cap_337

Second Schedule — IMPORT DUTIES ACT

Laws of Malta — Chapter 337 — IMPORT DUTIES ACT

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Second Schedule · IMPORT DUTIES ACT

Amended by

XVI.1992.4;

(Article 5)

VIII.1994.3;

XV.1995.8.

Part A

Substituted by

System of reliefs from duty

XII.1997.77.

Amended by

L.N. 149 of 2000.

Substituted by

VIII. 2001.3;

L.N. 344 of 2004.

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 this Act;

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.

3. 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 twelve 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 twelve months.

Article 5

No relief shall be granted for

(a) alcoholic products;

(b) tobacco or tobacco products;

(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 twelve 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 twelve 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

r e s i d e n c e t h e r e w i t h i n a p e r i o d o f s i x m o nt h s . S u c h u n d e r t a k i n g sh a l l b e

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 twelve 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

twelve 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.

IMPORT DUTIES

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;

(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 twelve months;

(b) are the owners of the secondary residence in question or have rented it

for not less than two years; and

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 ten 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;

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;

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;

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 twelve 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;

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;

(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 twelve months from the date when

the undertaking ceased its activities in the third country of departure.

Article 37

1. Until twelve 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 thirty-six 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.

IMPORT DUTIES

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), or

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;

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 seventeen 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 fifteen 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,

IMPORT DUTIES

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 52 which

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.

4. 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;

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;

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 XIVa

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 XIVb

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

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;

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;

(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.

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 non-profit-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.

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

d i s a s t e r v i ct i m s , m a y n o t b e l e n t , h i r e d o u t o r t r a n s f e r r e d , w h e t h e r f o r 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.

IMPORT DUTIES

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;

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;

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

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.

IMPORT DUTIES

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;

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

(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;

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;

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;

(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;

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

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;

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

IMPORT DUTIES

international bodies intended for distribution without charge;

(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

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);

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

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

IMPORT DUTIES

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;

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;

ANNEX I

Books, Publications, and Documents

Description

Photographic plates and film, exposed and developed, other than

cinematograph film

ex 3705 20 00 - 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

ex 3705 10 00 - Reproduction films for the production of books

ex 3705 90 10

ex 3705 90 90

4903 00 00 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

ex 4905 99 00 - - Other

- Maps, charts and diagrams of interest in scientific fields such

as geology, zoology, botany, mineralogy, palaeontology,

a r c h a e o l o g y, e t h n o l o g y, m e t e o r o l o g y, c l i m a t o l o g y a n d

geophysics

ex 4906 00 00 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

ex 4911 10 90 - - Other

IMPORT DUTIES

Description

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 ( 1 )

- Other

- - Other

ex 4911 99 90 - - - Other

- Loose illustrations, printed pages and reproduction proofs to

be used for the production of books, including microcopies of

such articles ( 1 )

- 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 ( 1 )

- Publications designed to encourage the public to study

outside the territory of the European Communities, including

microcopies of such publications ( 1 )

- 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

g e o l o g y, z o o l o g y, b o t a n y, m i n e r a l o g y, p a l a e o n t o l o g y,

a r c h a e o l o g y, e t h n o l o g y, m e t e o r o l o g y, c l i m a t o l o g y a n d

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.

Visual and auditory materials of an educational, scientific or cultural

The articles listed in Annex II (A) produced by the United Nations or any of

its specialized agencies.

ANNEX II

Visual and auditory materials of an educational, scientific or cultural

Description

Beneficiary

establishment

or organizations

Photographic plates, film, paper, paperboard and textiles,

exposed but not developed

ex 3704 00 10 - Plates and film

- Cinematograph film, positives, of an educational,

scientific or cultural character

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

- Of a width of 35 mm or more

Other

Other positives

- Newsreels (with or without sound track)

All

depicting events of current news value at the time

of importation, and imported up to a limit of two organizations

(including

copies of each subject for copying purposes

broadcasting

- Archival film material (with or without sound and television

t r a c k ) i n t e nd e d f o r u s e i n c o n ne c t i o n w i t h organizations),

newsreel films

institutions or

- Recreational films particularly suited for children associations

approved by the

and young people

competent

- Other films of educational, scientific or cultural authorities of

character

the Member

States for the

- Other

purpose of

Other

duty-free

admission of

Other positives

these goods

- Newsreels (with or without sound track)

depicting

events

current

news

value

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

t r a c k ) i n t e nd e d f o r u s e i n c o n ne c t i o n w i t h

newsreel films

- Recreational films particularly suited for children

and young people

- Other films of educational, scientific or cultural

character

Other printed matter, including prin ted pictures and

photographs

- Other

Other

IMPORT DUTIES

Description

Beneficiary

establishment

or organizations

- 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

All

and education

organizations

Records, tapes and other recorded media for sound or other

(including

similarly recorded phenomena including matrices and broadcasting

masters for the production of records, but excluding and television

products of Chapter 37

organizations),

institutions or

- Of an educational, scientific or cultural character

associations

I n s t r u m e n t s , a p p a r a t u s a n d m o d e l s , d e s i g n e d f o r approved by the

demonstrational purposes (for example, in education or

competent

exhibitions), unsuitable for others uses

authorities of

- Patterns, models and wall charts of an educational, the Member

scientific or cultural character, designed solely for States for the

purpose of

demonstration and education

duty-free

- Mock-ups or visualizations of abstract concepts such as admission of

molecular structures or mathematical formulae

these goods

Holograms for laser projection

Multi-media kits

Materials for programmed instructions, including materials

in kit form with the corresponding printed materials

Collector's pieces and works of art of an educational, scientific or cultural

Description

Beneficiary

establishment

or organizations

Collectors’ pieces and works of art, not intended for sale

Galleries,

museums and

other

institutions

approved by the

competent

authorities of

the Member

States for the

purpose of

duty-free

admission of

these goods

ANNEX III

Description

Other printed matter, including printed pictures and photographs

- Trade advertising material, commercial catalogues and the like

ex 4911 10 90 - - Other

- In relief for the blind and partially sighted

- Other

- - 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

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

ex 4802 52 00 - - Weighing 40 g/m 2 or more but not more than 150 g/m 2

- Braille paper

- - Weighing more but not more than 150 g/m 2

ex 4802 53 90 - - - 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

ex 4802 60 90 - Other

- Braille paper

Uncoated paper and paperboard, in rolls or sheets

- Other paper and paperboard, weighing 150 g/m 2 or more

4805 60 90 - Other

- Braille paper

IMPORT DUTIES

Description

Other paper and paperboard, weighing more than 150 g/m 2 but

less than 225 g/m 2

ex 4805 70 90 - - Other

- Braille paper

- Other paper and paperboard, weighing 225 g/m 2 or more

ex 4805 80 90 - - 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

ex 4823 59 90 - - Other

- Braille paper

ex 6602 00 00 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 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

ex 9013 80 00 - Other devices, appliances and instruments

Television enlargers for the blind and partially sighted

Description

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

ex 9021 90 90 - - 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

ex 9023 00 90 - 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

ex 9504 90 90 - - 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 No HS heading No

Description

2845 90 90

Helium-3

2845 90 90

(Oxygen- 18) Water

2901 29 90

3-Methylpent-1-ene

IMPORT DUTIES

Reference No HS heading No

Description

20274

2901 29 90

4-Methylpent-1-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

2904 10 00

Ethyl methanesulphonate

14364

2923 90 00

Decamethonium bromide (INN)

20641

2926 90 90

1-Naphtonitrile

20642

2926 90 90

2-Naphtonitrile

22830

2936 21 00

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

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.

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

← Art. 2 Interpretation. IMPORT DUTIES ACT Art. 3 Legal effect of notes and rules in Customs Tariff. →

Second Schedule — IMPORT DUTIES ACT

Second Schedule · IMPORT DUTIES ACT

Fragen Sie sich, wie diese Gesetzesbestimmung auf Ihren Fall anwendbar ist?