Schedule — IMPORT DUTIES ACT

(Article 5 omissis)

Article 6

1. In order to obtain admission free of import duties of an article for the use of

handicapped persons under the provisions of Article 72(1) of Part A of this Schedule

the head of the institution or organization to which the article is consigned, or his

authorized representative, must submit an application to the competent authority of

the Member State in which the institution or organization is situated.

2. The application referred to in paragraph 1 shall contain the following

information relating to the article in question

(a) the precise trade description of the article used by the manufacturer, its

presumed combined nomenclature classification and the objective

technical characteristics indicating that it was specially designed for the

education, employment or social advancement of handicapped persons;

(b) the name or business name and address of the manufacturer and, if

applicable, of the supplier;

(c) the country of origin of the article;

(d) the place of destination of the article;

(e) the precise use for which the article is intended;

(f)

the price of the article or its value for customs purposes;

(g) the quantity of the article in question.

Documentary evidence providing all relevant information on the

characteristics and technical specifications of the article shall be furnished with the

application.

Article 7

The competent authority of the Member State in which is situated the

institution or organization to which the articles are consigned shall take a direct

decision on applications under Article 6.

(Articles 8 - 9 omissis)

Article 10

Authorizations for admission free of import duties shall be valid for a period

of six months.

The competent authorities may, however, set a longer period in the light of

the particular circumstances of each case.

TITLE V

SPECIAL PROVISIONS RELATING TO THE ADMISSION FREE OF IMPORT

DUTIES OF SPARE PARTS, COMPONENTS, SPECIFIC ACCESSORIES OR

TOOLS UNDER THE SECOND SUBPARAGRAPH OF ARTICLE 71 AND

ARTICLE 72(2) OF PART A OF THIS SCHEDULE

Article 13

For the purposes of the second subparagraph of Articles 71 and 72(2) of Part

A of this Schedule, "specific accessories" means items specially designed for use

with a specific article for the purpose of improving its performance and scope.

Article 14

In order to obtain admission free of import duties of spare parts, components

specific accessories or tools under the second subparagraph of Article 71 or 72(2) of

Part A of this Schedule, the head of the institution or organization to which the

articles are consigned, or his authorized representative, must submit an application

to the competent authority of the Member State in which the institution or

organization is situated.

This application must be accompanied by all data deemed necessary by the

competent authority for the purpose of determining whether the conditions laid down

in the second subparagraph of Article 71 or in Article 72(2) of Part A of this

Schedule are fulfilled.

Article 15

The competent authority of the Member State in which is situated the

institution or organization to which such articles are consigned shall give a direct

decision on applications under Article 14.

CHAPTER II

PROVISIONS APPLICABLE TO IMPORTATIONS CARRIED OUT BY BLIND

PERSONS AND OTHER HANDICAPPED PERSONS

Article 16

Articles 4, 13, 14 and 15 shall apply mutatis mutandis to exemption from

import duties of the articles referred to in the first and second subparagraphs of

Article 71 of Part A of this Schedule imported by blind persons themselves for their

own use.

Article 17

The following shall apply mutatis mutandis to exemption from import duties

of articles imported by handicapped persons themselves for their own use

-

Article 6, 7 and 10 in the case of articles referred to in Article 72(1) of

Part A of this Schedule,

-

Articles 13, 14 and 15 in the case of articles referred to in Article 72(2)

of Part A of this Schedule.

Article 18

The competent authorities may allow the application provided for in Articles

4 and 6 to be made in a simplified form, where it relates to items imported under the

conditions referred to in Articles 16 and 17.

PART D

Provisions for the implementation of Articles 50 to 59b, 63a and 63b

of Part A of this Schedule

Article 1

This Part lays down provisions for the implementation of Articles 50 to 59b,

63a and 63b of Part A of this Schedule.

TITLE I

GENERAL PROVISIONS

A.

Obligations on the part of the establishment or organization to which the

goods are consigned

Article 2

1. The admission free of import duties of educational, scientific and cultural

materials referred to in Article 51, 52(1) and 53 of Part A of this Schedule,

hereinafter referred to as "goods", shall entail the following obligations on the part

of the establishment or organization to which the goods are consigned

-

to dispatch the goods in question directly to the declared place of

destination,

-

to account for them in its inventory,

-

to facilitate any verification which the competent authorities consider

necessary in order to ensure that the conditions for granting admission

free of import duties are satisfied, or remain satisfied.

In addition, in the case of goods referred to in Articles 52(1) and 53 of Part

A of this Schedule, it shall entail the obligation on the part of the establishment or

organization to which the goods are consigned to use the abovementioned goods

exclusively for non-commercial purposes within the meaning of the second indent of

Article 54 of Part A of this Schedule.

2. The head of the establishment or organization to which the goods are

consigned, or his authorized representative, shall furnish the competent authorities

with a statement declaring that he is aware of the various obligations listed in

paragraph 1 and including an undertaking to comply with them.

The competent authorities may require that the statement referred to in the

preceding subparagraph be produced for each import, or for several imports, or for

all the imports to be carried out by the establishment or organization to which the

goods are consigned.

B.

Provisions to be applied where the goods are lent, hired out or transferred

Article 3

1. Where the provisions of the first subparagraph of Article 57(2) of Part A of

this Schedule are applied, the establishment or organization to which goods are lent,

hired out or transferred shall, from the date of receipt of the goods, comply with the

same obligations as those set out in Article 2.

2. Where the establishment or organization to which the goods are lent, hired

out or transferred is situated in a Member State other than that in which the

establishment that lent, hired out or transferred the goods is situated, upon the

dispatch of such goods the competent customs office of the Member State of

dispatch shall issue a control Copy T 5 in accordance with the rules laid down in

Regulation (EEC) No 2823/87 in order to ensure that such goods are put to a use

entitling them to continue to qualify for admission free of import duties

"UNESCO goods: continuation of relief subject to compliance with the first

subparagraph of Article 57 (2) of Regulation (EEC) No 918/83".

3. The provisions of paragraphs 1 and 2 shall apply mutatis mutandis to the

loan, hire or transfer of spare parts, components or specific accessories for scientific

instruments or apparatus, and to tools for the maintenance, control, calibration or

repair of scientific instruments or apparatus, which have been admitted free of

import duties under Article 53 of Part A of this Schedule.

TITLE II

SPECIFIC PROVISIONS RELATING TO THE ADMISSION FREE OF IMPORT

DUTIES OF EDUCATIONAL, SCIENTIFIC OR CULTURAL MATERIALS IN

ACCORDANCE WITH ARTICLE 51 OF PART A OF THIS SCHEDULE

Article 4

In order to obtain admission free of import duties of goods in accordance

with Article 51 of Part A of this Schedule, the head of the establishment or

organization to which the goods are consigned, or his authorized representative,

must submit an application to the competent authority of the Member State in which

the establishment or organization is situated.

Such application must be accompanied by all information which the

competent authority considers necessary for the purpose of determining whether the

conditions laid down for granting admission free of import duties are fulfilled.

TITLE III

SPECIFIC PROVISIONS RELATING TO THE IMPORTATION FREE OF IMPORT

DUTIES OF SCIENTIFIC INSTRUMENTS AND APPARATUS UNDER

ARTICLES 52 AND 54 OF PART A OF THIS SCHEDULE

Article 5

For the purposes of the first indent of Article 54 of Part A of this Schedule,

the objective technical characteristics of a scientific instrument or apparatus shall be

understood to mean those characteristics resulting from the construction of that

instrument or apparatus or from adjustments to a standard instrument or apparatus

which make it possible to obtain high-level performances above those normally

required for industrial or commercial use.

Where it is not possible to establish clearly on the basics of its objective

technical characteristics whether an instrument or apparatus is to be regarded as a

scientific instrument or apparatus, reference shall be made to the use of the

instrument or apparatus for which admission free of import duties is requested. If

this examination shows that the instrument or apparatus in question is used for

scientific purposes, it shall be deemed to be of a scientific nature.

Article 6

1. In order to obtain admission free of import duties of a scientific instrument

or apparatus under the provisions of Article 52(1) of Part A of this Schedule, the

head of the establishment or organization to which the goods are consigned, or his

authorized representative, must submit an application to the competent authority of

the Member State in which the establishment or organization is situated.

2. The application referred to in paragraph 1 must contain the following

information relating to the instrument or apparatus in question

(a) the precise trade description of the instrument or apparatus used by the

manufacturer, its presumed combined nomenclature classification and

the objective technical characteristics on the basis of which the

instrument or apparatus is considered to be scientific;

(b) the name or business name and address of the manufacturer and, if

available, of the supplier;

(c) the country of origin of the instrument or apparatus;

(d) the place where the instrument or apparatus is to be used;

(e) the precise use for which the instrument or apparatus is intended;

(f)

the price of the instrument or apparatus or its value for customs

purposes;

(g) the quantity of the instrument or apparatus in question.

Documentary evidence providing all relevant information on the characteristics

and technical specifications of the instrument or apparatus must be furnished with

the application.

Article 7

The competent authority of the Member State in which is situated the

establishment or organization to which the goods are consigned shall take a direct

decision on applications under Article 6 in all cases.

Article 8

Authorizations for admission free of import duties shall be valid for a period

of six months.

The competent authorities may, however, set a longer period in the light of

the particular circumstances of each case.

(Articles 9 - 11 omissis)

TITLE V

SPECIFIC PROVISIONS RELATING TO THE ADMISSION FREE OF IMPORT

DUTIES OF SPARE PARTS, COMPONENTS, SPECIFIC ACCESSORIES AND

TOOLS UNDER ARTICLE 53 PART A OF THIS SCHEDULE

Article 12

For the purpose of Article 53(a) of Part A of this Schedule specific

accessories means those articles specially designed for use with a specific scientific

instrument or apparatus for the purpose of improving its performance and scope.

Article 13

In order to obtain admission free of import duties under Article 53 of Part A

of this Schedule, either of spare parts, components or specific accessories, or of

tools, the head of the establishment or organization to which the goods are

consigned, or his authorized representative, must submit an application to the

competent authority of the Member State in which the establishment or organization

is situated.

This application must be accompanied by all data deemed necessary by the

competent authority for the purpose of determining whether the conditions laid down

in Article 53 of Part A of this Schedule are fulfilled.

Article 14

The competent authority of the Member State in which is situated the

establishment or organization to which the goods are consigned shall take a direct

decision in respect of the application referred to in Article 13.

Article 15

The provisions of Article 8 shall apply to authorizations for admission free

of import duties issued under Article 53 of Part A of this Schedule.

TITLE Va

SPECIAL PROVISIONS RELATING TO THE ADMISSION FREE OF IMPORT

DUTIES OF MEDICAL INSTRUMENTS OR APPARATUS UNDER ARTICLES

63a AND 63b OF PART A OF THIS SCHEDULE

Article 15a

1. In order to obtain admission free of import duties of instruments or

apparatus under Articles 63a and 63b of Part A of this Schedule, the head of the

establishment or organization to which the goods are consigned, or his authorized

representative, must submit an application to the competent authority of the Member

State in which the establishment or organization is situated.

2. The application referred to in paragraph 1 must contain the following

information relating to the instrument or apparatus in question

(a) the precise trade description of the instrument or apparatus used by the

manufacturer, and its presumed classification in the combined

nomenclature;

(b) the name or business name and address of the manufacturer and, if

available, of the supplier;

(c) the country of origin of the instrument or apparatus;

(d) the place where the instrument or apparatus is to be used;

(e) the use which the instrument or apparatus is to be put.

3. In the case of a gift, the application shall also include

(a) the name of business name and address of the donor;

(b) a declaration by the applicant to the effect that

i.

the donation of the instrument or apparatus in question does not

conceal any commercial intent on the part of the donor;

ii.

the donor is no way associated with the manufacturer of the

instruments or apparatus whose duty-free admission is requested.

Article 15c

The competent authority of the Member State in which is situated the

establishment or organization to which the goods are consigned shall take a direct

decision on applications in all cases.

Article 15d

The provisions of Articles 15a and 15c shall apply mutatis mutandis to spare

parts, components, specific accessories and tools to be used for the maintenance,

checking, calibration or repair of instruments of apparatus admitted duty-free

pursuant to Article 63a(2)(a) and (b) of Part A of this Schedule.

Article 15e

The provisions of Article 8 shall apply, mutatis mutandis.

TITLE VI

COMMUNICATION OF INFORMATION TO THE COMMISSION AND THE

MEMBER STATES

Article 16

1. Each Member State shall send the Commission a list of the instruments,

apparatus, spare parts, components, accessories and tools of which the price or the

value for customs purposes exceeds the equivalence of EUR 5000, when converted

to Maltese currency at the time of importation, and in respect of which it has

authorized or refused admission free of import duties under Articles 7, 14 or 15c.

The list shall give the precise trade description of the goods referred to in

the first subparagraph and the eight-figure combined nomenclature code. It shall also

include the name of the manufacturer or manufacturers, the country or countries of

origin and the price or customs value of the goods concerned.

2. The lists referred to in paragraph 1 shall be sent during the first and third

quarters of each year and shall contain particulars of those goods whose admission

free of import duties has been authorized or refused during the preceding six months.

3. The Commission shall forward these lists to the other Member States.

(Article 17 omissis)

Article 18

In order to ensure the uniform application of Community provisions, the

lists referred to in Article 16 shall be examined periodically by the Committee on

Duty Free Arrangements.

TITLE VIa

SPECIFIC PROVISIONS RELATING TO THE ADMISSION FREE OF IMPORT

DUTIES OF EQUIPMENT UNDER ARTICLES 59a AND 59b

OF PART A OF THIS SCHEDULE

Article 18a

1. In order to obtain admission free of import duties of equipment under

Articles 59a and 59b of Part A of this Schedule, the head of the scientific research

establishment or organization based outside the Community or his authorized

representative shall submit an application to the competent authority of the Member

State in which the scientific research establishment or organization based in the

Community is situated.

2. The application referred to in paragraph 1 shall contain the following

information

(a) a copy of the scientific cooperation agreement between research

establishments situated in the Community and in third countries;

(b) the precise trade description of the equipment as well as the quantity

and value thereof and, where appropriate, its presumed classification in

the combined nomenclature;

(c) the country of origin and of consignment of the equipment;

(d) the place where the equipment is to be used;

(e) the use for which the equipment is intended and the duration of its use.

Article 18b

1. Where the competent authority of a Member State in which the

establishment or organization based in the Community is situated receives an

application for the admission free of import duties of equipment as defined by

Article 59a of Part A of this Schedule, the application and related information shall

be sent to the Commission so that it can be examined within the Committee on Duty-

Free Arrangements before a decision is taken by the said competent authority.

For the purposes of this examination, additional information shall be sent to

the Commission on request.

2. The competent authority referred to in paragraph 1 shall inform the

Commission of the decision it has taken concerning admission free of import duties.

Article 18c

The provisions of Article 8 shall apply mutatis mutandis.

PART E

Provisions for the implementation of Article 63c of Part A of this Schedule

Article 1

This Part lays down provisions for the implementation of Article 63c of Part

A of this Schedule.

Article 2

The relief referred to in Article 63c of Part A of this Schedule shall apply

only to consignments sent by the "WHO Collaborating Centre for Chemical

Reference Substances" in Stockholm (Sweden) to consignees who are authorized by

the competent national authorities to receive them duty free.

Article 3

Relief from import duties for consignments referred to in Article 63c of this

Schedule shall be conditional on the display, on packages containing reference

substances, of

-

firstly, the stamp of the WHO Collaborating Centre referred to in

Article 2 above,

-

secondly, a label, a specimen of which is shown in the Annex to this

Part, on which the box corresponding to chemical reference substances

has been clearly marked with a tick.

Article 4

Relief shall extend to any special packaging which is essential to the

transportation of chemical reference substances and to any requisite accessories

which the consignments may contain.

ANNEX

IMPORT DUTIES

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