journey in question.
TITLE XXVIII
MATERIALS FOR THE CONSTRUCTION, UPKEEP OR ORNAMENTATION
OF MEMORIALS TO,OR CEMETERIES FOR, WAR VICTIMS
Article 117
Goods of every description, imported by organizations authorized for this purpose by the
competent authorities, to be used for the construction, upkeep or ornamentation of cemeteries
and tombs of, and memorials to, war victims of third countries who are buried in the
customs territory of the Community, shall be admitted free of import duties.
TITLE XXIX
COFFINS, FUNERARY URNS AND ORNAMENTAL FUNERARY ARTICLES
Article 118
1. The following shall be admitted free of import duties
(a) coffins containing bodies and urns containing the ashes of deceased persons, as well as
the flowers, funeral wreaths and other ornamental objects normally accompanying
them;
(b) flowers, wreaths and other ornamental objects brought by persons resident in third
countries attending a funeral or coming to decorate graves in the customs territory of the
Community, provided these importations do not reflect, by either their nature or their
quantity, any commercial intent.
(Chapter II (Articles 119 – 126) omissis)
CHAPTER III
GENERAL AND FINAL PROVISIONS
Article 127
Subject to paragraph 2, the provisions of Chapter I shall apply both to goods declared for
free circulation coming directly from third countries and to goods declared for free
circulation after having been subject to another customs procedure.
Article 128
Where relief from import duties is granted conditional upon goods being put to a particular
use by the recipient, only the competent authorities of the Member State in whose territory the
said goods are to be put to such a use may grant this relief.
Article 129
The competent authorities of the Member States shall take all appropriate measures to ensure
that goods placed in free circulation, where relief from import duties is granted conditional
upon goods being put to a particular use by the recipient, may not be used for other purposes
without the relevant import duties being paid, unless such alternative use is in conformity
with the conditions laid down by this Schedule.
Article 130
Where the same person simultaneously fulfils the conditions required for the grant of relief
from import or export duties under different provisions of this Schedule, the provisions in
question shall apply concurrently.
Article 131
Where this Schedule provides that the granting of relief shall be subject to the fulfilment of
certain conditions, the person concerned shall, to the satisfaction of the competent
authorities, furnish proof that these conditions have been met.
Article 132
In the event of duty-free importation being granted within the limit of an amount
determined in EUR, Member States may round-off, upwards or downwards, the sum
arrived at by converting that amount into the national currency.
Member States may also maintain unamended the exchange value in national currency of the
amount determined in EUR if, at the time of the annual adjustment provided for in the first
subparagraph of Article 2 (2) of Regulation (EEC) No 2779/78, as last amended by Regulation
(EEC) No 289/84, the conversion of this amount, before the rounding off provided for in the
previous paragraph leads to an alteration of less than 5 % in the exchange value expressed
in national currency, or to a reduction thereof.
Article 133
1. Nothing in this Schedule shall prevent the Member States from granting
(a) relief pursuant to the Vienna Convention on diplomatic relations of 18 April 1961, the
Vienna Convention on consular relations of 24 April 1963 or other consular
conventions, or the New York Convention of 16 December 1969 on special missions;
(b) relief under the customary privileges accorded by virtue of international agreements or
headquarters agreements to which either a third country or an international
organization is a contracting party, including the relief granted on the occasion of
international meetings;
(c) relief under the customary privileges and immunities accorded in the context of
international agreements concluded by all the Member States and setting up a
cultural or scientific institute or organization under international law;
(d) relief under the customary privileges and immunities accorded in the context of
cultural, scientific or technical cooperation agreements concluded with third
countries;
(e) special relief introduced under agreements concluded with third countries and
providing for common measures for the protection of persons or of the environment;
(f) special relief introduced under agreements concluded with adjacent third countries,
justified by the nature of the frontier-zone trade with the countries in question;
(g) relief in the context of agreements entered into on the basis of reciprocity with third
countries that are Contracting Parties to the Convention on International Civil
Aviation (Chicago 1944) for the purpose of implementing Recommended Practices 4.42
and 4.44 in Annex 9 to the Convention (eighth edition, July 1980).
2. Where an international convention not covered by any of the categories referred
to in paragraph 1, to which a Member State intends to subscribe, provides for the grant of
relief, that Member State shall submit a request to the Commission for the application of
such relief, supplying the Commission with all the necessary information.
3. The supply of information as specified in paragraph 2 shall not be required where the
international convention in question provides for the grant of relief not exceeding the limits
set under Community law.
(Articles 134 – 135 omissis)
Article 136
1. Until the establishment of Community provisions in the field in question, Member
States may grant special relief to armed forces not serving under their flags which are
stationed on their territories in pursuance of international agreements.
2. Until the establishment of Community provisions in the field in question, this
Schedule shall not preclude the retention by Member States of relief granted to workers
returning to their country after having resided for at least six months outside the customs
territory of the Community on account of their occupation.
(Articles 137 – 138 omissis)
Article 139
This Schedule shall apply without prejudice to
(a) Council Regulation (EEC) No 754/76 of 25 March 1976 on the customs treatment
applicable to goods returned to the customs territory of the Community;
(b) the provisions in force concerning the stores of vessels, aircraft and international trains;
(c) provisions on relief introduced by other Community Acts.
ANNEX I
Books, Publications, and Documents
Description
Photographic plates and film, exposed and developed, other than
cinematograph film
− Microfilms of books, children's picture books and drawing or
painting books, school exercise books (workbooks), crossword-
puzzle books, newspapers and periodicals, printed documents
or reports of a non-commercial character, and of loose
illustrations, printed pages and reproduction proofs for the
production of books
− Reproduction films for the production of books
Children's picture, drawing or colouring books
Maps and hydrographic or similar charts of all kinds, including
atlases, wall maps, topographical plans and globes, printed
− Other
− − Other
− Maps, charts and diagrams of interest in scientific fields such
as geology, zoology, botany, mineralogy, palaeontology,
archaeology, ethnology, meteorology, climatology and
geophysics
Architectural, industrial or engineering plans and designs and
reproductions thereof
Other printed matter, including pictures and photographs
− Trade advertising material, commercial catalogues and the like
− − Other
− Catalogues of books and publications, being books and
publications offered for sale by publishers or booksellers
established outside the territory of the European
Communities
− Catalogues of films, recording or other visual and auditory
materials of an educational, scientific or cultural character
− Posters for the promotion of tourism and tourist
publications, brochures, guidebooks, timetables, pamphlets
and like publications, whether or not illustrated, including
those published by private concerns, designed to
encourage the public to travel outside the territory of
the European Communities, including microcopies of such
articles
− Bibliographical information material for distribution free
of charge (')
− Other
− − Other
− − − Other
− Loose illustrations, printed pages and reproduction proofs
to be used for the production of books, including
microcopies of such articles (')
Description
− Microcopies of books, children's picture books and
drawing or painting books, school exercise books
(workbooks), crossword puzzle books, newspapers and
periodicals and of documents or reports of a non-
commercial character (')
− Publications designed to encourage the public to study
outside the territory of the European Communities,
including microcopies of such publications (')
− Meteorological and geophysical diagrams
Instruments, apparatus and models, designed for demonstrational
purposes (for example, in education or exhibitions), unsuitable
for other uses
− Other
- Maps and charts in relief of interest in scientific fields such as
geology, zoology, botany, mineralogy, palaeontology,
archaeology, ethnology, meteorology, climatology and
geophysics
(') The exemption shall not, however, apply to articles in which the advertising covers more than 25
% of the surface. In the case of publications and posters for the promotion of tourism, this
percentage applies only to private commercial publicity.
B. Visual and auditory materials of an educational, scientific or cultural character
The articles listed in Annex II (A) produced by the United Nations or any of its specialized
ANNEX II
A. Visual and auditory materials of an educational, scientific or cultural character
Beneficiary
CN code
Description
establishment or
organizations
3704 00
Photographic plates, film, paper, paperboard and textiles,
exposed but not developed
− Plates and film
ex
3704 00 10
− Cinematograph film, positives, of an
educational,
scientific or cultural character
ex
Photographic plates and film, exposed and developed, other
than cinematograph film
− Of an educational, scientific or cultural character
Cinematograph film, exposed and developed, whether or not
incorporating sound track or consisting only of sound track
− Of a width of 35 mm or more
3706 10
− − Other
− − − Other positives
ex
3706 10 99
− Newsreels (with or without sound track) depicting
events of current news value at the time of
importation, and imported up to a limit of two
copies of each subject for copying purposes
− Archival film material (with or without sound track)
intended for use in connection with newsreel films
− Recreational films particularly suited for children
All organizations
and young people
(including
− Other films of educational, scientific or cultural
broadcasting and
character
television
− Other
3706 90
organizations),
− − Other
institutions or
− − −Other positives
associations
approved by the
− Newsreels (with or without sound track) depicting
ex
3706 90 51
competent
ex
3706 90 91
events of current news value at the time of
authorities of the
ex
3706 90 99
importation, and imported up to a limit of two
Member States for
copies of each subject for copying purposes
the purpose of duty-
− Archival film material (with or without sound track)
free admission of
intended for use in connection with newsreel films
these goods
− Recreational films particularly suited for children
and young people
− Other films of educational, scientific or cultural
character
Other printed matter, including printed pictures and
photographs
− Other
− − Other
4911 99
− − − Other
ex
4911 99 90
− Microcards or other information
storage
media required in computerized information
and documentation services of an educational,
scientific or cultural character
− Wall charts designed solely for demonstration
and education
ex
Records, tapes and other recorded media for sound or other
similarly recorded phenomena including matrices and masters
for the production of records, but excluding products of Chapter
37
− Of an educational, scientific or cultural character
B
Beneficiary
CN code
Description
establishment or
organizations
9023 00
Instruments, apparatus and models, designed for demonstrational
All organizations
purposes (for example, in education or exhibitions), unsuitable
(including
for others uses
broadcasting and
− Patterns, models and wall charts of an educational,
television
scientific or cultural character, designed solely for
organizations),
demonstration and education
institutions or
associations
− Mock-ups or visualizations of abstract concepts such as
molecular structures or mathematical formulae
approved by the
competent
Holograms for laser projection
Various
authorities of the
Multi-media kits
Member States for
the purpose of
Materials for programmed instructions, including materials in
duty-free admission
kit form with the corresponding printed materials
of these goods
B. Collector's pieces and works of art of an educational, scientific or cultural character
CN code
Description
Beneficiary
establishment or
organizations
Various
Collectors' pieces and works of art, not
Galleries, museums and
intended for sale
other institutions
approved by the
competent authorities of
the Member States for the
purpose of duty-free
admission of these goods
ANNEX III
CN code
Description
Other printed
matter, including printed
pictures and
photographs
− Trade advertising material, commercial catalogues and the
4911 10
like
ex 4911 10 90 − − Other
− In relief for the blind and partially sighted
− Other
4911 91
− −Pictures, prints and photographs
− − −Other
ex 4911 91 91 − − − − Pictures and designs
− In relief for the blind and partially sighted
ex 4911 91 99 − − − − Photographs
− In relief for the blind and partially sighted
− − Other
4911 99
ex 4911 99 90 − − − Other
− In relief for the blind and partially sighted
ANNESS IV
Description
Uncoated paper and paperboard, of a kind used for writing,
printing or other graphic purposes, and punch card-stock and
punch tape paper, in rolls or sheets, other than paper of
heading No 4801 or 4803; hand-made paper and paperboard
− Other paper and paperboard, not containing fibres obtained
by mechanical process or of which not more than 10 % by
weight of the total fibre content consists of such fibres
− − Weighing 40 g/m 2 or more but not more than 150 g/m2
− Braille paper
− − Weighing more but not more than 150 g/m2
− − − Other
− Braille paper
− Other paper and paperboard of which more than 10 % by
weight of the total fibre content consists of fibres obtained
by a mechanical process
− Other
− Braille paper
− Other paper and paperboard, weighing more than 150 g/m 2
but less than 225 g/m 2
− − Other
− Braille paper
− Other paper and paperboard, weighing 225 g/m 2 or more
− − Other
− Braille paper
Other paper, paperboard, cellulose wadding and webs of
cellulose fibres, cut to size or shape; other articles of paper
pulp, paper, paperboard, cellulose wadding or webs of
cellulose fibres
− Other paper and paperboard, of a kind used for writing,
printing or other graphic purposes
− − Other
− − Other
− Braille paper
Walking-sticks, seat-sticks, whips, riding-crops and the like
− White canes for the blind and partially sighted
Typewriters and word-processing machines
− Adapted for use by the blind and partially sighted
Automatic data-processing machines and units thereof;
magnetic or optical readers, machines for transcribing data
onto data media in coded form and machines for processing
such data, not elsewhere specified or included
− Equipment for the mechanical production of braille and
recorded material for the blind
Turntables (record-decks), record-players, cassette-players and
other sound reproducing apparatus, not incorporating a sound
Description
recording device
− Record-players and cassette players specially designed or
adapted for the blind and partially sighted
Records, tapes and other recorded media for sound or other
similarly recorded phenomena, including matrices and masters
for the production of records, but excluding products of Chapter
37
− Talking books
− Magnetic tapes and cassettes for the production of Braille and
talking books
Liquid crystal devices not constituting articles provided for more
specifically in other headings; lasers, other than laser diodes;
other optical appliances and instruments, not specified or
included elsewhere in this chapter
− Other devices, appliances and instruments
Television enlargers for the blind and partially sighted
Orthopaedic appliances, including crutches, surgical belts and
trusses; splints and other fracture appliances; artificial parts of
the body; hearing aids and other appliances which are worn or
carried, or implanted in the body, to compensate for a defect or
disability
− Other
− − Other
− Electronic orientator and obstacle detector appliances for
the blind and partially sighted
− Television enlargers for the blind and partially sighted
− Electronic reading machines for the blind and partially
sighted
Instruments, apparatus and models, designed for demonstrational
purposes (for example, in education or exhibitions), unsuitable for
other uses
− Other
− Teaching aids and apparatus specifically designed for the use
of the blind and partially sighted
Wrist-watches, pocket-watches and other watches, including
stop-watches, other than those of heading No 9101
− Braille watches with cases other than of precious metals
Articles for funfair, table or parlour games, including pintables,
billiards, special tables for casino games and automatic bowling
alley equipment
− Other
− − Other
− Tables games and accessories specially adapted for the use
of the blind and partially sighted
All other articles specially designed for the education, scientific or
cultural advancement of the blind and partially sighted
PART B
List of biological or chemical substances provided for in Article 60 (1) (b) of
Part A of this Schedule
Article 1
The list of biological or chemical substances eligible for admission with relief from
import duty provided for in Article 60 (1) (b) of Part A of this Schedule is set out in the
Table below.
Table
Reference
HS heading
Description
No
No
2845 90 90
Helium-3
2845 90 90
(Oxygen- 18) Water
20273
2901 29 90
3-Methylpent-l –ene
20274
2901 29 90
4-Methylpent-l –ene
20275
2901 29 90
2-Methylpent-2-ene
20276
2901 29 90
3-Methylpent-2-ene
20277
2901 29 90
4-Methylpent-2-ene
25634
2902 19 10
P-Mentha-1 (7), 2-diene
beta- Phellandrene
14769
2903 69 00
4,4'-Dibromobiphenyl
17305
29041000
Ethyl methanesulphonate
14364
2923 90 00
Decamethonium bromide (INN)
20641
2926 90 90
1-Naphtonitrile
20642
2926 90 90
2-Naphtonitrile
22830
29362100
Retinyl acetate
Orcoacid Sulphorhodamine G
21887
3507 90 00
Phosphoglucomutase
PART C
Provisions for the implementation of Articles 70 to 78
of Part A of this Schedule
Article 1
This Part lays down provisions for the implementation of Articles 70 to 78 of Part A
of this Schedule.
CHAPTER I
PROVISIONS APPLICABLE TO IMPORTATIONS CARRIED OUT BY
INSTITUTIONS OR ORGANIZATIONS
TITLE I
GENERAL PROVISIONS
A. Obligations on the part of the institution or organization to which the
articles are consigned
Article 2
1. The admission free of import duties of articles referred to in Articles 71 and
72 (1) and (2) of Part A of this Schedule shall entail the following obligations on
the part of the institution or organization to which they are consigned
- to dispatch the articles in question directly to the declared place of destination,
- to account for them in its inventory,
- to use them exclusively for the purposes specified in the said Articles,
- to facilitate any verification which the competent authorities consider necessary in
order to ensure that the conditions for granting admission free of import duties
are satisfied, or remain satisfied.
2. The head of the institution or organization to which the articles are
consigned, or his authorized representative shall furnish the competent authorities with
a statement declaring that he is aware of the various obligations listed in paragraph 1
and including an undertaking to comply with them.
The competent authorities may require that the statement referred to in the preceding
subparagraph be produced for each import, or for several imports or for all the imports
to be carried out by the institution or organization to which the articles are consigned.
B. Provisions to be applied where the articles are lent, hired out or transferred
Article 3
1. Where the provisions of the first sentence of the second subparagraph of
Article 77 (2) of Part A of this Schedule are applied, the institution or
organization to which an article for the use of handicapped persons is lent, hired
out or transferred shall, from the date of receipt of the article, comply with the same
obligations as those set out in Article 2.
2. Where the institution or organization to which an article is lent, hired out or
transferred is situated in a Member State other than that in which the institution or
organization that lent, hired out or transferred the article is situated, upon the
dispatch of such article the competent customs office of the Member State of
dispatch shall issue a Control Copy T 5 in accordance with the rules laid down in
Regulation (EEC) No 2823/87 in order to ensure that such article is put to a use
entitling it to continue to qualify for admission free of import duties
'Article for the handicapped: continuation of relief subject to compliance with the
second subparagraph of Article 77 (2) of Regulation (EEC) No 918/83'.
3. The provisions of paragraphs 1 and 2 shall apply mutatis mutandis to the
loan, hire or transfer of spare parts, components or accessories specifically for
articles for the use of handicapped persons and to tools for the maintenance, control,
calibration or repair of the said articles which have been admitted free of import duties
under the second subparagraph of Articles 71 and 72 (2) of Part A of this Schedule.
TITLE II
SPECIFIC PROVISIONS RELATING TO THE ADMISSION FREE OF
IMPORT DUTIES OF ARTICLES REFERRED TO IN THE FIRST
SUBPARAGRAPH OF ARTICLE 71 OF PART A OF THIS SCHEDULE
Article 4
1. In order to obtain admission free of import duties of an article for the use of
the blind in accordance with the first subparagraph of Article 71 of Part A of this
Schedule, the head of the institution or organization to which the article is
consigned, or his authorized representative, must submit an application to the
competent authority of the Member State in which the institution or organization is
situated.
Such application must be accompanied by all information which the competent
authority considers necessary for the purpose of determining whether the conditions laid
down for granting admission free of import duties are fulfilled.
2. The competent authority of the Member State where the institution or
organization to which the article is consigned is situated shall give a direct ruling on
the application referred to in paragraph 1.
TITLE III
SPECIFIC PROVISIONS RELATING TO THE IMPORTATION FREE OF
IMPORT DUTIES OF ARTICLES REFERRED TO IN ARTICLE 72 (1) OF
PART A OF THIS SCHEDULE
(Article 5 omissis)
Article 6
1. In order to obtain admission free of import duties of an article for the use of
handicapped persons under the provisions of Article 72 (1) of Part A of this
Schedule the head of the institution or organization to which the article is
consigned, or his authorized representative, must submit an application to the
competent authority of the Member State in which the institution or organization is
situated.
2. The application referred to in paragraph 1 shall contain the following
information relating to the article in question
(a)
the precise trade description of the article used by the manufacturer, its
presumed combined nomenclature classification and the objective technical
characteristics indicating that it was specially designed for the education,
employment or social advancement of handicapped persons;
(b)
the name or business name and address of the manufacturer and, if applicable,
of the supplier;
(c)
the country of origin of the article;
(d)
the place of destination of the article;
(e)
the precise use for which the article is intended;
(f)
the price of the article or its value for customs purposes;
(g)
the quantity of the article in question.
Documentary evidence providing all relevant information on the characteristics and
technical specifications of the article shall be furnished with the application.
Article 7
The competent authority of the Member State in which is situated the institution or
organization to which the articles are consigned shall take a direct decision on
applications under Article 6.
(Articles 8 – 9 omissis)
Article 10
Authorizations for admission free of import duties shall be valid for a period of six
months.
The competent authorities may, however, set a longer period in the light of the
particular circumstances of each case.
TITLE V
SPECIAL PROVISIONS RELATING TO THE ADMISSION FREE OF
IMPORT DUTIES OF SPARE PARTS, COMPONENTS, SPECIFIC
ACCESSORIES OR TOOLS UNDER THE SECOND SUBPARAGRAPH OF
ARTICLE 71 AND ARTICLE 72 (2) OF PART A OF THIS SCHEDULE
Article 13
For the purposes of the second subparagraph of Articles 71 and 72 (2) of Part A of
this Schedule, 'specific accessories' means items specially designed for use with a
specific article for the purpose of improving its performance and scope.
Article 14
In order to obtain admission free of import duties of spare parts, components
specific accessories or tools under the second subparagraph of Article 71 or 72 (2) of
Part A of this Schedule, the head of the institution or organization to which the articles
are consigned, or his authorized representative, must submit an application to the
competent authority of the Member State in which the institution or organization is
situated.
This application must be accompanied by all data deemed necessary by the competent
authority for the purpose of determining whether the conditions laid down in the
second subparagraph of Article 71 or in Article 72 (2) of Part A of this Schedule are
fulfilled.
Article 15
The competent authority of the Member State in which is situated the institution or
organization to which such articles are consigned shall give a direct decision on
applications under Article 14.
CHAPTER II
PROVISIONS APPLICABLE TO IMPORTATIONS CARRIED OUT BY
BLIND PERSONS AND OTHER HANDICAPPED PERSONS
Article 16
Articles 4, 13, 14 and 15 shall apply mutatis mutandis to exemption from import
duties of the articles referred to in the first and second subparagraphs of Article 71 of
Part A of this Schedule imported by blind persons themselves for their own use.
Article 17
The following shall apply mutatis mutandis to exemption from import duties of articles
imported by handicapped persons themselves for their own use
-
Article 6, 7 and 10 in the case of articles referred to in Article 72 (1) of Part A
of this Schedule,
-
Articles 13, 14 and 15 in the case of articles referred to in Article 72 (2) of Part
A of this Schedule.
Article 18
The competent authorities may allow the application provided for in Articles 4 and 6
to be made in a simplified form, where it relates to items imported under the
conditions referred to in Articles 16 and 17.
PART D
Provisions for the implementation of Articles 50 to 59b, 63a and 63b of Part A
of this Schedule
Article I
This Part lays down provisions for the implementation of Articles 50 to 59b, 63a and
63b of Part A of this Schedule.
TITLE I
GENERAL PROVISIONS
A. Obligations on the part of the establishment or organization to which the
goods are consigned
Article 2
1. The admission free of import duties of educational, scientific and cultural
materials referred to in Article 51, 52 (1) and 53 of Part A of this Schedule,
hereinafter referred to as 'goods', shall entail the following obligations on the part of
the establishment or organization to which the goods are consigned
- to dispatch the goods in question directly to the declared place of destination,
- to account for them in its inventory,
- to facilitate any verification which the competent authorities consider necessary in
order to ensure that the conditions for granting admission free of import duties
are satisfied, or remain satisfied.
In addition, in the case of goods referred to in Articles 52 (1) and 53 of Part A of
this Schedule, it shall entail the obligation on the part of the establishment or
organization to which the goods are consigned to use the abovementioned goods
exclusively for non-commercial purposes within the meaning of the second indent of
Article 54 of Part A of this Schedule.
2. The head of the establishment or organization to which the goods are
consigned, or his authorized representative, shall furnish the competent authorities
with a statement declaring that he is aware of the various obligations listed in
paragraph 1 and including an undertaking to comply with them.
The competent authorities may require that the statement referred to in the preceding
subparagraph be produced for each import, or for several imports, or for all the imports
to be carried out by the establishment or organization to which the goods are
consigned.
B. Provisions to be applied where the goods are lent, hired out or transferred
Article 3
1. Where the provisions of the first subparagraph of Article 57 (2) of Part A of
this Schedule are applied, the establishment or organization to which goods are lent,
hired out or transferred shall, from the date of receipt of the goods, comply with
the same obligations as those set out in Article 2.
2. Where the establishment or organization to which the goods are lent, hired
out or transferred is situated in a Member State other than that in which the
establishment that lent, hired out or transferred the goods is situated, upon the
dispatch of such goods the competent customs office of the Member State of
dispatch shall issue a control Copy T 5 in accordance with the rules laid down in
Regulation (EEC) No 2823/87 in order to ensure that such goods are put to a use
entitling them to continue to qualify for admission free of import duties
'UNESCO goods: continuation of relief subject to compliance with the first
subparagraph of Article 57 (2) of Regulation (EEC) No 918/83'.
3. The provisions of paragraphs 1 and 2 shall apply mutatis mutandis to the
loan, hire or transfer of spare parts, components or specific accessories for scientific
instruments or apparatus, and to tools for the maintenance, control, calibration or
repair of scientific instruments or apparatus, which have been admitted free of import
duties under Article 53 of Part A of this Schedule.
TITLE II
SPECIFIC PROVISIONS RELATING TO THE ADMISSION FREE OF
IMPORT DUTIES OF EDUCATIONAL, SCIENTIFIC OR CULTURAL
MATERIALS IN ACCORDANCE WITH ARTICLE 51 OF PART A OF
THIS SCHEDULE
Article 4
In order to obtain admission free of import duties of goods in accordance with Article
51 of Part A of this Schedule, the head of the establishment or organization to which
the goods are consigned, or his authorized representative, must submit an application to
the competent authority of the Member State in which the establishment or
organization is situated.
Such application must be accompanied by all information which the competent
authority considers necessary for the purpose of determining whether the conditions laid
down for granting admission free of import duties are fulfilled.
TITLE III
SPECIFIC PROVISIONS RELATING TO THE IMPORTATION FREE OF
IMPORT DUTIES OF SCIENTIFIC INSTRUMENTS AND APPARATUS
UNDER ARTICLES 52 AND 54 OF PART A OF THIS SCHEDULE
Article 5
For the purposes of the first indent of Article 54 of Part A of this Schedule, the
objective technical characteristics of a scientific instrument or apparatus shall be
understood to mean those characteristics resulting from the construction of that
instrument or apparatus or from adjustments to a standard instrument or apparatus
which make it possible to obtain high-level performances above those normally
required for industrial or commercial use.
Where it is not possible to establish clearly on the basics of its objective technical
characteristics whether an instrument or apparatus is to be regarded as a scientific
instrument or apparatus, reference shall be made to the use of the instrument or
apparatus for which admission free of import duties is requested. If this examination
shows that the instrument or apparatus in question is used for scientific purposes, it
shall be deemed to be of a scientific nature.
Article 6
1. In order to obtain admission free of import duties of a scientific instrument or
apparatus under the provisions of Article 52 (1) of Part A of this Schedule, the head
of the establishment or organization to which the goods are consigned, or his
authorized representative, must submit an application to the competent authority of
the Member State in which the establishment or organization is situated.
2. The application referred to in paragraph 1 must contain the following
information relating to the instrument or apparatus in question
(a)
the precise trade description of the instrument or apparatus used by the
manufacturer, its presumed combined nomenclature classification and the
objective technical characteristics on the basis of which the instrument or
apparatus is considered to be scientific;
(b)
the name or business name and address of the manufacturer and, if available,
of the supplier;
(c)
the country of origin of the instrument or apparatus;
(d)
the place where the instrument or apparatus is to be used;
(e)
the precise use for which the instrument or apparatus is intended;
(f)
the price of the instrument or apparatus or its value for customs purposes;
(g)
the quantity of the instrument or apparatus in question.
Documentary evidence providing all relevant information on the characteristics and
technical specifications of the instrument or apparatus must be furnished with the
application.
Article 7
The competent authority of the Member State in which is situated the establishment or
organization to which the goods are consigned shall take a direct decision on
applications under Article 6 in all cases.
Article 8
Authorizations for admission free of import duties shall be valid for a period of six
months.
The competent authorities may, however, set a longer period in the light of the
particular circumstances of each case.
(Articles 9 – 11 omissis)
TITLE V
SPECIFIC PROVISIONS RELATING TO THE ADMISSION FREE OF
IMPORT DUTIES OF SPARE PARTS, COMPONENTS, SPECIFIC
ACCESSORIES AND TOOLS UNDER ARTICLE 53 PART A OF THIS