# Official Journal L 292/2009

| | ISSN 1725-2555
  doi:10.3000/17252555.L_2009.292.eng |
| --- | --- |
| Official Journal
  of the European Union | L 292 |
| | |
| English edition | Legislation | Volume 5210 November 2009 |

ISSN 1725-2555

doi:10.3000/17252555.L_2009.292.eng

Official Journal

of the European Union

L 292

English edition

Legislation

Volume 5210 November 2009

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| Contents | | I   Acts adopted under the EC Treaty/Euratom Treaty whose publication is obligatory | page |
| --- | --- | --- | --- |
| | | REGULATIONS |
| | | Commission Regulation (EC) No 1074/2009 of 9 November 2009 establishing the standard import values for determining the entry price of certain fruit and vegetables | 1 |
| | | Commission Regulation (EC) No 1075/2009 of 9 November 2009 amending the representative prices and additional import duties for certain products in the sugar sector fixed by Regulation (EC) No 877/2009 for the 2009/10 marketing year | 3 |

Contents

I   Acts adopted under the EC Treaty/Euratom Treaty whose publication is obligatory

page

REGULATIONS

Commission Regulation (EC) No 1074/2009 of 9 November 2009 establishing the standard import values for determining the entry price of certain fruit and vegetables

1

Commission Regulation (EC) No 1075/2009 of 9 November 2009 amending the representative prices and additional import duties for certain products in the sugar sector fixed by Regulation (EC) No 877/2009 for the 2009/10 marketing year

3

| | | II   Acts adopted under the EC Treaty/Euratom Treaty whose publication is not obligatory |
| --- | --- | --- |
| | | DIRECTIVES |
| | | Council |
| | | 2009/132/EC |
| | * | Council Directive 2009/132/EC of 19 October 2009 determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods | 5 |
| | | RECOMMENDATIONS |
| | | Commission |
| | | 2009/824/EC |
| | * | Commission Recommendation of 29 October 2009 on the use of the International Standard Classification of Occupations (ISCO-08) (
  1
  ) | 31 |

II   Acts adopted under the EC Treaty/Euratom Treaty whose publication is not obligatory

DIRECTIVES

Council

2009/132/EC

*

Council Directive 2009/132/EC of 19 October 2009 determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods

5

RECOMMENDATIONS

Commission

2009/824/EC

*

Commission Recommendation of 29 October 2009 on the use of the International Standard Classification of Occupations (ISCO-08) (
  1
  )

1

31

| | |
| --- | --- |
| | (1)   Text with EEA relevance |

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(1)   Text with EEA relevance

1

| EN | Acts whose titles are printed in light type are those relating to day-to-day management of agricultural matters, and are generally valid for a limited period.
  The titles of all other Acts are printed in bold type and preceded by an asterisk. |
| --- | --- |

EN

Acts whose titles are printed in light type are those relating to day-to-day management of agricultural matters, and are generally valid for a limited period.

The titles of all other Acts are printed in bold type and preceded by an asterisk.

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I Acts adopted under the EC Treaty/Euratom Treaty whose publication is obligatory

REGULATIONS

| 10.11.2009 | EN | Official Journal of the European Union | L 292/1 |
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10.11.2009

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Official Journal of the European Union

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COMMISSION REGULATION (EC) No 1074/2009

of 9 November 2009

establishing the standard import values for determining the entry price of certain fruit and vegetables

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Council Regulation (EC) No 1234/2007 of 22 October 2007 establishing a common organisation of agricultural markets and on specific provisions for certain agricultural products (Single CMO Regulation) (1),

Having regard to Commission Regulation (EC) No 1580/2007 of 21 December 2007 laying down implementing rules for Council Regulations (EC) No 2200/96, (EC) No 2201/96 and (EC) No 1182/2007 in the fruit and vegetable sector (2), and in particular Article 138(1) thereof,

Whereas:

Regulation (EC) No 1580/2007 lays down, pursuant to the outcome of the Uruguay Round multilateral trade negotiations, the criteria whereby the Commission fixes the standard values for imports from third countries, in respect of the products and periods stipulated in Annex XV, Part A thereto,

HAS ADOPTED THIS REGULATION:

Article 1

The standard import values referred to in Article 138 of Regulation (EC) No 1580/2007 are fixed in the Annex hereto.

Article 2

This Regulation shall enter into force on 10 November 2009.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 9 November 2009.

For the Commission

Jean-Luc DEMARTY

Director-General for Agriculture and Rural Development

---

(1)  
  OJ L 299, 16.11.2007, p. 1.

1

(2)  
  OJ L 350, 31.12.2007, p. 1.

2

---

ANNEX

Standard import values for determining the entry price of certain fruit and vegetables

| (EUR/100 kg) |
| --- |
| CN code | Third country code (1) | Standard import value |
| 0702 00 00 | MA | 47,6 |
| MK | 23,1 |
| TR | 52,3 |
| ZZ | 41,0 |
| 0707 00 05 | EG | 114,7 |
| JO | 161,3 |
| TR | 129,3 |
| ZZ | 135,1 |
| 0709 90 70 | MA | 78,3 |
| TR | 99,1 |
| ZZ | 88,7 |
| 0805 20 10 | MA | 90,8 |
| ZZ | 90,8 |
| 0805 20 30 , 0805 20 50 , 0805 20 70 , 0805 20 90 | AR | 49,8 |
| CN | 52,2 |
| HR | 43,6 |
| TR | 84,6 |
| UY | 49,8 |
| ZZ | 56,0 |
| 0805 50 10 | AR | 63,4 |
| TR | 75,1 |
| ZA | 72,6 |
| ZZ | 70,4 |
| 0806 10 10 | AR | 205,2 |
| BR | 239,8 |
| EG | 85,0 |
| LB | 223,8 |
| TR | 132,5 |
| US | 259,3 |
| ZZ | 190,9 |
| 0808 10 80 | AU | 227,7 |
| CA | 71,4 |
| MK | 20,3 |
| NZ | 101,3 |
| US | 97,0 |
| ZA | 76,8 |
| ZZ | 99,1 |
| 0808 20 50 | CN | 61,8 |
| ZZ | 61,8 |

(EUR/100 kg)

CN code

Third country code (1)

Standard import value

0702 00 00

MA

47,6

MK

23,1

TR

52,3

ZZ

41,0

0707 00 05

EG

114,7

JO

161,3

TR

129,3

ZZ

135,1

0709 90 70

MA

78,3

TR

99,1

ZZ

88,7

0805 20 10

MA

90,8

ZZ

90,8

0805 20 30 , 0805 20 50 , 0805 20 70 , 0805 20 90

AR

49,8

CN

52,2

HR

43,6

TR

84,6

UY

49,8

ZZ

56,0

0805 50 10

AR

63,4

TR

75,1

ZA

72,6

ZZ

70,4

0806 10 10

AR

205,2

BR

239,8

EG

85,0

LB

223,8

TR

132,5

US

259,3

ZZ

190,9

0808 10 80

AU

227,7

CA

71,4

MK

20,3

NZ

101,3

US

97,0

ZA

76,8

ZZ

99,1

0808 20 50

CN

61,8

ZZ

61,8

---

(1)  Nomenclature of countries laid down by Commission Regulation (EC) No 1833/2006 (OJ L 354, 14.12.2006, p. 19). Code ‘
  ZZ
  ’ stands for ‘of other origin’.

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| 10.11.2009 | EN | Official Journal of the European Union | L 292/3 |
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10.11.2009

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Official Journal of the European Union

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COMMISSION REGULATION (EC) No 1075/2009

of 9 November 2009

amending the representative prices and additional import duties for certain products in the sugar sector fixed by Regulation (EC) No 877/2009 for the 2009/10 marketing year

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Council Regulation (EC) No 1234/2007 of 22 October 2007 establishing a common organisation of agricultural markets and on specific provisions for certain agricultural products (single CMO Regulation) (1),

Having regard to Commission Regulation (EC) No 951/2006 of 30 June 2006 laying down detailed rules for the implementation of Council Regulation (EC) No 318/2006 as regards trade with third countries in the sugar sector (2), and in particular Article 36(2), second subparagraph, second sentence thereof,

Whereas:

| (1) | The representative prices and additional duties applicable to imports of white sugar, raw sugar and certain syrups for the 2009/10 marketing year are fixed by Commission Regulation (EC) No 877/2009 (3). These prices and duties have been last amended by Commission Regulation (EC) No 1068/2009 (4). |
| --- | --- |

(1)

The representative prices and additional duties applicable to imports of white sugar, raw sugar and certain syrups for the 2009/10 marketing year are fixed by Commission Regulation (EC) No 877/2009 (3). These prices and duties have been last amended by Commission Regulation (EC) No 1068/2009 (4).

| (2) | The data currently available to the Commission indicate that those amounts should be amended in accordance with the rules and procedures laid down in Regulation (EC) No 951/2006, |
| --- | --- |

(2)

The data currently available to the Commission indicate that those amounts should be amended in accordance with the rules and procedures laid down in Regulation (EC) No 951/2006,

HAS ADOPTED THIS REGULATION:

Article 1

The representative prices and additional duties applicable to imports of the products referred to in Article 36 of Regulation (EC) No 951/2006, as fixed by Regulation (EC) No 877/2009 for the 2009/10, marketing year, are hereby amended as set out in the Annex hereto.

Article 2

This Regulation shall enter into force on 10 November 2009.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 9 November 2009.

For the Commission

Jean-Luc DEMARTY

Director-General for Agriculture and Rural Development

---

(1)  
  OJ L 299, 16.11.2007, p. 1.

1

(2)  
  OJ L 178, 1.7.2006, p. 24.

2

(3)  
  OJ L 253, 25.9.2009, p. 3.

3

(4)  
  OJ L 291, 7.11.2009, p. 22.

4

---

ANNEX

Amended representative prices and additional import duties applicable to white sugar, raw sugar and products covered by CN code 1702 90 95 from 10 November 2009

| (EUR) |
| --- |
| CN code | Representative price per 100 kg net of the product concerned | Additional duty per 100 kg net of the product concerned |
| 1701 11 10  (1) | 35,56 | 0,62 |
| 1701 11 90  (1) | 35,56 | 4,24 |
| 1701 12 10  (1) | 35,56 | 0,48 |
| 1701 12 90  (1) | 35,56 | 3,94 |
| 1701 91 00  (2) | 39,15 | 5,72 |
| 1701 99 10  (2) | 39,15 | 2,59 |
| 1701 99 90  (2) | 39,15 | 2,59 |
| 1702 90 95  (3) | 0,39 | 0,29 |

(EUR)

CN code

Representative price per 100 kg net of the product concerned

Additional duty per 100 kg net of the product concerned

1701 11 10  (1)

35,56

0,62

1701 11 90  (1)

35,56

4,24

1701 12 10  (1)

35,56

0,48

1701 12 90  (1)

35,56

3,94

1701 91 00  (2)

39,15

5,72

1701 99 10  (2)

39,15

2,59

1701 99 90  (2)

39,15

2,59

1702 90 95  (3)

0,39

0,29

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(1)  For the standard quality defined in point III of Annex IV to Regulation (EC) No 1234/2007.

(2)  For the standard quality defined in point II of Annex IV to Regulation (EC) No 1234/2007.

(3)  Per 1 % sucrose content.

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II Acts adopted under the EC Treaty/Euratom Treaty whose publication is not obligatory

DIRECTIVES

Council

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COUNCIL DIRECTIVE 2009/132/EC

of 19 October 2009

determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods

(codified version)

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Community, and in particular Articles 93 and 94 thereof,

Having regard to the proposal from the Commission,

Having regard to the opinion of the European Parliament (1),

Having regard to the opinion of the European Economic and Social Committee (2),

Whereas:

| (1) | Council Directive 83/181/EEC of 28 March 1983 determining the scope of Article 14(1)(d) of Directive 77/388/EEC as regards exemption from value added tax on the final importation of certain goods (3) has been substantially amended several times (4). In the interests of clarity and rationality the said Directive should be codified. |
| --- | --- |

(1)

Council Directive 83/181/EEC of 28 March 1983 determining the scope of Article 14(1)(d) of Directive 77/388/EEC as regards exemption from value added tax on the final importation of certain goods (3) has been substantially amended several times (4). In the interests of clarity and rationality the said Directive should be codified.

| (2) | Pursuant to Article 131 and Article 143(b) and (c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (5), Member States are, without prejudice to other Community provisions and under conditions which they shall lay down for the purpose, inter alia, of preventing any possible evasion, avoidance or abuse, to exempt final importation of goods qualifying for exemption from customs duties other than as provided for in the Common Customs Tariff. |
| --- | --- |

(2)

Pursuant to Article 131 and Article 143(b) and (c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (5), Member States are, without prejudice to other Community provisions and under conditions which they shall lay down for the purpose, inter alia, of preventing any possible evasion, avoidance or abuse, to exempt final importation of goods qualifying for exemption from customs duties other than as provided for in the Common Customs Tariff.

| (3) | Pursuant to Article 145 of Directive 2006/112/EC, the Commission is required to submit to the Council proposals designed to lay down Community tax rules clarifying the scope of the exemptions referred to in Articles 143 and 144 of that Directive and detailed rules for their implementation. |
| --- | --- |

(3)

Pursuant to Article 145 of Directive 2006/112/EC, the Commission is required to submit to the Council proposals designed to lay down Community tax rules clarifying the scope of the exemptions referred to in Articles 143 and 144 of that Directive and detailed rules for their implementation.

| (4) | While it is deemed desirable to achieve the greatest possible degree of uniformity between the system for customs duties and that for value added tax, account should be taken, nevertheless, in applying the latter system, of the differences as regards objective and structure between customs duties and value added tax. |
| --- | --- |

(4)

While it is deemed desirable to achieve the greatest possible degree of uniformity between the system for customs duties and that for value added tax, account should be taken, nevertheless, in applying the latter system, of the differences as regards objective and structure between customs duties and value added tax.

| (5) | Separate arrangements for value added tax should be laid down for imported goods to the extent necessary to comply with the objectives of tax harmonisation. The exemptions on importation can be granted only on condition that they are not liable to affect the conditions of competition on the market. |
| --- | --- |

(5)

Separate arrangements for value added tax should be laid down for imported goods to the extent necessary to comply with the objectives of tax harmonisation. The exemptions on importation can be granted only on condition that they are not liable to affect the conditions of competition on the market.

| (6) | Certain reliefs applied in the Member States stem from conventions between those Member States and third countries which, given their purpose, concern only the signatory Member States. It is not expedient to define at Community level conditions for granting such reliefs. The Member States concerned need merely be authorised to retain them. |
| --- | --- |

(6)

Certain reliefs applied in the Member States stem from conventions between those Member States and third countries which, given their purpose, concern only the signatory Member States. It is not expedient to define at Community level conditions for granting such reliefs. The Member States concerned need merely be authorised to retain them.

| (7) | This Directive should be without prejudice to the obligations of the Member States relating to the time limits for transposition into national law of the Directives set out in Annex II, Part B, |
| --- | --- |

(7)

This Directive should be without prejudice to the obligations of the Member States relating to the time limits for transposition into national law of the Directives set out in Annex II, Part B,

HAS ADOPTED THIS DIRECTIVE:

TITLE I

SCOPE AND DEFINITIONS

Article 1

The scope of the exemptions from value added tax (hereinafter VAT) referred to in Article 143(b) and (c) of Directive 2006/112/EC and the rules for their implementation, referred to in Article 145 of that Directive, shall be defined by this Directive.

In accordance with Article 131 and Article 143(b) and (c) of Directive 2006/112/EC, the Member States shall apply the exemptions laid down in this Directive under the conditions fixed by them in order to ensure that such exemptions are correctly and simply applied and to prevent any evasion, avoidance or abuses.

Article 2

1.   For the purposes of this Directive:

| (a) | ‘imports’ means imports as defined in Article 30 of Directive 2006/112/EC and the entry for home use after being subject to one of the systems provided for in Article 157(1)(a) of that Directive or a system of temporary admission or transit; |
| --- | --- |

(a)

‘imports’ means imports as defined in Article 30 of Directive 2006/112/EC and the entry for home use after being subject to one of the systems provided for in Article 157(1)(a) of that Directive or a system of temporary admission or transit;

| (b) | ‘personal property’ means any property intended for the personal use of the persons concerned or for meeting their household needs, including household effects, cycles and motor-cycles, private motor vehicles and their trailers, camping caravans, pleasure craft and private aeroplanes, as well as household provisions appropriate to normal family requirements, and household pets and saddle animals; |
| --- | --- |

(b)

‘personal property’ means any property intended for the personal use of the persons concerned or for meeting their household needs, including household effects, cycles and motor-cycles, private motor vehicles and their trailers, camping caravans, pleasure craft and private aeroplanes, as well as household provisions appropriate to normal family requirements, and household pets and saddle animals;

| (c) | ‘household effects’ means personal effects, household linen and furnishings and items of equipment intended for the personal use of the persons concerned or for meeting their household needs; |
| --- | --- |

(c)

‘household effects’ means personal effects, household linen and furnishings and items of equipment intended for the personal use of the persons concerned or for meeting their household needs;

| (d) | ‘alcoholic products’ means products (beer, wine, aperitifs with a wine or alcohol base, brandies, liqueurs and spirituous beverages, etc.) falling within CN codes 2203 to 2208; |
| --- | --- |

(d)

‘alcoholic products’ means products (beer, wine, aperitifs with a wine or alcohol base, brandies, liqueurs and spirituous beverages, etc.) falling within CN codes 2203 to 2208;

| (e) | ‘Community’ means the territory of the Member States where Directive 2006/112/EC applies. |
| --- | --- |

(e)

‘Community’ means the territory of the Member States where Directive 2006/112/EC applies.

2.   The nature or quantity of personal property shall not reflect any commercial interest, nor shall they be intended for an economic activity within the meaning of Article 9(1) of Directive 2006/112/EC. However, 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.

TITLE II

IMPORTATION OF PERSONAL PROPERTY BELONGING TO INDIVIDUALS COMING FROM THIRD OUNTRIES OR THIRD TERRITORIES

CHAPTER 1

Personal property of natural persons transferring their normal place of residence to the Community

Article 3

Subject to Articles 4 to 11, exemption from VAT on importation shall be granted on personal property imported by natural persons transferring their normal place of residence from outside the Community to a Member State of the Community.

Article 4

Exemption 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 outside the Community; |
| --- | --- |

(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 outside the Community;

| (b) | is intended to be used for the same purpose at his new normal place of residence. |
| --- | --- |

(b)

is intended to be used for the same purpose at his new normal place of residence.

The Member States may in addition make exemption of personal property 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 5

Exemption may be granted only to persons whose normal place of residence has been outside the Community for a continuous period of at least 12 months.

However, the competent authorities may grant exceptions to this rule provided that the intention of the person concerned was clearly to reside outside the Community for a continuous period of at least 12 months.

Article 6

Exemption shall not be granted in respect of:

| (a) | alcoholic products; |
| --- | --- |

(a)

alcoholic products;

| (b) | tobacco or tobacco products; |
| --- | --- |

(b)

tobacco or tobacco products;

| (c) | commercial means of transport; |
| --- | --- |

(c)

commercial means of transport;

| (d) | articles for use in the exercise of a trade or profession, other than portable instruments of the applied or liberal arts. |
| --- | --- |

(d)

articles for use in the exercise of a trade or profession, other than portable instruments of the applied or liberal arts.

Vehicles intended for mixed use for commercial or professional purposes may also be excluded from exemption.

Article 7

1.   Except in special cases, exemption shall be granted only in respect of personal property entered for permanent importation within 12 months of the date of establishment, by the person concerned, of his normal place of residence in the Community.

2.   The personal property may be imported in several separate consignments within the period referred to in paragraph 1.

Article 8

1.   Until 12 months have elapsed from the date of the declaration for its final importation, personal property which has been imported exempt from tax 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 VAT 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 9

1.   By way of derogation from Article 7(1), exemption may be granted in respect of personal property permanently imported before the person concerned establishes his normal place of residence in the Community, provided that he undertakes actually to establish his normal place of residence there within a period of six months. Such undertaking shall be accompanied by a security, the form and amount of which shall be determined by the competent authorities.

2.   Where use is made of paragraph 1, the period laid down in point (a) of the first paragraph of Article 4 shall be calculated from the date of importation into the Community.

Article 10

1.   Where, owing to occupational commitments, the person concerned leaves the third country or third territory where he had his normal place of residence without simultaneously establishing his normal place of residence on the territory of a Member State the Community, although having the intention of ultimately doing so, the competent authorities may authorise exemption in respect of the personal property which he transfers into the said territory for this purpose.

2.   Exemption in respect of the personal property referred to in paragraph 1 shall be granted in accordance with the conditions laid down in Articles 3 to 8, on the understanding that:

| (a) | the periods laid down in point (a) of the first paragraph of Article 4 and paragraph 1 of Article 7 shall be calculated from the date of importation; |
| --- | --- |

(a)

the periods laid down in point (a) of the first paragraph of Article 4 and paragraph 1 of Article 7 shall be calculated from the date of importation;

| (b) | the period referred to in Article 8(1) shall be calculated from the date when the person concerned actually establishes his normal place of residence on the territory of the Community. |
| --- | --- |

(b)

the period referred to in Article 8(1) shall be calculated from the date when the person concerned actually establishes his normal place of residence on the territory of the Community.

3.   Exemption shall also be subject to an undertaking from the person concerned that he will actually establish his normal place of residence on the 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 11

The competent authorities may derogate from points (a) and (b) of the first paragraph of Article 4, points (c) and (d) of the first paragraph of Article 6 and Article 8 when a person has to transfer his normal place of residence to the territory of a Member State as a result of exceptional political circumstances.

CHAPTER 2

Goods imported on the occasion of a marriage

Article 12

1.   Subject to Articles 13 to 16, exemption shall be granted in respect of trousseaux and household effects, whether or not new, belonging to a person transferring his or her normal place of residence to the territory of the Community on the occasion of his or her marriage.

Exemption shall also be granted in respect of presents customarily given on the occasion of a marriage which are received by a person fulfilling the conditions laid down in the first subparagraph from persons having their normal place of residence outside the Community. The exemption shall apply to presents of a value of not more than EUR 200. Member States may, however, grant exemption for more than EUR 200 provided that the value of each exempt present does not exceed EUR 1 000.

2.   The Member State may make exemption of the goods referred to in the first subparagraph of paragraph 1 conditional on their having borne, either in the country or territory of origin or in the country or territory of departure, the customs and fiscal charges to which they are normally liable.

Article 13

The exemption may be granted only to persons:

| (a) | whose normal place of residence has been outside the Community for a continuous period of at least 12 months; |
| --- | --- |

(a)

whose normal place of residence has been outside the Community for a continuous period of at least 12 months;

| (b) | who produce evidence of their marriage. |
| --- | --- |

(b)

who produce evidence of their marriage.

However, derogations from the rule referred to in the first subparagraph may be granted provided that the intention of the person concerned was clearly to reside outside the Community for a continuous period of at least 12 months.

Article 14

No exemption shall be granted for alcoholic products, tobacco or tobacco products.

Article 15

1.   Save in exceptional circumstances, exemption shall be granted only in respect of goods permanently imported:

| (a) | not earlier than two months before the date fixed for the wedding; and |
| --- | --- |

(a)

not earlier than two months before the date fixed for the wedding; and

| (b) | not later than four months after the date of the wedding. |
| --- | --- |

(b)

not later than four months after the date of the wedding.

In the case referred to in point (a), exemption may be made subject to the lodging of appropriate security, the form and amount of which shall be determined by the competent authorities.

2.   Goods to which exemption is granted may be imported in several separate consignments, within the period referred to in paragraph 1.

Article 16

1.   Until 12 months have elapsed from the date of the declaration for their final importation, personal property which has been imported exempt from tax 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 VAT 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 value ascertained or accepted on that date by the competent authorities.

CHAPTER 3

Personal property acquired by inheritance

Article 17

Subject to Articles 18, 19 and 20, exemption shall be granted in respect of personal property acquired by inheritance by a natural person having his normal place of residence in the Community.

Article 18

Exemption shall not be granted in respect of:

| (a) | alcoholic products; |
| --- | --- |

(a)

alcoholic products;

| (b) | tobacco or tobacco products; |
| --- | --- |

(b)

tobacco or tobacco products;

| (c) | commercial means of transport; |
| --- | --- |

(c)

commercial means of transport;

| (d) | articles for use in the exercise of a trade or profession, other than portable instruments of the applied or liberal arts, which were required for the exercise of the trade or profession of the deceased; |
| --- | --- |

(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; |
| --- | --- |

(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. |
| --- | --- |

(f)

livestock and stocks of agricultural products exceeding the quantities appropriate to normal family requirements.

Article 19

1.   Exemption shall be granted only in respect of personal property permanently imported not later than two years from the date on which the person becomes entitled to the goods (final settlement of the inheritance).

However, this period may be extended by the competent authorities on special grounds.

2.   The goods may be imported in several separate consignments within the period referred to in paragraph 1.

Article 20

Articles 17, 18 and 19 shall apply mutatis mutandis to personal property acquired by inheritance by legal persons engaged in a non-profit-making activity who are established on the territory of the Community.

TITLE III

IMPORTATION OF SCHOOL OUTFITS, EDUCATIONAL MATERIALS AND RELATED HOUSEHOLD EFFECTS

Article 21

1.   Exemption shall be granted in respect of outfits, educational materials and household effects representing the usual furnishings for a student’s room and belonging to pupils or students coming to stay in the Community for the purposes of studying there and intended for their personal use during the period of their studies.

2.   For the purposes of this Article:

| (a) | ‘pupil or student’ means any person enrolled in an educational establishment in order to attend, full-time, the courses offered therein; |
| --- | --- |

(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 and household linen as well as clothing, whether or not new; |
| --- | --- |

(b)

‘outfit’ means underwear and household linen as well as clothing, whether or not new;

| (c) | ‘educational materials’ means articles and instruments (including calculators and typewriters) normally used by pupils or students for the purposes of their studies. |
| --- | --- |

(c)

‘educational materials’ means articles and instruments (including calculators and typewriters) normally used by pupils or students for the purposes of their studies.

Article 22

Exemption shall be granted at least once per school year.

TITLE IV

IMPORTS OF NEGLIGIBLE VALUE

Article 23

Goods of a total value not exceeding EUR 10 shall be exempt on admission. Member States may grant exemption for imported goods of a total value of more than EUR 10, but not exceeding EUR 22.

However, Member States may exclude goods which have been imported on mail order from the exemption provided for in the first sentence of the first subparagraph.

Article 24

Exemption shall not apply to the following:

| (a) | alcoholic products; |
| --- | --- |

(a)

alcoholic products;

| (b) | perfumes and toilet waters; |
| --- | --- |

(b)

perfumes and toilet waters;

| (c) | tobacco or tobacco products. |
| --- | --- |

(c)

tobacco or tobacco products.

TITLE V

CAPITAL GOODS AND OTHER EQUIPMENT IMPORTED ON THE TRANSFER OF ACTIVITIES

Article 25

1.   Without prejudice to the measures in force in the Member State with regard to industrial and commercial policy, and subject to Articles 26 to 29, Member States may allow exemption, on admission, for imports of capital goods and other equipment belonging to undertakings which definitively cease their activity in the third country or third territory of origin in order to carry on a similar activity in the Community and which, in accordance with Article 213(1) of Directive 2006/112/EC, have given advance notice to the competent authorities of the Member State of importation of the commencement of such activity.

Where the undertaking transferred is an agricultural holding, its livestock shall also be exempt on admission.

2.   For the purposes of paragraph 1:

| (a) | ‘activity’ means an economic activity as referred to in Article 9(1) of Directive 2006/112/EC; |
| --- | --- |

(a)

‘activity’ means an economic activity as referred to in Article 9(1) of Directive 2006/112/EC;

| (b) | ‘undertaking’ means an independent economic unit of production or of the service industry. |
| --- | --- |

(b)

‘undertaking’ means an independent economic unit of production or of the service industry.

Article 26

1.   The exemption shall be limited to capital goods and equipment which:

| (a) | except in special cases justified by the circumstances, have actually been used in the undertaking for a minimum of 12 months prior to the date on which the undertaking ceased to operate in the third country or third territory from which it is transferring its activity; |
| --- | --- |

(a)

except in special cases justified by the circumstances, have actually been used in the undertaking for a minimum of 12 months prior to the date on which the undertaking ceased to operate in the third country or third territory from which it is transferring its activity;

| (b) | are intended to be used for the same purposes after the transfer; |
| --- | --- |

(b)

are intended to be used for the same purposes after the transfer;

| (c) | are to be used for the purposes of an activity not exempted under Articles 132, 133, 135 and 136 of Directive 2006/112/EC; |
| --- | --- |

(c)

are to be used for the purposes of an activity not exempted under Articles 132, 133, 135 and 136 of Directive 2006/112/EC;

| (d) | are appropriate to the nature and size of the undertaking in question. |
| --- | --- |

(d)

are appropriate to the nature and size of the undertaking in question.

2.   Pending entry into force of the common rules referred to in the first paragraph of Article 176 of Directive 2006/112/EC, Member States may exclude from the exemption, in whole or in part, capital goods in respect of which they have availed themselves of the second subparagraph of Article 176 of that Directive.

Article 27

No exemption shall be granted to undertakings established outside the Community and the transfer of which to the territory of the Community is consequent upon or is for the purpose of merging with, or being absorbed by, an undertaking established in the Community, without a new activity being set up.

Article 28

No exemption shall be granted for:

| (a) | means of transport which are not in the nature of instruments of production or of the service industry; |
| --- | --- |

(a)

means of transport which are not in the nature of instruments of production or of the service industry;

| (b) | supplies of all kinds intended for human consumption or for animal feed; |
| --- | --- |

(b)

supplies of all kinds intended for human consumption or for animal feed;

| (c) | fuel and stocks of raw materials or finished or semi-finished products; |
| --- | --- |

(c)

fuel and stocks of raw materials or finished or semi-finished products;

| (d) | livestock in the possession of dealers. |
| --- | --- |

(d)

livestock in the possession of dealers.

Article 29

Except in special cases justified by the circumstances, the exemption shall be granted only in respect of capital goods and other equipment imported before the expiry of a period of 12 months from the date when the undertaking ceased its activities in the third country or third territory of origin.

TITLE VI

IMPORTATION OF CERTAIN AGRICULTURAL PRODUCTS AND PRODUCTS INTENDED FOR AGRICULTURAL USE

CHAPTER 1

Products obtained by Community farmers on properties located in third countries or third territories

Article 30

1.   Subject to Articles 31 and 32, agricultural, stock-farming, bee-keeping, horticultural and forestry products from properties located in a third country or third territory adjoining the territory of the Community which are operated by agricultural producers having their principal undertaking in the Community and adjacent to the country or territory concerned shall be exempt on admission.

Pure-bred horses, not more than six months old and born in a third country or third territory of an animal covered in the Community and then exported temporarily to give birth, shall also be exempt on admission.

2.   To be eligible for the exemption under the first subparagraph of paragraph 1, stock-farming products must be obtained from animals reared, acquired or imported in accordance with the general tax arrangements applicable in the Member State of importation.

Article 31

Exemption shall be limited to products which have not undergone any treatment other than that which normally follows their harvest or production.

Article 32

Exemption shall be granted only in respect of products imported by the agricultural producer or on his behalf.

Article 33

This Chapter shall apply mutatis mutandis to the products of fishing or fish-farming activities carried out in the lakes or waterways bordering the territory of the Community by fishermen established in the Community and to the products of hunting activities carried out on such lakes or waterways by sportsmen established in the Community.

CHAPTER 2

Seeds, fertilisers and products for the treatment of soil and crops

Article 34

Subject to Article 35, seeds, fertilisers and products for the treatment of soil and crops, intended for use on property located in the Community, and adjoining a third country or third territory and operated by agricultural producers having their principal undertaking in the said country or territory adjacent to the territory of the Community shall be exempt on admission.

Article 35

1.   Exemption shall be limited to the quantities of seeds, fertilisers or other products required for the purpose of operating the property.

It shall be granted only for seeds, fertilisers or other products introduced directly into the Community by the agricultural producer or on his behalf.

2.   Member States may make exemption conditional upon the granting of reciprocal treatment.

TITLE VII

IMPORTATION OF THERAPEUTIC SUBSTANCES, MEDICINES, LABORATORY ANIMALS AND BIOLOGICAL OR CHEMICAL SUBSTANCES

CHAPTER 1

Laboratory animals and biological or chemical substances intended for research

Article 36

1.   The following shall be exempt on admission:

| (a) | animals specially prepared and sent free of charge for laboratory use; |
| --- | --- |

(a)

animals specially prepared and sent free of charge for laboratory use;

| (b) | biological or chemical substances which are imported subject to the limits and conditions laid down in Article 60 of Council Regulation (EC) No 918/83 of 28 March 1983 setting up a Community system of reliefs from customs duty (6). |
| --- | --- |

(b)

biological or chemical substances which are imported subject to the limits and conditions laid down in Article 60 of Council Regulation (EC) No 918/83 of 28 March 1983 setting up a Community system of reliefs from customs duty (6).

2.   The exemption referred to in paragraph 1 shall be limited to animals and biological or chemical substances which are intended for either of the following:

| (a) | public establishments principally engaged in education or scientific research, including those departments of public establishments which are principally engaged in education or scientific research; |
| --- | --- |

(a)

public establishments principally engaged in education or scientific research, including those departments of public establishments which are principally engaged in education or scientific research;

| (b) | private establishments principally engaged in education or scientific research and authorised by the competent authorities of the Member States to receive such articles exempt from tax. |
| --- | --- |

(b)

private establishments principally engaged in education or scientific research and authorised by the competent authorities of the Member States to receive such articles exempt from tax.

CHAPTER 2

Therapeutic substances of human origin and blood-grouping and tissue-typing reagents

Article 37

1.   Without prejudice to the exemption provided for in Article 143(a) of Directive 2006/112/EC and subject to Article 38 of this Directive, the following shall be exempted:

| (a) | therapeutic substances of human origin; |
| --- | --- |

(a)

therapeutic substances of human origin;

| (b) | blood-grouping reagents; |
| --- | --- |

(b)

blood-grouping reagents;

| (c) | tissue-typing reagents. |
| --- | --- |

(c)

tissue-typing reagents.

2.   For the purposes of paragraph 1:

| (a) | ‘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); |
| --- | --- |

(a)

‘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);

| (b) | ‘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; |
| --- | --- |

(b)

‘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;

| (c) | ‘tissue-typing reagents’ means all reagents whether of human, animal, plant or other origin used for the determination of human tissue-types. |
| --- | --- |

(c)

‘tissue-typing reagents’ means all reagents whether of human, animal, plant or other origin used for the determination of human tissue-types.

Article 38

Exemption 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; |
| --- | --- |

(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 authorised body in the country or territory of departure; |
| --- | --- |

(b)

are accompanied by a certificate of conformity issued by a duly authorised body in the country or territory of departure;

| (c) | are in containers bearing a special label identifying them. |
| --- | --- |

(c)

are in containers bearing a special label identifying them.

Article 39

Exemption 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.

CHAPTER 3

Reference substances for the quality control of medical products

Article 40

Consignments which contain samples of reference substances approved by the World Health Organisation for the quality control of materials used in the manufacture of medicinal products and which are addressed to consignees authorised by the competent authorities of the Member States to receive such consignments free of tax shall be exempt on admission.

CHAPTER 4

Pharmaceutical products used at international sports events

Article 41

Pharmaceutical products for human or veterinary medical use by persons or animals participating in international sports events shall, within the limits necessary to meet their requirements during their stay in the Community, be exempt on admission.

TITLE VIII

GOODS FOR CHARITABLE OR PHILANTHROPIC ORGANISATIONS

CHAPTER 1

General provision

Article 42

Member States may impose a limit on the quantity or value of the goods, exempt under Chapters 2, 3 or 4 in order to remedy any abuse and to combat major distortions of competition.

CHAPTER 2

Goods imported for general purposes

Article 43

1.   Subject to Articles 44, 45 and 46, the following shall be exempt on admission:

| (a) | basic necessities obtained free of charge and imported by State organisations or other charitable or philanthropic organisations approved by the competent authorities for distribution free of charge to needy persons; |
| --- | --- |

(a)

basic necessities obtained free of charge and imported by State organisations or other charitable or philanthropic organisations 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 organisation established outside the Community, and without any commercial intent on the part of the sender, to State organisations or other charitable or philanthropic organisations approved by the competent authorities, to be used for fund-raising at occasional charity events for the benefit of needy persons; |
| --- | --- |

(b)

goods of every description sent free of charge, by a person or organisation established outside the Community, and without any commercial intent on the part of the sender, to State organisations or other charitable or philanthropic organisations approved by the competent authorities, to be used for fund-raising at occasional charity events for the benefit of needy persons;

| (c) | equipment and office materials sent free of charge, by a person or organisation established outside the Community, and without any commercial intent on the part of the sender, to charitable or philanthropic organisations approved by the competent authorities, to be used solely for the purpose of meeting their operating needs or carrying out their stated charitable or philanthropic aims. |
| --- | --- |

(c)

equipment and office materials sent free of charge, by a person or organisation established outside the Community, and without any commercial intent on the part of the sender, to charitable or philanthropic organisations approved by the competent authorities, to be used solely for the purpose of meeting their operating needs or carrying out their stated 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, such as food, medicine, clothing and bed-clothes.

Article 44

Exemption shall not be granted in respect of:

| (a) | alcoholic products; |
| --- | --- |

(a)

alcoholic products;

| (b) | tobacco or tobacco products; |
| --- | --- |

(b)

tobacco or tobacco products;

| (c) | coffee and tea; |
| --- | --- |

(c)

coffee and tea;

| (d) | motor vehicles other than ambulances. |
| --- | --- |

(d)

motor vehicles other than ambulances.

Article 45

Exemption shall be granted only to organisations accounting procedures of which enable the competent authorities to supervise their operations and which offer all the guarantees considered necessary.

Article 46

1.   The organisation entitled to exemption may not lend, hire out or transfer, whether for a consideration or free of charge, the goods referred to in Article 43 for purposes other than those laid down in Article 43(1)(a) and (b), unless the competent authorities have been informed thereof in advance.

2.   Should goods and equipment be lent, hired out or transferred to an organisation entitled to benefit from exemption pursuant to Articles 43 and 45, the exemption shall continue to be granted provided that the latter uses the goods and equipment for purposes which confer the right to such exemption.

In other cases, loan, hiring out or transfer shall be subject to prior payment of VAT at the rate applying on the date of the loan, hiring out or transfer, on the basis of the type of goods and equipment and the value ascertained or accepted on that date by the competent authorities.

Article 47

1.   Organisations referred to in Article 43 which cease to fulfil the conditions giving entitlement to exemption, or which are proposing to use goods and equipment exempt on admission for purposes other than those provided for by that Article, shall so inform the competent authorities.

2.   Goods remaining in the possession of organisations which cease to fulfil the conditions giving entitlement to exemption shall be liable to the relevant import VAT 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 value as ascertained or accepted on that date by the competent authorities.

3.   Goods used by the organisation benefiting from the exemption for purposes other than those provided for in Article 43 shall be liable to the relevant import VAT 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 value as ascertained on that date by the competent authorities.

CHAPTER 3

Articles imported for the benefit of handicapped persons

Article 48

1.   Articles specially designed for the education, employment or social advancement of blind or other physically or mentally handicapped persons shall be exempt on admission where:

| (a) | they are imported by institutions or organisations that are principally engaged in the education of or the provision of assistance to handicapped persons and are authorised by the competent authorities of the Member States to receive such articles exempt from tax; and |
| --- | --- |

(a)

they are imported by institutions or organisations that are principally engaged in the education of or the provision of assistance to handicapped persons and are authorised by the competent authorities of the Member States to receive such articles exempt from tax; and

| (b) | they are donated to such institutions or organisations free of charge and with no commercial intent on the part of the donor. |
| --- | --- |

(b)

they are donated to such institutions or organisations free of charge and with no commercial intent on the part of the donor.

2.   Exemption shall apply to specific spare parts, components or accessories specifically for the articles in question and to the tools to be used for the maintenance, checking, calibration and 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 exempt on admission or which would be eligible to be so exempt at the time when such entry is requested for the specific spare parts, components or accessories and tools in question.

3.   Articles exempt on admission may not be used for purposes other than the education, employment or social advancement of blind or other handicapped persons.

Article 49

1.   Goods exempt on admission may be lent, hired out or transferred, whether for a consideration or free of charge, by the beneficiary institutions or organisations on a non-profit-making basis to the persons referred to in Article 48 with whom they are concerned, without payment of VAT on importation.

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 an institution or organisation itself entitled to benefit from this exemption, the exemption shall continue to be granted, provided the latter uses the article for purposes which confer the right to such exemption.

In other cases, loan, hiring out or transfer shall be subject to prior payment of VAT, at the rate applying on the date of the loan, hiring out or transfer, on the basis of the type of goods and the value ascertained or accepted on that date by the competent authorities.

Article 50

1.   Institutions or organisations referred to in Article 48 which cease to fulfil the conditions giving entitlement to exemption, or which are proposing to use articles exempt on admission for purposes other than those provided for by that Article shall so inform the competent authorities.

2.   Articles remaining in the possession of institutions or organisations which cease to fulfil the conditions giving entitlement to exemption shall be liable to the relevant import VAT 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 value ascertained or accepted on that date by the competent authorities.

3.   Articles used by the institution or organisation benefiting from the exemption for purposes other than those provided for in Article 48 shall be liable to the relevant import VAT 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 value ascertained or accepted on that date by the competent authorities.

CHAPTER 4

Goods imported for the benefit of disaster victims

Article 51

Subject to Articles 52 to 57 goods imported by State organisations or other charitable or philanthropic organisations approved by the competent authorities shall be exempt on admission where they are intended:

| (a) | for distribution free of charge to victims of disasters affecting the territory of one or more Member States; or |
| --- | --- |

(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 organisations in question. |
| --- | --- |

(b)

to be made available free of charge to the victims of such disasters, while remaining the property of the organisations in question.

Goods imported by disaster-relief agencies in order to meet their needs during the period of their activity shall also benefit upon admission from the exemption under the same conditions.

Article 52

No exemption shall be granted for materials and equipment intended for rebuilding disaster areas.

Article 53

Granting of the exemption 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 exemption.

Pending notification of the Commission’s decision, Member States affected by a disaster may authorise the suspension of any import VAT chargeable on goods imported for the purposes described in Article 51, subject to an undertaking by the importing organisation to pay such tax if exemption is not granted.

Article 54

Exemption shall be granted only to organisations the accounting procedures of which enable the competent authorities to supervise their operations and which offer all the guarantees considered necessary.

Article 55

1.   The organisations benefiting from the exemption may not lend, hire out or transfer, whether for a consideration or free of charge, the goods referred to in the first paragraph of Article 51 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 organisation itself entitled to benefit from exemption pursuant to Article 51, the exemption shall continue to be granted, provided the latter uses the goods for purposes which confer the right to such exemption.

In other cases, loan, hiring out or transfer shall be subject to prior payment of VAT, at the rate applying on the date of the loan, hiring out or transfer, on the basis of the type of goods and the value ascertained or accepted on that date by the competent authorities.

Article 56

1.   The goods referred to in point (b) of the first paragraph of Article 51, after they cease to be used by disaster victims, may not be lent, hired out or transferred, whether for a consideration or free of charge, unless the competent authorities are notified in advance.

2.   Should goods be lent, hired out or transferred to an organisation itself entitled to benefit from exemption pursuant to Article 51 or, if appropriate, to an organisation entitled to benefit from exemption pursuant to Article 43(1)(a), the exemption shall continue to be granted, provided such organisations use the goods concerned for purposes which confer the right to such exemption.

In other cases, loan, hiring out or transfer shall be subject to prior payment of VAT, at the rate applying on the date of the loan, hiring out or transfer, on the basis of the type of goods and the value ascertained or accepted on that date by the competent authorities.

Article 57

1.   Organisations referred to in Article 51 which cease to fulfil the conditions giving entitlement to exemption, or which are proposing to use the goods exempt on admission 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 organisations which cease to fulfil the conditions giving entitlement to exemption, when these are transferred to an organisation itself entitled to benefit from exemption pursuant to this Chapter or, if appropriate, to an organisation entitled to benefit from exemption pursuant to Article 43, the exemption shall continue to be granted, provided the organisation uses the goods in question for purposes which confer the right to such exemptions. In other cases, the goods shall be liable to the relevant import VAT 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 value ascertained or accepted on that date by the competent authorities.

3.   Goods used by the organisation benefiting from the exemption for purposes other than those provided for in this Chapter shall be liable to the relevant import VAT 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 value ascertained or accepted on that date by the competent authorities.

TITLE IX

IMPORTATION IN THE CONTEXT OF CERTAIN ASPECTS OF INTERNATIONAL RELATIONS

CHAPTER 1

Honorary decorations or awards

Article 58

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, exemption shall be granted in respect of:

| (a) | decorations conferred by the government of a third country on persons whose normal place of residence is in the Community; |
| --- | --- |

(a)

decorations conferred by the government of a third country on persons whose normal place of residence is in the Community;

| (b) | cups, medals and similar articles of an essentially symbolic nature which, having been awarded in a third country or third territory to persons having their normal place of residence in the Community as a tribute to their activities in fields such as the arts, the sciences, sport or the public service or in recognition of merit at a particular event, are imported by such persons themselves; |
| --- | --- |

(b)

cups, medals and similar articles of an essentially symbolic nature which, having been awarded in a third country or third territory to persons having their normal place of residence in the Community as a tribute to their activities in fields such as the arts, the sciences, sport or the public service or in recognition of merit at a particular event, are imported by such persons themselves;

| (c) | cups, medals and similar articles of an essentially symbolic nature which are given free of charge by authorities or persons established in a third country, to be presented on the territory of the Community for the same purposes as those referred to in point (b); |
| --- | --- |

(c)

cups, medals and similar articles of an essentially symbolic nature which are given free of charge by authorities or persons established in a third country, to be presented on the territory of the Community for the same purposes as those referred to in point (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 a third country or third territory, at business conferences or similar international events; their nature, unitary value or other features, must not be such as might indicate that they are intended for commercial purposes. |
| --- | --- |

(d)

awards, trophies and souvenirs of a symbolic nature and of limited value intended for distribution free of charge to persons normally resident in a third country or third territory, at business conferences or similar international events; their nature, unitary value or other features, must not be such as might indicate that they are intended for commercial purposes.

CHAPTER 2

Presents received in the context of international relations

Article 59

Without prejudice, where relevant, to the provisions applicable to the international movement of travellers, and subject to Articles 60 and 61, exemption shall be granted in respect of goods:

| (a) | imported by persons who have paid an official visit in a third country or third territory and who have received such goods on that occasion as gifts from the host authorities; |
| --- | --- |

(a)

imported by persons who have paid an official visit in a third country or third territory and who have received such goods on that occasion as gifts from the host authorities;

| (b) | imported by persons coming to pay an official visit in the Community and who intend to offer them on that occasion as gifts to the host authorities; |
| --- | --- |

(b)

imported by persons coming to pay an official visit in the Community and who intend to offer them on that occasion as gifts to the host authorities;

| (c) | sent as gifts, in token of friendship or goodwill, by an official body, public authority or group carrying on an activity in the public interest which is located in a third country or third territory, to an official body, public authority or group carrying on an activity in the public interest which is located in the Member State of importation and approved by the competent authorities to receive such goods exempt from tax. |
| --- | --- |

(c)

sent as gifts, in token of friendship or goodwill, by an official body, public authority or group carrying on an activity in the public interest which is located in a third country or third territory, to an official body, public authority or group carrying on an activity in the public interest which is located in the Member State of importation and approved by the competent authorities to receive such goods exempt from tax.

Article 60

No exemption shall be granted for alcoholic products, tobacco or tobacco products.

Article 61

Exemption shall be granted only:

| (a) | where the articles intended as gifts are offered on an occasional basis; |
| --- | --- |

(a)

where the articles intended as gifts are offered on an occasional basis;

| (b) | where they do not, by their nature, value or quantity, reflect any commercial interest; |
| --- | --- |

(b)

where they do not, by their nature, value or quantity, reflect any commercial interest;

| (c) | if they are not used for commercial purposes. |
| --- | --- |

(c)

if they are not used for commercial purposes.

CHAPTER 3

Goods to be used by monarchs or heads of State

Article 62

1.   Exemption from tax, within the limits and under the conditions laid down by the competent authorities, shall be granted in respect of:

| (a) | gifts to reigning monarchs and heads of State; |
| --- | --- |

(a)

gifts to reigning monarchs and heads of State;

| (b) | goods to be used or consumed by reigning monarchs and heads of State of a third country, or by persons officially representing them, during their official stay in the Community. |
| --- | --- |

(b)

goods to be used or consumed by reigning monarchs and heads of State of a third country, or by persons officially representing them, during their official stay in the Community.

2.   The exemption referred to in paragraph 1(b) may be made subject, by the Member State of importation, to reciprocal treatment.

3.   The exemption referred to in paragraph 1 is also applicable to persons enjoying prerogatives at international level analogous to those enjoyed by reigning monarchs or heads of State.

TITLE X

IMPORTATION OF GOODS FOR THE PROMOTION OF TRADE

CHAPTER 1

Samples of negligible value

Article 63

1.   Without prejudice to Article 67(1)(a), samples of goods which are of negligible value and which can be used only to solicit orders for goods of the type they represent shall be exempt on admission.

2.   The competent authorities may require that certain articles, to qualify for exemption on admission, 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.

CHAPTER 2

Printed matter and advertising material

Article 64

Subject to Article 65, printed advertising matter such as catalogues, price lists, directions for use or brochures shall be exempt on admission provided that they relate to:

| (a) | goods for sale or hire by a person established outside the Community; or |
| --- | --- |

(a)

goods for sale or hire by a person established outside the Community; or

| (b) | transport, commercial insurance or banking services offered by a person established outside the Community. |
| --- | --- |

(b)

transport, commercial insurance or banking services offered by a person established outside the Community.

Article 65

1.   The exemption 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; |
| --- | --- |

(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; |
| --- | --- |

(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;

| (c) | printed matter must not be the subject of grouped consignments from the same consignor to the same consignee. |
| --- | --- |

(c)

printed matter must not be the subject of grouped consignments from the same consignor to the same consignee.

2.   By way of derogation from paragraph 1(b), consignments comprising several copies of the same document may nevertheless be granted exemption provided their total gross weight does not exceed one kilogram.

Article 66

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 shall be exempt on admission.

CHAPTER 3

Goods used or consumed at a trade fair or similar event

Article 67

1.   Subject to Articles 68, 69, 70 and 71, the following shall be exempt on admission:

| (a) | small representative samples of goods intended for a trade fair or similar event; |
| --- | --- |

(a)

small representative samples of goods 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 displayed at a trade fair or similar event; |
| --- | --- |

(b)

goods imported solely in order to be demonstrated or in order to demonstrate machines and apparatus displayed at a trade fair or similar event;

| (c) | various materials of little value, such as paints, varnishes and wallpaper, which are to be used in the building, fitting-out and decoration of temporary stands at a trade fair or similar event, which are destroyed by being used; |
| --- | --- |

(c)

various materials of little value, such as paints, varnishes and wallpaper, which are to be used in the building, fitting-out and decoration of temporary stands 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 displayed at a trade fair or similar event. |
| --- | --- |

(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 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; |
| --- | --- |

(a)

exhibitions, fairs, shows and similar events connected with trade, industry, agriculture or handicrafts;

| (b) | exhibitions and events held mainly for charitable reasons; |
| --- | --- |

(b)

exhibitions and events held mainly for charitable reasons;

| (c) | exhibitions and events held mainly for scientific, technical, handicraft, artistic, educational or cultural or sporting reasons, for religious reasons or for reasons of worship, trade union activity or tourism, or in order to promote international understanding; |
| --- | --- |

(c)

exhibitions and events held mainly for scientific, technical, handicraft, artistic, educational or cultural or sporting reasons, for religious reasons or for reasons of worship, trade union activity or tourism, or in order to promote international understanding;

| (d) | meetings of representatives of international organisations or collective bodies; |
| --- | --- |

(d)

meetings of representatives of international organisations or collective bodies;

| (e) | official or commemorative ceremonies and gatherings; |
| --- | --- |

(e)

official or commemorative ceremonies and gatherings;

However, that definition shall not cover exhibitions staged for private purposes in commercial stores or premises to sell goods.

Article 68

The exemption referred to in Article 67(1)(a) shall be limited to samples which:

| (a) | are imported free of charge as such or are obtained at the exhibition from goods imported in bulk; |
| --- | --- |

(a)

are imported free of charge as such or are obtained at the exhibition from goods imported in bulk;

| (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; |
| --- | --- |

(b)

are exclusively distributed free of charge to the public at the exhibition for use or consumption by the persons to whom they have been offered;

| (c) | are identifiable as advertising samples of low unitary value; |
| --- | --- |

(c)

are identifiable as advertising samples of low unitary value;

| (d) | are not easily marketable and, where appropriate, are packaged in such a way that the quantity of the item involved is lower than the smallest quantity of the same item actually sold on the market; |
| --- | --- |

(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 referred to in point (d), are consumed on the spot at the exhibition; |
| --- | --- |

(e)

in the case of foodstuffs and beverages not packaged as referred to in point (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. |
| --- | --- |

(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 69

The exemption referred to in Article 67(1)(b) shall be limited to goods which are:

| (a) | consumed or destroyed at the exhibition; and |
| --- | --- |

(a)

consumed or destroyed at the exhibition; and

| (b) | 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. |
| --- | --- |

(b)

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 70

The exemption referred to in Article 67(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; and |
| --- | --- |

(a)

are intended exclusively to be distributed free of charge to the public at the place where the exhibition is held; and

| (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. |
| --- | --- |

(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 71

The exemption referred to in Article 67(1)(a) and (b) shall not be granted for:

| (a) | alcoholic products; |
| --- | --- |

(a)

alcoholic products;

| (b) | tobacco or tobacco products; |
| --- | --- |

(b)

tobacco or tobacco products;

| (c) | fuels, whether solid, liquid or gaseous. |
| --- | --- |

(c)

fuels, whether solid, liquid or gaseous.

TITLE XI

GOODS IMPORTED FOR EXAMINATION, ANALYSIS OR TEST PURPOSES

Article 72

Subject to Articles 73 to 78, 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 exempt on admission.

Article 73

Without prejudice to Article 76, the exemption 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 74

No exemption shall be granted in respect of goods used in examination, analysis or tests which in themselves constitute sales promotion operations.

Article 75

Exemption 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 76

1.   The exemption 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:

| (a) | completely destroyed or rendered commercially valueless on completion of examination, analysis or testing; or |
| --- | --- |

(a)

completely destroyed or rendered commercially valueless on completion of examination, analysis or testing; or

| (b) | surrendered to the State without causing it any expense, where this is possible under national law; or |
| --- | --- |

(b)

surrendered to the State without causing it any expense, where this is possible under national law; or

| (c) | in duly justified circumstances, exported outside the Community. |
| --- | --- |

(c)

in duly justified circumstances, exported outside the Community.

2.   For the purposes of paragraph 1, ‘products remaining’ means products resulting from the examinations, analyses or tests or goods not actually used.

Article 77

Save where Article 76(1) is applied, products remaining at the end of the examinations, analyses or tests referred to in Article 72 shall be subject to the relevant import VAT, 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 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 78

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 XII

MISCELLANEOUS IMPORTS

CHAPTER 1

Consignments sent to organisations protecting copyrights or industrial and commercial patent rights

Article 79

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 exempt on admission.

CHAPTER 2

Tourist information literature

Article 80

The following shall be exempt on admission:

| (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 and that the general nature of its promotional aims is evident; |
| --- | --- |

(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 and that the general nature of its promotional aims is evident;

| (b) | foreign hotel lists and yearbooks published by official tourist agencies, or under their auspices, and timetables for foreign transport services, provided that such literature is intended for distribution free of charge and contains not more than 25 % of private commercial advertising; |
| --- | --- |

(b)

foreign hotel lists and yearbooks published by official tourist agencies, or under their auspices, and timetables for foreign transport services, provided that such literature is intended for distribution free of charge and contains not more than 25 % of private commercial advertising;

| (c) | reference material supplied to accredited representatives or correspondents appointed by official national tourist agencies and not intended for distribution, that is to say, 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. |
| --- | --- |

(c)

reference material supplied to accredited representatives or correspondents appointed by official national tourist agencies and not intended for distribution, that is to say, 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.

CHAPTER 3

Miscellaneous documents and articles

Article 81

1.   The following shall be exempt on admission:

| (a) | documents sent free of charge to the public services of Member States; |
| --- | --- |

(a)

documents sent free of charge to the public services of Member States;

| (b) | publications of foreign governments and publications of official international bodies intended for distribution without charge; |
| --- | --- |

(b)

publications of foreign governments and publications of official international bodies intended for distribution without charge;

| (c) | ballot papers for elections organised by bodies set up in countries outside the Community; |
| --- | --- |

(c)

ballot papers for elections organised by bodies set up in countries outside the Community;

| (d) | objects to be submitted as evidence or for like purposes to the courts or other official agencies of the Member States; |
| --- | --- |

(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; |
| --- | --- |

(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; |
| --- | --- |

(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 with headquarters outside the Community and sent to the bearers or subscribers of securities issued by such companies; |
| --- | --- |

(g)

reports, statements, notes, prospectuses, application forms and other documents drawn up by companies with headquarters outside the Community 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 exemption does not give rise to abuses or to major distortions of competition; |
| --- | --- |

(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 exemption 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; |
| --- | --- |

(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 outside the Community or to participating in a competition held in the Community; |
| --- | --- |

(j)

plans, technical drawings, traced designs, descriptions and other similar documents imported with a view to obtaining or fulfilling orders outside the Community or to participating in a competition held in the Community;

| (k) | documents to be used in examinations held in the Community by institutions set up outside the Community; |
| --- | --- |

(k)

documents to be used in examinations held in the Community by institutions set up outside the Community;

| (l) | printed forms to be used as official documents in the international movement of vehicles or goods, within the framework of international conventions; |
| --- | --- |

(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 located outside the Community to travel agencies set up in the Community; |
| --- | --- |

(m)

printed forms, labels, tickets and similar documents sent by transport undertakings or by undertakings of the hotel industry located outside the Community to travel agencies set up in the Community;

| (n) | printed forms and tickets, bills of lading, way-bills and other commercial or office documents which have been used; |
| --- | --- |

(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 national or international authorities, and printed matter conforming to international standards sent for distribution by associations established outside the Community to corresponding associations located in the Community; |
| --- | --- |

(o)

official printed forms from national or international authorities, and printed matter conforming to international standards sent for distribution by associations established outside the Community to corresponding associations located in the Community;

| (p) | photographs, slides and stereotype mats for photographs, whether or not captioned, sent to press agencies to newspaper or magazine publishers; |
| --- | --- |

(p)

photographs, slides and stereotype mats for photographs, whether or not captioned, sent to press agencies to newspaper or magazine publishers;

| (q) | articles listed in Annex I which are produced by the United Nations or one of its specialised agencies whatever the use for which they are intended; |
| --- | --- |

(q)

articles listed in Annex I which are produced by the United Nations or one of its specialised agencies whatever the use for which they are intended;

| (r) | collectors’ pieces and works of art of an educational, scientific or cultural character which are not intended for sale and which are imported by museums, galleries and other institutions approved by the competent authorities of the Member States for the purpose of duty-free admission of these goods; |
| --- | --- |

(r)

collectors’ pieces and works of art of an educational, scientific or cultural character which are not intended for sale and which are imported by museums, galleries and other institutions approved by the competent authorities of the Member States for the purpose of duty-free admission of these goods;

| (s) | importations of official publications issued under the authority of the country or territory of export, international institutions, regional or local authorities and bodies under public law established in the country or territory of export, and printed matter distributed on the occasion of elections to the European Parliament or on the occasion of national elections in the country in which the printed matter originates by foreign political organisations officially recognised as such in the Member States, in so far as such publications and printed matter have been subject to tax in the country or territory of export and have not benefited from remission of tax on export. |
| --- | --- |

(s)

importations of official publications issued under the authority of the country or territory of export, international institutions, regional or local authorities and bodies under public law established in the country or territory of export, and printed matter distributed on the occasion of elections to the European Parliament or on the occasion of national elections in the country in which the printed matter originates by foreign political organisations officially recognised as such in the Member States, in so far as such publications and printed matter have been subject to tax in the country or territory of export and have not benefited from remission of tax on export.

2.   The exemption referred to in paragraph 1(r) is granted only on condition that the articles in question are imported free of charge or, if they are imported against payment, that they are not supplied by a taxable person.

CHAPTER 4

Ancillary materials for the stowage and protection of goods during their transport

Article 82

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 on the territory of the Community, shall be exempt on admission, provided that:

| (a) | they are not normally reusable; and |
| --- | --- |

(a)

they are not normally reusable; and

| (b) | the consideration paid for them forms part of the taxable amount on importation as defined in Chapter 4 of Title VII of Directive 2006/112/EC. |
| --- | --- |

(b)

the consideration paid for them forms part of the taxable amount on importation as defined in Chapter 4 of Title VII of Directive 2006/112/EC.

CHAPTER 5

Litter, fodder and feedingstuffs for animals during their transport

Article 83

Litter, fodder and feedingstuffs of any description put on board the means of transport used to convey animals on the territory of the Community for the purpose of distribution to the said animals during the journey shall be exempt on admission.

CHAPTER 6

Fuels and lubricants present in land motor vehicles and special containers

Article 84

1.   Subject to Articles 85, 86 and 87, the following shall be exempt on admission:

| (a) | fuel contained in the standard tanks of:






  (i) | private and commercial motor vehicles and motorcycles; |
| --- | --- | --- |

(a)

fuel contained in the standard tanks of:

(i)

private and commercial motor vehicles and motorcycles;

| (ii) | special containers; |
| --- | --- |

(ii)

special containers;

| (b) | fuel contained in portable tanks carried by private motor vehicles and motorcycles, up to a maximum of 10 litres per vehicle and without prejudice to national provisions on the holding and transport of fuel. |
| --- | --- |

(b)

fuel contained in portable tanks carried by private motor vehicles and motorcycles, up to a maximum of 10 litres per vehicle and without prejudice to national provisions on the holding and transport of fuel.

2.   For the purpose of paragraph 1:

| (a) | ‘commercial motor vehicle’ means any motorised road vehicle (including tractors with trailers) which, by its type of construction and equipment, is designed for, and capable of, transporting, whether for payment or not, more than nine persons including the driver, or goods, and any road vehicle for a special purpose other than transport as such; |
| --- | --- |

(a)

‘commercial motor vehicle’ means any motorised road vehicle (including tractors with trailers) which, by its type of construction and equipment, is designed for, and capable of, transporting, whether for payment or not, more than nine persons including the driver, or 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 point (a); |
| --- | --- |

(b)

‘private motor vehicle’ means any motor vehicle not covered by the definition set out in point (a);

| (c) | ‘standard tanks’ means:






  (i) | 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; |
| --- | --- | --- |

(c)

‘standard tanks’ means:

(i)

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;

| (ii) | 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 refrigeration systems and other systems with which special containers are equipped; |
| --- | --- |

(ii)

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 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. |
| --- | --- |

(d)

‘special container’ means any container fitted with specially designed apparatus for refrigeration systems, oxygenation systems, thermal insulation systems, or other systems.

In addition to the tanks referred to in point (c)(i) of the first subparagraph, gas tanks fitted to motor vehicles designed for the direct use of gas as a fuel and tanks fitted to ancillary systems with which the vehicle may be equipped shall also be considered to be standard tanks.

Article 85

Member States may limit the application of the exemption for fuel contained in the standard fuel tanks of commercial motor vehicles and special containers:

| (a) | when the vehicle comes from a third country or third territory, to 200 litres per vehicle and per journey; |
| --- | --- |

(a)

when the vehicle comes from a third country or third territory, to 200 litres per vehicle and per journey;

| (b) | to 200 litres per special container and per journey. |
| --- | --- |

(b)

to 200 litres per special container and per journey.

Article 86

Member States may limit the amount of fuel exempt on admission in the case of:

| (a) | commercial motor vehicles engaged in international transport coming from third countries or third territories to their frontier zone, to a maximum depth of 25 kilometres as the crow flies, where such transport consists of journeys made by persons residing in that zone; |
| --- | --- |

(a)

commercial motor vehicles engaged in international transport coming from third countries or third territories to their frontier zone, to a maximum depth of 25 kilometres as the crow flies, where such transport consists of journeys made by persons residing in that zone;

| (b) | private motor vehicles belonging to persons residing in the frontier zone, to a maximum depth of 15 km as the crow flies, contiguous with a third country or third territory. |
| --- | --- |

(b)

private motor vehicles belonging to persons residing in the frontier zone, to a maximum depth of 15 km as the crow flies, contiguous with a third country or third territory.

Article 87

1.   Fuel exempt on admission 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, or transferred for a consideration or free of charge by the person granted the exemption.

2.   Non-compliance with paragraph 1 shall give rise to application of the import VAT 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 value ascertained or accepted on that date by the competent authorities.

Article 88

The exemption shall also apply to lubricants carried in motor vehicles and required for their normal operation during the journey in question.

CHAPTER 7

Goods for the construction, upkeep or ornamentation of memorials to, or cemeteries for, war victims

Article 89

Exemption from tax shall be granted in respect of goods imported by organisations authorised for that purpose by the competent authorities, for use in the construction, upkeep or ornamentation of cemeteries and tombs of, and memorials to, war victims of a third country who are buried in the Community.

CHAPTER 8

Coffins, funerary urns and ornamental funerary articles

Article 90

The following shall be exempt on admission:

| (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; |
| --- | --- |

(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 outside the Community, attending a funeral or coming to decorate graves on the territory of the Community provided these importations do not reflect, by either their nature or their quantity, any commercial intent. |
| --- | --- |

(b)

flowers, wreaths and other ornamental objects brought by persons resident outside the Community, attending a funeral or coming to decorate graves on the territory of the Community provided these importations do not reflect, by either their nature or their quantity, any commercial intent.

TITLE XIII

GENERAL AND FINAL PROVISIONS

Article 91

Where this Directive provides that the granting of an exemption shall be subject to the fulfilment of certain conditions, the person concerned shall, to the satisfaction of the competent authorities, furnish proof that those conditions have been met.

Article 92

1.   The exchange value in national currency of the euro to be taken into consideration for the purposes of this Directive shall be fixed once a year. The rates to be applied shall be those obtaining on the first working day in October and shall take effect on 1 January the following year.

2.   Member States may round off the amounts in national currency arrived at by converting the amounts in euro.

3.   Member States may continue to apply the amounts of the exemptions in force at the time of the annual adjustment provided for in paragraph 1, if conversion of the amounts of the exemptions expressed in euro leads, before the rounding-off provided for in paragraph 2, to an alteration of less than 5 % in the exemption expressed in national currency or to a reduction in that exemption.

Article 93

This Directive shall not prevent Member States from continuing to grant:

| (a) | the privileges and immunities granted by them under cultural, scientific or technical cooperation agreements concluded between Member States and third countries; |
| --- | --- |

(a)

the privileges and immunities granted by them under cultural, scientific or technical cooperation agreements concluded between Member States and third countries;

| (b) | the special exemptions justified by the nature of frontier traffic which are granted by them under frontier agreements concluded between Member States and third countries; |
| --- | --- |

(b)

the special exemptions justified by the nature of frontier traffic which are granted by them under frontier agreements concluded between Member States and third countries;

| (c) | exemptions 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, signed at Chicago on 7 December 1944, for the purpose of implementing Recommended Practices 4.42 and 4.44 in Annex 9 to the Convention. |
| --- | --- |

(c)

exemptions 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, signed at Chicago on 7 December 1944, for the purpose of implementing Recommended Practices 4.42 and 4.44 in Annex 9 to the Convention.

Article 94

Until the establishment of Community exemptions upon importation, Member States may retain the exemptions granted to:

| (a) | merchant-navy seamen; |
| --- | --- |

(a)

merchant-navy seamen;

| (b) | workers returning to their country of origin after having resided for at least six months outside the Community on account of their occupation. |
| --- | --- |

(b)

workers returning to their country of origin after having resided for at least six months outside the Community on account of their occupation.

Article 95

Member States shall inform the Commission of the measures which they adopt to give effect to this Directive, indicating, where the case arises, those measures which they adopt by simple reference to identical provisions of Regulation (EEC) No 918/83.

Article 96

Directive 83/181/EEC, as amended by the Directives listed in Annex II, Part A, is repealed, without prejudice to the obligations of the Member States relating to the time limits for transposition into national law of the Directives set out in Annex II, Part B.

References to the repealed Directive shall be construed as references to this Directive and shall be read in accordance with the correlation table in Annex III.

Article 97

This Directive shall enter into force on the 20th day following its publication in the Official Journal of the European Union.

Article 98

This Directive is addressed to the Member States.

Done at Luxembourg, 19 October 2009.

For the Council

The President

E. ERLANDSSON

---

(1)  Opinion of 11 March 2009 (not yet published in the Official Journal).

1

(2)  
  OJ C 175, 28.7.2009, p. 123.

2

(3)  
  OJ L 105, 23.4.1983, p. 38.

3

(4)  See Annex II, Part A.

4

(5)  
  OJ L 347, 11.12.2006, p. 1.

5

(6)  
  OJ L 105, 23.4.1983, p. 1.

6

---

ANNEX I

VISUAL AND AUDITORY MATERIALS OF AN EDUCATIONAL, SCIENTIFIC OR CULTURAL CHARACTER

| CN code | Description |
| --- | --- |
| 3704 00 | 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 |

CN code

Description

3704 00

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

ex 3705

Photographic plates and film, exposed and developed, other than cinematograph film:

| — | Of an educational, scientific or cultural character |
| --- | --- |

—

Of an educational, scientific or cultural character

3706

Cinematograph film, exposed and developed, whether or not incorporating sound track or consisting only of sound track:

3706 10

– Of a width of 35 mm or more:

– – Other:

ex 3706 10 99

– – – Other positives:

| — | Newsreels (with or without sound track) depicting events of current news value at the time of importation, and imported up to a limit of two copies of each subject for copying purposes |
| --- | --- |

—

Newsreels (with or without sound track) depicting events of current news value at the time of importation, and imported up to a limit of two copies of each subject for copying purposes

| — | Archival film material (with or without sound track) intended for use in connection with newsreel films |
| --- | --- |

—

Archival film material (with or without sound track) intended for use in connection with newsreel films

| — | Recreational films particularly suited for children and young people |
| --- | --- |

—

Recreational films particularly suited for children and young people

| — | Other films of educational, scientific or cultural character |
| --- | --- |

—

Other films of educational, scientific or cultural character

3706 90

– Other:

– – Other:

– – – Other positives:

ex 3706 90 51

| — | Newsreels (with or without sound track) depicting events of current news value at the time of importation, and imported up to a limit of two copies of each subject for copying purposes |
| --- | --- |

—

Newsreels (with or without sound track) depicting events of current news value at the time of importation, and imported up to a limit of two copies of each subject for copying purposes

ex 3706 90 91

| — | Archival film material (with or without sound track) intended for use in connection with newsreel films |
| --- | --- |

—

Archival film material (with or without sound track) intended for use in connection with newsreel films

ex 3706 90 99

| — | Recreational films particularly suited for children and young people |
| --- | --- |

—

Recreational films particularly suited for children and young people

| — | Other films of educational, scientific or cultural character |
| --- | --- |

—

Other films of educational, scientific or cultural character

4911

Other printed matter, including printed pictures and photographs:

– Other:

4911 99

– – Other:

ex 4911 99 00

– – – Other:

| — | Microcards or other information storage media required in computerised information and documentation services of an educational, scientific or cultural character |
| --- | --- |

—

Microcards or other information storage media required in computerised information and documentation services of an educational, scientific or cultural character

| — | Wall charts designed solely for demonstration and education |
| --- | --- |

—

Wall charts designed solely for demonstration and education

ex 8523

Records, tapes and other recorded media for sound or other similarly recorded phenomena including matrices and masters for the production of records, but excluding products of Chapter 37:

| — | Of an educational, scientific or cultural character |
| --- | --- |

—

Of an educational, scientific or cultural character

ex 9023 00

Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for others uses:

| — | Patterns, models and wall charts of an educational, scientific or cultural character, designed solely for demonstration and education |
| --- | --- |

—

Patterns, models and wall charts of an educational, scientific or cultural character, designed solely for demonstration and education

| — | Mock-ups or visualisations of abstract concepts such as molecular structures or mathematical formulae |
| --- | --- |

—

Mock-ups or visualisations of abstract concepts such as molecular structures or mathematical formulae

Various

Holograms for laser projection

Multimedia kits

Materials for programmed instructions, including materials in kit form with the corresponding printed materials

---

ANNEX II

PART A

Repealed Directive with the list of its successive amendments

(referred to in Article 96)

| Council Directive 83/181/EEC
  (OJ L 105, 23.4.1983, p. 38) | |
| --- | --- |
| Council Directive 85/346/EEC
  (OJ L 183, 16.7.1985, p. 21) | |
| Council Directive 88/331/EEC
  (OJ L 151, 17.6.1988, p. 79) | |
| Commission Directive 89/219/EEC
  (OJ L 92, 5.4.1989, p. 13) | |
| Council Directive 91/680/EEC
  (OJ L 376, 31.12.1991, p. 1) | only as regards Article 2(1) first indent |
| 1994 Act of Accession, Annex I, point XIII.B.4
  (OJ C 241, 29.8.1994, p. 276) | |

Council Directive 83/181/EEC

(OJ L 105, 23.4.1983, p. 38)

Council Directive 85/346/EEC

(OJ L 183, 16.7.1985, p. 21)

Council Directive 88/331/EEC

(OJ L 151, 17.6.1988, p. 79)

Commission Directive 89/219/EEC

(OJ L 92, 5.4.1989, p. 13)

Council Directive 91/680/EEC

(OJ L 376, 31.12.1991, p. 1)

only as regards Article 2(1) first indent

1994 Act of Accession, Annex I, point XIII.B.4

(OJ C 241, 29.8.1994, p. 276)

PART B

List of time limits for transposition into national law

(referred to in Article 96)

| Directive | Time limit for transposition |
| --- | --- |
| 83/181/EEC | 30 June 1984 |
| 85/346/EEC | 1 October 1985 |
| 88/331/EEC | 1 January 1989 |
| 89/219/EEC | 1 July 1989 |
| 91/680/EEC | 31 December 1992 |

Directive

Time limit for transposition

83/181/EEC

30 June 1984

85/346/EEC

1 October 1985

88/331/EEC

1 January 1989

89/219/EEC

1 July 1989

91/680/EEC

31 December 1992

---

ANNEX III

CORRELATION TABLE

| Directive 83/181/EEC | This Directive |
| --- | --- |
| — | Title I |
| Article 1(1) | Article 1(1), first and second subparagraphs |
| Article 1(2) introductory sentence | Article 2(1) introductory sentence |
| Article 1(2)(a) | Article 2(1)(a) |
| Article 1(2)(b) first subparagraph | Article 2(1)(b) |
| Article 1(2)(b) second subparagraph, first and second indents | Article 2(1)(b) |
| Article 1(2)(b) third subparagraph | Article 2(1)(b) |
| Article 1(2)(b) fourth subparagraph | Article 2(2) |
| Article 1(2)(c), (d) and (e) | Article 2(1)(c), (d) and (e) |
| Title I | Title II |
| Chapter I | Chapter 1 |
| Articles 2 to 5 | Articles 3 to 6 |
| Article 6 first and second paragraphs | Article 7(1) and (2) |
| Articles 7 to 10 | Articles 8 to 11 |
| Chapter II | Chapter 2 |
| Article 11(1) and (2) | Article 12(1), first and second subparagraphs |
| Article 11(3) | Article 12(2) |
| Article 12, introductory sentence | Article 13, first subparagraph, introductory sentence |
| Article 12(a), first sentence | Article 13, first subparagraph, point (a) |
| Article 12(a), second sentence | Article 13, second subparagraph |
| Article 12(b) | Article 13, first subparagraph, point (b) |
| Article 13 | Article 14 |
| Article 14(1) introductory sentence | Article 15(1), first subparagraph, introductory sentence |
| Article 14(1) first indent, opening words | Article 15(1), first subparagraph, point (a) |
| Article 14(1) first indent, words in parentheses | Article 15(1), second subparagraph |
| Article 14(1), second indent | Article 15(1), first subparagraph, point (b) |
| Article 14(2) | Article 15(2) |
| Article 15 | Article 16 |
| Chapter III | Chapter 3 |
| Articles 16 to 19 | Articles 17 to 20 |
| Title II | Title III |
| Articles 20 and 21 | Articles 21 and 22 |
| Title III | Title IV |
| Articles 22 and 23 | Articles 23 and 24 |
| Title IV | Title V |
| Article 24(1) | Article 25(1) |
| Article 24(2) introductory sentence | Article 25(2) introductory sentence |
| Article 24(2) first and second indents | Article 25(2)(a) and (b) |
| Article 25(1) | Article 26(1) |
| Article 25(2) | — |
| Article 25(3) | Article 26(2) |
| Articles 26, 27 and 28 | Articles 27, 28 and 29 |
| Title V | Title VI |
| Chapter I | Chapter 1 |
| Article 29(1) | Article 30(1), first subparagraph |
| Article 29(2) | Article 30(2) |
| Article 29(3) | Article 30(1), second subparagraph |
| Articles 30, 31 and 32 | Articles 31, 32 and 33 |
| Chapter II | Chapter 2 |
| Article 33 | Article 34 |
| Article 34(1) and (2) | Article 35(1), first and second subparagraphs |
| Article 34(3) | Article 35(2) |
| Title VI | Title VII |
| Chapter I | Chapter 1 |
| Article 35(1) introductory sentence | Article 36(1) introductory sentence |
| Article 35(1)(a) | Article 36(1)(a) |
| Article 35(1)(b) introductory sentence | Article 36(1)(b) |
| Article 35(1)(b) first indent | — |
| Article 35(1)(b) second indent | Article 36(1)(b) |
| Article 35(2) introductory sentence | Article 36(2), introductory sentence |
| Article 35(2) first and second indents | Article 36(2)(a) and (b) |
| Chapter II | Chapter 2 |
| Article 36(1) | Article 37(1) |
| Article 36(2) introductory sentence | Article 37(2) introductory sentence |
| Article 36(2) first, second and third indents | Article 37(2)(a), (b) and (c) |
| Articles 37 and 38 | Articles 38 and 39 |
| Chapter IIa | Chapter 3 |
| Article 38a | Article 40 |
| Chapter III | Chapter 4 |
| Article 39 | Article 41 |
| Title VII | Title VIII |
| — | Chapter 1 |
| Article 40 | Article 42 |
| Chapter I | Chapter 2 |
| Articles 41 to 45 | Articles 43 to 47 |
| Chapter II | Chapter 3 |
| Articles 46, 47 and 48 | Articles 48, 49 and 50 |
| Chapter III | Chapter 4 |
| Article 49(1) and (2) | Article 51, first and second paragraphs |
| Articles 50 to 55 | Articles 52 to 57 |
| Title VIII | Title IX |
| Chapter I | Chapter 1 |
| Article 56 | Article 58 |
| Chapter II | Chapter 2 |
| Articles 57 and 58 | Articles 59 and 60 |
| Article 59, introductory sentence | Article 61, introductory sentence |
| Article 59, first, second and third indents | Article 61(a), (b) and (c) |
| Chapter III | Chapter 3 |
| Article 60 first paragraph, introductory sentence | Article 62(1), introductory sentence |
| Article 60, first paragraph, point (a) | Article 62(1)(a) |
| Article 60, first paragraph, point (b), first sentence | Article 62(1)(b) |
| Article 60, first paragraph, point (b), second sentence | Article 62(2) |
| Article 60, second paragraph | Article 62(3) |
| Title IX | Title X |
| Chapter I | Chapter 1 |
| Article 61 | Article 63 |
| Chapter II | Chapter 2 |
| Article 62, introductory sentence | Article 64, introductory sentence |
| Article 62(a) | Article 64(a) |
| Article 62(b) | — |
| Article 62(c) | Article 64(b) |
| Article 63, first paragraph, introductory sentence | Article 65(1), introductory sentence |
| Article 63, first paragraph, point (a) | Article 65(1)(a) |
| Article 63, first paragraph, point (b), first sentence | Article 65(1)(b) |
| Article 63, first paragraph, point (b), second sentence | Article 65(2) |
| Article 63, first paragraph, point (c) | Article 65(1)(c) |
| Article 63, second paragraph | — |
| Article 64 | Article 66 |
| Chapter III | Chapter 3 |
| Article 65(1) | Article 67(1) |
| Article 65(2), introductory sentence | Article 67(2), first subparagraph, introductory sentence |
| Article 65(2)(a) to (e) | Article 67(2) first subparagraph, points (a) to (e) |
| Article 65(2), final sentence | Article 67(2), second subparagraph |
| Articles 66 to 69 | Articles 68 to 71 |
| Title X | Title XI |
| Articles 70 to 73 | Articles 72 to 75 |
| Article 74(1) introductory sentence | Article 76(1) introductory sentence |
| Article 74(1), first, second and third indents | Article 76(1)(a), (b) and (c) |
| Article 74(2) | Article 76(2) |
| Articles 75 and 76 | Articles 77 and 78 |
| Title XI | Title XII |
| Chapter I | Chapter 1 |
| Article 77 | Article 79 |
| Chapter II | Chapter 2 |
| Article 78 | Article 80 |
| Chapter III | Chapter 3 |
| Article 79(a) to (q) | Article 81(1)(a) to (q) |
| Article 79(r), first sentence | Article 81(1)(r) |
| Article 79(r), second sentence | Article 81(2) |
| Article 79(s) | Article 81(1)(s) |
| Chapter IV | Chapter 4 |
| Article 80 | Article 82 |
| Chapter V | Chapter 5 |
| Article 81 | Article 83 |
| Chapter VI | Chapter 6 |
| Article 82(1) introductory sentence | Article 84(1) introductory sentence |
| Article 82(1)(a) first and second indents | Article 84(1)(a)(i) and (ii) |
| Article 82(1)(b) | Article 84(1)(b) |
| Article 82(2) introductory sentence | Article 84(2) first subparagraph, introductory sentence |
| Article 82(2)(a) first subparagraph, first and second indents and second subparagraph | Article 84(2), first subparagraph, point (a) |
| Article 82(2)(b) | Article 84(2), first subparagraph, point (b) |
| Article 82(2)(c) introductory sentence | Article 84(2), first subparagraph, point (c) introductory sentence |
| Article 82(2)(c) first indent, first subparagraph | Article 84(2), first subparagraph, point (c)(i) |
| Article 82(2)(c) first indent, second subparagraph | Article 84(2), second subparagraph |
| Article 82(2)(c), second indent | Article 84(2), first subparagraph, point (c)(ii) |
| Article 82(2)(d) | Article 84(2), first subparagraph, point (d) |
| Article 83 first paragraph introductory sentence | Article 85 introductory sentence |
| Article 83(a) | Article 85(a) |
| Article 83(b) | — |
| Article 83(c) | Article 85(b) |
| Article 83 second subparagraph | — |
| Article 84 | Article 86 |
| Article 85 first and second paragraphs | Article 87(1) and (2) |
| Article 86 | Article 88 |
| Chapter VII | Chapter 7 |
| Article 87 | Article 89 |
| Chapter VIII | Chapter 8 |
| Article 88 | Article 90 |
| Title XII | Title XIII |
| Articles 89, 90 and 91 | Articles 91, 92 and 93 |
| Article 92 | Article 94 |
| Article 93(1) | — |
| Article 93(2) | Article 95 |
| — | Article 96 |
| — | Article 97 |
| Article 94 | Article 98 |
| Annex | Annex I |
| — | Annex II |
| — | Annex III |

Directive 83/181/EEC

This Directive

—

Title I

Article 1(1)

Article 1(1), first and second subparagraphs

Article 1(2) introductory sentence

Article 2(1) introductory sentence

Article 1(2)(a)

Article 2(1)(a)

Article 1(2)(b) first subparagraph

Article 2(1)(b)

Article 1(2)(b) second subparagraph, first and second indents

Article 2(1)(b)

Article 1(2)(b) third subparagraph

Article 2(1)(b)

Article 1(2)(b) fourth subparagraph

Article 2(2)

Article 1(2)(c), (d) and (e)

Article 2(1)(c), (d) and (e)

Title I

Title II

Chapter I

Chapter 1

Articles 2 to 5

Articles 3 to 6

Article 6 first and second paragraphs

Article 7(1) and (2)

Articles 7 to 10

Articles 8 to 11

Chapter II

Chapter 2

Article 11(1) and (2)

Article 12(1), first and second subparagraphs

Article 11(3)

Article 12(2)

Article 12, introductory sentence

Article 13, first subparagraph, introductory sentence

Article 12(a), first sentence

Article 13, first subparagraph, point (a)

Article 12(a), second sentence

Article 13, second subparagraph

Article 12(b)

Article 13, first subparagraph, point (b)

Article 13

Article 14

Article 14(1) introductory sentence

Article 15(1), first subparagraph, introductory sentence

Article 14(1) first indent, opening words

Article 15(1), first subparagraph, point (a)

Article 14(1) first indent, words in parentheses

Article 15(1), second subparagraph

Article 14(1), second indent

Article 15(1), first subparagraph, point (b)

Article 14(2)

Article 15(2)

Article 15

Article 16

Chapter III

Chapter 3

Articles 16 to 19

Articles 17 to 20

Title II

Title III

Articles 20 and 21

Articles 21 and 22

Title III

Title IV

Articles 22 and 23

Articles 23 and 24

Title IV

Title V

Article 24(1)

Article 25(1)

Article 24(2) introductory sentence

Article 25(2) introductory sentence

Article 24(2) first and second indents

Article 25(2)(a) and (b)

Article 25(1)

Article 26(1)

Article 25(2)

—

Article 25(3)

Article 26(2)

Articles 26, 27 and 28

Articles 27, 28 and 29

Title V

Title VI

Chapter I

Chapter 1

Article 29(1)

Article 30(1), first subparagraph

Article 29(2)

Article 30(2)

Article 29(3)

Article 30(1), second subparagraph

Articles 30, 31 and 32

Articles 31, 32 and 33

Chapter II

Chapter 2

Article 33

Article 34

Article 34(1) and (2)

Article 35(1), first and second subparagraphs

Article 34(3)

Article 35(2)

Title VI

Title VII

Chapter I

Chapter 1

Article 35(1) introductory sentence

Article 36(1) introductory sentence

Article 35(1)(a)

Article 36(1)(a)

Article 35(1)(b) introductory sentence

Article 36(1)(b)

Article 35(1)(b) first indent

—

Article 35(1)(b) second indent

Article 36(1)(b)

Article 35(2) introductory sentence

Article 36(2), introductory sentence

Article 35(2) first and second indents

Article 36(2)(a) and (b)

Chapter II

Chapter 2

Article 36(1)

Article 37(1)

Article 36(2) introductory sentence

Article 37(2) introductory sentence

Article 36(2) first, second and third indents

Article 37(2)(a), (b) and (c)

Articles 37 and 38

Articles 38 and 39

Chapter IIa

Chapter 3

Article 38a

Article 40

Chapter III

Chapter 4

Article 39

Article 41

Title VII

Title VIII

—

Chapter 1

Article 40

Article 42

Chapter I

Chapter 2

Articles 41 to 45

Articles 43 to 47

Chapter II

Chapter 3

Articles 46, 47 and 48

Articles 48, 49 and 50

Chapter III

Chapter 4

Article 49(1) and (2)

Article 51, first and second paragraphs

Articles 50 to 55

Articles 52 to 57

Title VIII

Title IX

Chapter I

Chapter 1

Article 56

Article 58

Chapter II

Chapter 2

Articles 57 and 58

Articles 59 and 60

Article 59, introductory sentence

Article 61, introductory sentence

Article 59, first, second and third indents

Article 61(a), (b) and (c)

Chapter III

Chapter 3

Article 60 first paragraph, introductory sentence

Article 62(1), introductory sentence

Article 60, first paragraph, point (a)

Article 62(1)(a)

Article 60, first paragraph, point (b), first sentence

Article 62(1)(b)

Article 60, first paragraph, point (b), second sentence

Article 62(2)

Article 60, second paragraph

Article 62(3)

Title IX

Title X

Chapter I

Chapter 1

Article 61

Article 63

Chapter II

Chapter 2

Article 62, introductory sentence

Article 64, introductory sentence

Article 62(a)

Article 64(a)

Article 62(b)

—

Article 62(c)

Article 64(b)

Article 63, first paragraph, introductory sentence

Article 65(1), introductory sentence

Article 63, first paragraph, point (a)

Article 65(1)(a)

Article 63, first paragraph, point (b), first sentence

Article 65(1)(b)

Article 63, first paragraph, point (b), second sentence

Article 65(2)

Article 63, first paragraph, point (c)

Article 65(1)(c)

Article 63, second paragraph

—

Article 64

Article 66

Chapter III

Chapter 3

Article 65(1)

Article 67(1)

Article 65(2), introductory sentence

Article 67(2), first subparagraph, introductory sentence

Article 65(2)(a) to (e)

Article 67(2) first subparagraph, points (a) to (e)

Article 65(2), final sentence

Article 67(2), second subparagraph

Articles 66 to 69

Articles 68 to 71

Title X

Title XI

Articles 70 to 73

Articles 72 to 75

Article 74(1) introductory sentence

Article 76(1) introductory sentence

Article 74(1), first, second and third indents

Article 76(1)(a), (b) and (c)

Article 74(2)

Article 76(2)

Articles 75 and 76

Articles 77 and 78

Title XI

Title XII

Chapter I

Chapter 1

Article 77

Article 79

Chapter II

Chapter 2

Article 78

Article 80

Chapter III

Chapter 3

Article 79(a) to (q)

Article 81(1)(a) to (q)

Article 79(r), first sentence

Article 81(1)(r)

Article 79(r), second sentence

Article 81(2)

Article 79(s)

Article 81(1)(s)

Chapter IV

Chapter 4

Article 80

Article 82

Chapter V

Chapter 5

Article 81

Article 83

Chapter VI

Chapter 6

Article 82(1) introductory sentence

Article 84(1) introductory sentence

Article 82(1)(a) first and second indents

Article 84(1)(a)(i) and (ii)

Article 82(1)(b)

Article 84(1)(b)

Article 82(2) introductory sentence

Article 84(2) first subparagraph, introductory sentence

Article 82(2)(a) first subparagraph, first and second indents and second subparagraph

Article 84(2), first subparagraph, point (a)

Article 82(2)(b)

Article 84(2), first subparagraph, point (b)

Article 82(2)(c) introductory sentence

Article 84(2), first subparagraph, point (c) introductory sentence

Article 82(2)(c) first indent, first subparagraph

Article 84(2), first subparagraph, point (c)(i)

Article 82(2)(c) first indent, second subparagraph

Article 84(2), second subparagraph

Article 82(2)(c), second indent

Article 84(2), first subparagraph, point (c)(ii)

Article 82(2)(d)

Article 84(2), first subparagraph, point (d)

Article 83 first paragraph introductory sentence

Article 85 introductory sentence

Article 83(a)

Article 85(a)

Article 83(b)

—

Article 83(c)

Article 85(b)

Article 83 second subparagraph

—

Article 84

Article 86

Article 85 first and second paragraphs

Article 87(1) and (2)

Article 86

Article 88

Chapter VII

Chapter 7

Article 87

Article 89

Chapter VIII

Chapter 8

Article 88

Article 90

Title XII

Title XIII

Articles 89, 90 and 91

Articles 91, 92 and 93

Article 92

Article 94

Article 93(1)

—

Article 93(2)

Article 95

—

Article 96

—

Article 97

Article 94

Article 98

Annex

Annex I

—

Annex II

—

Annex III

---

RECOMMENDATIONS

Commission

| 10.11.2009 | EN | Official Journal of the European Union | L 292/31 |
| --- | --- | --- | --- |

10.11.2009

EN

Official Journal of the European Union

L 292/31

---

COMMISSION RECOMMENDATION

of 29 October 2009

on the use of the International Standard Classification of Occupations (ISCO-08)

(Text with EEA relevance)

(2009/824/EC)

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community, and in particular Article 211 thereof,

Whereas:

| (1) | The International Labour Organisation has revised the previous version of the International Standard Classification of Occupations used hitherto (ISCO-88) with the objective of making available a more effective classification, which can be used by countries in the next round of population censuses, as well as in national employment services and other client-oriented applications. In order to ensure comparability between data on occupations from the EU Member States and the rest of the world it is important to adopt this revised classification (ISCO-08) in the main European Statistical System surveys collecting data on occupations before the next round of population census that will take place in 2011. |
| --- | --- |

(1)

The International Labour Organisation has revised the previous version of the International Standard Classification of Occupations used hitherto (ISCO-88) with the objective of making available a more effective classification, which can be used by countries in the next round of population censuses, as well as in national employment services and other client-oriented applications. In order to ensure comparability between data on occupations from the EU Member States and the rest of the world it is important to adopt this revised classification (ISCO-08) in the main European Statistical System surveys collecting data on occupations before the next round of population census that will take place in 2011.

| (2) | ISCO-08 classification is more detailed than the European version of ISCO-88 (ISCO-88 (COM)) in specific occupations in which a high share of women work. |
| --- | --- |

(2)

ISCO-08 classification is more detailed than the European version of ISCO-88 (ISCO-88 (COM)) in specific occupations in which a high share of women work.

| (3) | Data on occupations is utilised for calculating the indicators on gender segregation used in the follow up of the European Employment strategy (Guideline 18: Promote a lifecycle approach to work and Guideline 22: Ensure employment-friendly labour cost developments and wage-setting mechanisms) (1). Therefore, it is essential to have a standard classification allowing the production of comparable data on occupations. |
| --- | --- |

(3)

Data on occupations is utilised for calculating the indicators on gender segregation used in the follow up of the European Employment strategy (Guideline 18: Promote a lifecycle approach to work and Guideline 22: Ensure employment-friendly labour cost developments and wage-setting mechanisms) (1). Therefore, it is essential to have a standard classification allowing the production of comparable data on occupations.

| (4) | Data on occupations has also been used for measuring progress on gender balance in decision-making positions by looking at women’s and men’s share among ISCO-88 (COM) managerial occupations. |
| --- | --- |

(4)

Data on occupations has also been used for measuring progress on gender balance in decision-making positions by looking at women’s and men’s share among ISCO-88 (COM) managerial occupations.

| (5) | In the framework of the Council Resolution of 15 November 2007 on the new skills for new jobs (2), occupation will become important in the assessment of skills needs and gaps in the European labour market and a harmonised methodology on occupations will be essential. |
| --- | --- |

(5)

In the framework of the Council Resolution of 15 November 2007 on the new skills for new jobs (2), occupation will become important in the assessment of skills needs and gaps in the European labour market and a harmonised methodology on occupations will be essential.

| (6) | ISCO-08 classification places more emphasis to occupations related to information and communication technologies, |
| --- | --- |

(6)

ISCO-08 classification places more emphasis to occupations related to information and communication technologies,

HEREBY RECOMMENDS:

| 1. | Member States should develop, produce and disseminate statistics broken down by occupations using the International Standard Classification of Occupations of 2008 (ISCO-08) as set out in the Annex or a national classification derived from ISCO-08. |
| --- | --- |

1.

| 2. | Member States should use ISCO-08 for the Structure of Earnings Survey 2010. |
| --- | --- |

2.

| 3. | Member States should use ISCO-08 from 2011 as reference year in all statistical domains providing statistics broken down by occupations. |
| --- | --- |

3.

Done at Brussels, 29 October 2009.

For the Commission

Joaquín ALMUNIA

Member of the Commission

---

(1)  
  OJ L 198, 26.7.2008, p. 47.

1

(2)  
  OJ C 290, 4.12.2007, p. 1.

2

---

ANNEX

ISCO-08 CLASSIFICATION

1   Managers

11   Chief executives, senior officials and legislators

111   Legislators and senior officials

| 1111 | Legislators |
| --- | --- |

1111

| 1112 | Senior government officials |
| --- | --- |

1112

| 1113 | Traditional chiefs and heads of village |
| --- | --- |

1113

| 1114 | Senior officials of special-interest organisations |
| --- | --- |

1114

112   Managing directors and chief executives

| 1120 | Managing directors and chief executives |
| --- | --- |

1120

12   Administrative and commercial managers

121   Business services and administration managers

| 1211 | Finance managers |
| --- | --- |

1211

| 1212 | Human resource managers |
| --- | --- |

1212

| 1213 | Policy and planning managers |
| --- | --- |

1213

| 1219 | Business services and administration managers not elsewhere classified |
| --- | --- |

1219

122   Sales, marketing and development managers

| 1221 | Sales and marketing managers |
| --- | --- |

1221

| 1222 | Advertising and public relations managers |
| --- | --- |

1222

| 1223 | Research and development managers |
| --- | --- |

1223

13   Production and specialised services managers

131   Production managers in agriculture, forestry and fisheries

| 1311 | Agricultural and forestry production managers |
| --- | --- |

1311

| 1312 | Aquaculture and fisheries production managers |
| --- | --- |

1312

132   Manufacturing, mining, construction, and distribution managers

| 1321 | Manufacturing managers |
| --- | --- |

1321

| 1322 | Mining managers |
| --- | --- |

1322

| 1323 | Construction managers |
| --- | --- |

1323

| 1324 | Supply, distribution and related managers |
| --- | --- |

1324

133   Information and communications technology service managers

| 1330 | Information and communications technology service managers |
| --- | --- |

1330

134   Professional services managers

| 1341 | Child care services managers |
| --- | --- |

1341

| 1342 | Health services managers |
| --- | --- |

1342

| 1343 | Aged care services managers |
| --- | --- |

1343

| 1344 | Social welfare managers |
| --- | --- |

1344

| 1345 | Education managers |
| --- | --- |

1345

| 1346 | Financial and insurance services branch managers |
| --- | --- |

1346

| 1349 | Professional services managers not elsewhere classified |
| --- | --- |

1349

14   Hospitality, retail and other services managers

141   Hotel and restaurant managers

| 1411 | Hotel managers |
| --- | --- |

1411

| 1412 | Restaurant managers |
| --- | --- |

1412

142   Retail and wholesale trade managers

| 1420 | Retail and wholesale trade managers |
| --- | --- |

1420

143   Other services managers

| 1431 | Sports, recreation and cultural centre managers |
| --- | --- |

1431

| 1439 | Services managers not elsewhere classified |
| --- | --- |

1439

2   Professionals

21   Science and engineering professionals

211   Physical and earth science professionals

| 2111 | Physicists and astronomers |
| --- | --- |

2111

| 2112 | Meteorologists |
| --- | --- |

2112

| 2113 | Chemists |
| --- | --- |

2113

| 2114 | Geologists and geophysicists |
| --- | --- |

2114

212   Mathematicians, actuaries and statisticians

| 2120 | Mathematicians, actuaries and statisticians |
| --- | --- |

2120

213   Life science professionals

| 2131 | Biologists, botanists, zoologists and related professionals |
| --- | --- |

2131

| 2132 | Farming, forestry and fisheries advisers |
| --- | --- |

2132

| 2133 | Environmental protection professionals |
| --- | --- |

2133

214   Engineering professionals (excluding electrotechnology)

| 2141 | Industrial and production engineers |
| --- | --- |

2141

| 2142 | Civil engineers |
| --- | --- |

2142

| 2143 | Environmental engineers |
| --- | --- |

2143

| 2144 | Mechanical engineers |
| --- | --- |

2144

| 2145 | Chemical engineers |
| --- | --- |

2145

| 2146 | Mining engineers, metallurgists and related professionals |
| --- | --- |

2146

| 2149 | Engineering professionals not elsewhere classified |
| --- | --- |

2149

215   Electrotechnology engineers

| 2151 | Electrical engineers |
| --- | --- |

2151

| 2152 | Electronics engineers |
| --- | --- |

2152

| 2153 | Telecommunications engineers |
| --- | --- |

2153

216   Architects, planners, surveyors and designers

| 2161 | Building architects |
| --- | --- |

2161

| 2162 | Landscape architects |
| --- | --- |

2162

| 2163 | Product and garment designers |
| --- | --- |

2163

| 2164 | Town and traffic planners |
| --- | --- |

2164

| 2165 | Cartographers and surveyors |
| --- | --- |

2165

| 2166 | Graphic and multimedia designers |
| --- | --- |

2166

22   Health professionals

221   Medical doctors

| 2211 | Generalist medical practitioners |
| --- | --- |

2211

| 2212 | Specialist medical practitioners |
| --- | --- |

2212

222   Nursing and midwifery professionals

| 2221 | Nursing professionals |
| --- | --- |

2221

| 2222 | Midwifery professionals |
| --- | --- |

2222

223   Traditional and complementary medicine professionals

| 2230 | Traditional and complementary medicine professionals |
| --- | --- |

2230

224   Paramedical practitioners

| 2240 | Paramedical practitioners |
| --- | --- |

2240

225   Veterinarians

| 2250 | Veterinarians |
| --- | --- |

2250

226   Other health professionals

| 2261 | Dentists |
| --- | --- |

2261

| 2262 | Pharmacists |
| --- | --- |

2262

| 2263 | Environmental and occupational health and hygiene professionals |
| --- | --- |

2263

| 2264 | Physiotherapists |
| --- | --- |

2264

| 2265 | Dieticians and nutritionists |
| --- | --- |

2265

| 2266 | Audiologists and speech therapists |
| --- | --- |

2266

| 2267 | Optometrists and ophthalmic opticians |
| --- | --- |

2267

| 2269 | Health professionals not elsewhere classified |
| --- | --- |

2269

23   Teaching professionals

231   University and higher education teachers

| 2310 | University and higher education teachers |
| --- | --- |

2310

232   Vocational education teachers

| 2320 | Vocational education teachers |
| --- | --- |

2320

233   Secondary education teachers

| 2330 | Secondary education teachers |
| --- | --- |

2330

234   Primary school and early childhood teachers

| 2341 | Primary school teachers |
| --- | --- |

2341

| 2342 | Early childhood educators |
| --- | --- |

2342

235   Other teaching professionals

| 2351 | Education methods specialists |
| --- | --- |

2351

| 2352 | Special needs teachers |
| --- | --- |

2352

| 2353 | Other language teachers |
| --- | --- |

2353

| 2354 | Other music teachers |
| --- | --- |

2354

| 2355 | Other arts teachers |
| --- | --- |

2355

| 2356 | Information technology trainers |
| --- | --- |

2356

| 2359 | Teaching professionals not elsewhere classified |
| --- | --- |

2359

24   Business and administration professionals

241   Finance professionals

| 2411 | Accountants |
| --- | --- |

2411

| 2412 | Financial and investment advisers |
| --- | --- |

2412

| 2413 | Financial analysts |
| --- | --- |

2413

242   Administration professionals

| 2421 | Management and organisation analysts |
| --- | --- |

2421

| 2422 | Policy administration professionals |
| --- | --- |

2422

| 2423 | Personnel and careers professionals |
| --- | --- |

2423

| 2424 | Training and staff development professionals |
| --- | --- |

2424

243   Sales, marketing and public relations professionals

| 2431 | Advertising and marketing professionals |
| --- | --- |

2431

| 2432 | Public relations professionals |
| --- | --- |

2432

| 2433 | Technical and medical sales professionals (excluding ICT) |
| --- | --- |

2433

| 2434 | Information and communications technology sales professionals |
| --- | --- |

2434

25   Information and communications technology professionals

251   Software and applications developers and analysts

| 2511 | Systems analysts |
| --- | --- |

2511

| 2512 | Software developers |
| --- | --- |

2512

| 2513 | Web and multimedia developers |
| --- | --- |

2513

| 2514 | Applications programmers |
| --- | --- |

2514

| 2519 | Software and applications developers and analysts not elsewhere classified |
| --- | --- |

2519

252   Database and network professionals

| 2521 | Database designers and administrators |
| --- | --- |

2521

| 2522 | Systems administrators |
| --- | --- |

2522

| 2523 | Computer network professionals |
| --- | --- |

2523

| 2529 | Database and network professionals not elsewhere classified |
| --- | --- |

2529

26   Legal, social and cultural professionals

261   Legal professionals

| 2611 | Lawyers |
| --- | --- |

2611

| 2612 | Judges |
| --- | --- |

2612

| 2619 | Legal professionals not elsewhere classified |
| --- | --- |

2619

262   Librarians, archivists and curators

| 2621 | Archivists and curators |
| --- | --- |

2621

| 2622 | Librarians and related information professionals |
| --- | --- |

2622

263   Social and religious professionals

| 2631 | Economists |
| --- | --- |

2631

| 2632 | Sociologists, anthropologists and related professionals |
| --- | --- |

2632

| 2633 | Philosophers, historians and political scientists |
| --- | --- |

2633

| 2634 | Psychologists |
| --- | --- |

2634

| 2635 | Social work and counselling professionals |
| --- | --- |

2635

| 2636 | Religious professionals |
| --- | --- |

2636

264   Authors, journalists and linguists

| 2641 | Authors and related writers |
| --- | --- |

2641

| 2642 | Journalists |
| --- | --- |

2642

| 2643 | Translators, interpreters and other linguists |
| --- | --- |

2643

265   Creative and performing artists

| 2651 | Visual artists |
| --- | --- |

2651

| 2652 | Musicians, singers and composers |
| --- | --- |

2652

| 2653 | Dancers and choreographers |
| --- | --- |

2653

| 2654 | Film, stage and related directors and producers |
| --- | --- |

2654

| 2655 | Actors |
| --- | --- |

2655

| 2656 | Announcers on radio, television and other media |
| --- | --- |

2656

| 2659 | Creative and performing artists not elsewhere classified |
| --- | --- |

2659

3   Technicians and associate professionals

31   Science and engineering associate professionals

311   Physical and engineering science technicians

| 3111 | Chemical and physical science technicians |
| --- | --- |

3111

| 3112 | Civil engineering technicians |
| --- | --- |

3112

| 3113 | Electrical engineering technicians |
| --- | --- |

3113

| 3114 | Electronics engineering technicians |
| --- | --- |

3114

| 3115 | Mechanical engineering technicians |
| --- | --- |

3115

| 3116 | Chemical engineering technicians |
| --- | --- |

3116

| 3117 | Mining and metallurgical technicians |
| --- | --- |

3117

| 3118 | Draughtspersons |
| --- | --- |

3118

| 3119 | Physical and engineering science technicians not elsewhere classified |
| --- | --- |

3119

312   Mining, manufacturing and construction supervisors

| 3121 | Mining supervisors |
| --- | --- |

3121

| 3122 | Manufacturing supervisors |
| --- | --- |

3122

| 3123 | Construction supervisors |
| --- | --- |

3123

313   Process control technicians

| 3131 | Power production plant operators |
| --- | --- |

3131

| 3132 | Incinerator and water treatment plant operators |
| --- | --- |

3132

| 3133 | Chemical processing plant controllers |
| --- | --- |

3133

| 3134 | Petroleum and natural gas refining plant operators |
| --- | --- |

3134

| 3135 | Metal production process controllers |
| --- | --- |

3135

| 3139 | Process control technicians not elsewhere classified |
| --- | --- |

3139

314   Life science technicians and related associate professionals

| 3141 | Life science technicians (excluding medical) |
| --- | --- |

3141

| 3142 | Agricultural technicians |
| --- | --- |

3142

| 3143 | Forestry technicians |
| --- | --- |

3143

315   Ship and aircraft controllers and technicians

| 3151 | Ships’ engineers |
| --- | --- |

3151

| 3152 | Ships’ deck officers and pilots |
| --- | --- |

3152

| 3153 | Aircraft pilots and related associate professionals |
| --- | --- |

3153

| 3154 | Air traffic controllers |
| --- | --- |

3154

| 3155 | Air traffic safety electronics technicians |
| --- | --- |

3155

32   Health associate professionals

321   Medical and pharmaceutical technicians

| 3211 | Medical imaging and therapeutic equipment technicians |
| --- | --- |

3211

| 3212 | Medical and pathology laboratory technicians |
| --- | --- |

3212

| 3213 | Pharmaceutical technicians and assistants |
| --- | --- |

3213

| 3214 | Medical and dental prosthetic technicians |
| --- | --- |

3214

322   Nursing and midwifery associate professionals

| 3221 | Nursing associate professionals |
| --- | --- |

3221

| 3222 | Midwifery associate professionals |
| --- | --- |

3222

323   Traditional and complementary medicine associate professionals

| 3230 | Traditional and complementary medicine associate professionals |
| --- | --- |

3230

324   Veterinary technicians and assistants

| 3240 | Veterinary technicians and assistants |
| --- | --- |

3240

325   Other health associate professionals

| 3251 | Dental assistants and therapists |
| --- | --- |

3251

| 3252 | Medical records and health information technicians |
| --- | --- |

3252

| 3253 | Community health workers |
| --- | --- |

3253

| 3254 | Dispensing opticians |
| --- | --- |

3254

| 3255 | Physiotherapy technicians and assistants |
| --- | --- |

3255

| 3256 | Medical assistants |
| --- | --- |

3256

| 3257 | Environmental and occupational health inspectors and associates |
| --- | --- |

3257

| 3258 | Ambulance workers |
| --- | --- |

3258

| 3259 | Health associate professionals not elsewhere classified |
| --- | --- |

3259

33   Business and administration associate professionals

331   Financial and mathematical associate professionals

| 3311 | Securities and finance dealers and brokers |
| --- | --- |

3311

| 3312 | Credit and loans officers |
| --- | --- |

3312

| 3313 | Accounting associate professionals |
| --- | --- |

3313

| 3314 | Statistical, mathematical and related associate professionals |
| --- | --- |

3314

| 3315 | Valuers and loss assessors |
| --- | --- |

3315

332   Sales and purchasing agents and brokers

| 3321 | Insurance representatives |
| --- | --- |

3321

| 3322 | Commercial sales representatives |
| --- | --- |

3322

| 3323 | Buyers |
| --- | --- |

3323

| 3324 | Trade brokers |
| --- | --- |

3324

333   Business services agents

| 3331 | Clearing and forwarding agents |
| --- | --- |

3331

| 3332 | Conference and event planners |
| --- | --- |

3332

| 3333 | Employment agents and contractors |
| --- | --- |

3333

| 3334 | Real estate agents and property managers |
| --- | --- |

3334

| 3339 | Business services agents not elsewhere classified |
| --- | --- |

3339

334   Administrative and specialised secretaries

| 3341 | Office supervisors |
| --- | --- |

3341

| 3342 | Legal secretaries |
| --- | --- |

3342

| 3343 | Administrative and executive secretaries |
| --- | --- |

3343

| 3344 | Medical secretaries |
| --- | --- |

3344

335   Regulatory government associate professionals

| 3351 | Customs and border inspectors |
| --- | --- |

3351

| 3352 | Government tax and excise officials |
| --- | --- |

3352

| 3353 | Government social benefits officials |
| --- | --- |

3353

| 3354 | Government licensing officials |
| --- | --- |

3354

| 3355 | Police inspectors and detectives |
| --- | --- |

3355

| 3359 | Regulatory government associate professionals not elsewhere classified |
| --- | --- |

3359

34   Legal, social, cultural and related associate professionals

341   Legal, social and religious associate professionals

| 3411 | Legal and related associate professionals |
| --- | --- |

3411

| 3412 | Social work associate professionals |
| --- | --- |

3412

| 3413 | Religious associate professionals |
| --- | --- |

3413

342   Sports and fitness workers

| 3421 | Athletes and sports players |
| --- | --- |

3421

| 3422 | Sports coaches, instructors and officials |
| --- | --- |

3422

| 3423 | Fitness and recreation instructors and program leaders |
| --- | --- |

3423

343   Artistic, cultural and culinary associate professionals

| 3431 | Photographers |
| --- | --- |

3431

| 3432 | Interior designers and decorators |
| --- | --- |

3432

| 3433 | Gallery, museum and library technicians |
| --- | --- |

3433

| 3434 | Chefs |
| --- | --- |

3434

| 3435 | Other artistic and cultural associate professionals |
| --- | --- |

3435

35   Information and communications technicians

351   Information and communications technology operations and user support technicians

| 3511 | Information and communications technology operations technicians |
| --- | --- |

3511

| 3512 | Information and communications technology user support technicians |
| --- | --- |

3512

| 3513 | Computer network and systems technicians |
| --- | --- |

3513

| 3514 | Web technicians |
| --- | --- |

3514

352   Telecommunications and broadcasting technicians

| 3521 | Broadcasting and audiovisual technicians |
| --- | --- |

3521

| 3522 | Telecommunications engineering technicians |
| --- | --- |

3522

4   Clerical support workers

41   General and keyboard clerks

411   General office clerks

| 4110 | General office clerks |
| --- | --- |

4110

412   Secretaries (general)

| 4120 | Secretaries (general) |
| --- | --- |

4120

413   Keyboard operators

| 4131 | Typists and word processing operators |
| --- | --- |

4131

| 4132 | Data entry clerks |
| --- | --- |

4132

42   Customer services clerks

421   Tellers, money collectors and related clerks

| 4211 | Bank tellers and related clerks |
| --- | --- |

4211

| 4212 | Bookmakers, croupiers and related gaming workers |
| --- | --- |

4212

| 4213 | Pawnbrokers and money-lenders |
| --- | --- |

4213

| 4214 | Debt-collectors and related workers |
| --- | --- |

4214

422   Client information workers

| 4221 | Travel consultants and clerks |
| --- | --- |

4221

| 4222 | Contact centre information clerks |
| --- | --- |

4222

| 4223 | Telephone switchboard operators |
| --- | --- |

4223

| 4224 | Hotel receptionists |
| --- | --- |

4224

| 4225 | Enquiry clerks |
| --- | --- |

4225

| 4226 | Receptionists (general) |
| --- | --- |

4226

| 4227 | Survey and market research interviewers |
| --- | --- |

4227

| 4229 | Client information workers not elsewhere classified |
| --- | --- |

4229

43   Numerical and material recording clerks

431   Numerical clerks

| 4311 | Accounting and bookkeeping clerks |
| --- | --- |

4311

| 4312 | Statistical, finance and insurance clerks |
| --- | --- |

4312

| 4313 | Payroll clerks |
| --- | --- |

4313

432   Material-recording and transport clerks

| 4321 | Stock clerks |
| --- | --- |

4321

| 4322 | Production clerks |
| --- | --- |

4322

| 4323 | Transport clerks |
| --- | --- |

4323

44   Other clerical support workers

441   Other clerical support workers

| 4411 | Library clerks |
| --- | --- |

4411

| 4412 | Mail carriers and sorting clerks |
| --- | --- |

4412

| 4413 | Coding, proof-reading and related clerks |
| --- | --- |

4413

| 4414 | Scribes and related workers |
| --- | --- |

4414

| 4415 | Filing and copying clerks |
| --- | --- |

4415

| 4416 | Personnel clerks |
| --- | --- |

4416

| 4419 | Clerical support workers not elsewhere classified |
| --- | --- |

4419

5   Service and sales workers

51   Personal service workers

511   Travel attendants, conductors and guides

| 5111 | Travel attendants and travel stewards |
| --- | --- |

5111

| 5112 | Transport conductors |
| --- | --- |

5112

| 5113 | Travel guides |
| --- | --- |

5113

512   Cooks

| 5120 | Cooks |
| --- | --- |

5120

513   Waiters and bartenders

| 5131 | Waiters |
| --- | --- |

5131

| 5132 | Bartenders |
| --- | --- |

5132

514   Hairdressers, beauticians and related workers

| 5141 | Hairdressers |
| --- | --- |

5141

| 5142 | Beauticians and related workers |
| --- | --- |

5142

515   Building and housekeeping supervisors

| 5151 | Cleaning and housekeeping supervisors in offices, hotels and other establishments |
| --- | --- |

5151

| 5152 | Domestic housekeepers |
| --- | --- |

5152

| 5153 | Building caretakers |
| --- | --- |

5153

516   Other personal services workers

| 5161 | Astrologers, fortune-tellers and related workers |
| --- | --- |

5161

| 5162 | Companions and valets |
| --- | --- |

5162

| 5163 | Undertakers and embalmers |
| --- | --- |

5163

| 5164 | Pet groomers and animal care workers |
| --- | --- |

5164

| 5165 | Driving instructors |
| --- | --- |

5165

| 5169 | Personal services workers not elsewhere classified |
| --- | --- |

5169

52   Sales workers

521   Street and market salespersons

| 5211 | Stall and market salespersons |
| --- | --- |

5211

| 5212 | Street food salespersons |
| --- | --- |

5212

522   Shop salespersons

| 5221 | Shop keepers |
| --- | --- |

5221

| 5222 | Shop supervisors |
| --- | --- |

5222

| 5223 | Shop sales assistants |
| --- | --- |

5223

523   Cashiers and ticket clerks

| 5230 | Cashiers and ticket clerks |
| --- | --- |

5230

524   Other sales workers

| 5241 | Fashion and other models |
| --- | --- |

5241

| 5242 | Sales demonstrators |
| --- | --- |

5242

| 5243 | Door to door salespersons |
| --- | --- |

5243

| 5244 | Contact centre salespersons |
| --- | --- |

5244

| 5245 | Service station attendants |
| --- | --- |

5245

| 5246 | Food service counter attendants |
| --- | --- |

5246

| 5249 | Sales workers not elsewhere classified |
| --- | --- |

5249

53   Personal care workers

531   Child care workers and teachers’ aides

| 5311 | Child care workers |
| --- | --- |

5311

| 5312 | Teachers’ aides |
| --- | --- |

5312

532   Personal care workers in health services

| 5321 | Health care assistants |
| --- | --- |

5321

| 5322 | Home-based personal care workers |
| --- | --- |

5322

| 5329 | Personal care workers in health services not elsewhere classified |
| --- | --- |

5329

54   Protective services workers

541   Protective services workers

| 5411 | Fire-fighters |
| --- | --- |

5411

| 5412 | Police officers |
| --- | --- |

5412

| 5413 | Prison guards |
| --- | --- |

5413

| 5414 | Security guards |
| --- | --- |

5414

| 5419 | Protective services workers not elsewhere classified |
| --- | --- |

5419

6   Skilled agricultural, forestry and fishery workers

61   Market-oriented skilled agricultural workers

611   Market gardeners and crop growers

| 6111 | Field crop and vegetable growers |
| --- | --- |

6111

| 6112 | Tree and shrub crop growers |
| --- | --- |

6112

| 6113 | Gardeners, horticultural and nursery growers |
| --- | --- |

6113

| 6114 | Mixed crop growers |
| --- | --- |

6114

612   Animal producers

| 6121 | Livestock and dairy producers |
| --- | --- |

6121

| 6122 | Poultry producers |
| --- | --- |

6122

| 6123 | Apiarists and sericulturists |
| --- | --- |

6123

| 6129 | Animal producers not elsewhere classified |
| --- | --- |

6129

613   Mixed crop and animal producers

| 6130 | Mixed crop and animal producers |
| --- | --- |

6130

62   Market-oriented skilled forestry, fishery and hunting workers

621   Forestry and related workers

| 6210 | Forestry and related workers |
| --- | --- |

6210

622   Fishery workers, hunters and trappers

| 6221 | Aquaculture workers |
| --- | --- |

6221

| 6222 | Inland and coastal waters fishery workers |
| --- | --- |

6222

| 6223 | Deep-sea fishery workers |
| --- | --- |

6223

| 6224 | Hunters and trappers |
| --- | --- |

6224

63   Subsistence farmers, fishers, hunters and gatherers

631   Subsistence crop farmers

| 6310 | Subsistence crop farmers |
| --- | --- |

6310

632   Subsistence livestock farmers

| 6320 | Subsistence livestock farmers |
| --- | --- |

6320

633   Subsistence mixed crop and livestock farmers

| 6330 | Subsistence mixed crop and livestock farmers |
| --- | --- |

6330

634   Subsistence fishers, hunters, trappers and gatherers

| 6340 | Subsistence fishers, hunters, trappers and gatherers |
| --- | --- |

6340

7   Craft and related trades workers

71   Building and related trades workers, excluding electricians

711   Building frame and related trades workers

| 7111 | House builders |
| --- | --- |

7111

| 7112 | Bricklayers and related workers |
| --- | --- |

7112

| 7113 | Stonemasons, stone cutters, splitters and carvers |
| --- | --- |

7113

| 7114 | Concrete placers, concrete finishers and related workers |
| --- | --- |

7114

| 7115 | Carpenters and joiners |
| --- | --- |

7115

| 7119 | Building frame and related trades workers not elsewhere classified |
| --- | --- |

7119

712   Building finishers and related trades workers

| 7121 | Roofers |
| --- | --- |

7121

| 7122 | Floor layers and tile setters |
| --- | --- |

7122

| 7123 | Plasterers |
| --- | --- |

7123

| 7124 | Insulation workers |
| --- | --- |

7124

| 7125 | Glaziers |
| --- | --- |

7125

| 7126 | Plumbers and pipe fitters |
| --- | --- |

7126

| 7127 | Air conditioning and refrigeration mechanics |
| --- | --- |

7127

713   Painters, building structure cleaners and related trades workers

| 7131 | Painters and related workers |
| --- | --- |

7131

| 7132 | Spray painters and varnishers |
| --- | --- |

7132

| 7133 | Building structure cleaners |
| --- | --- |

7133

72   Metal, machinery and related trades workers

721   Sheet and structural metal workers, moulders and welders, and related workers

| 7211 | Metal moulders and coremakers |
| --- | --- |

7211

| 7212 | Welders and flamecutters |
| --- | --- |

7212

| 7213 | Sheet-metal workers |
| --- | --- |

7213

| 7214 | Structural-metal preparers and erectors |
| --- | --- |

7214

| 7215 | Riggers and cable splicers |
| --- | --- |

7215

722   Blacksmiths, toolmakers and related trades workers

| 7221 | Blacksmiths, hammersmiths and forging press workers |
| --- | --- |

7221

| 7222 | Toolmakers and related workers |
| --- | --- |

7222

| 7223 | Metal working machine tool setters and operators |
| --- | --- |

7223

| 7224 | Metal polishers, wheel grinders and tool sharpeners |
| --- | --- |

7224

723   Machinery mechanics and repairers

| 7231 | Motor vehicle mechanics and repairers |
| --- | --- |

7231

| 7232 | Aircraft engine mechanics and repairers |
| --- | --- |

7232

| 7233 | Agricultural and industrial machinery mechanics and repairers |
| --- | --- |

7233

| 7234 | Bicycle and related repairers |
| --- | --- |

7234

73   Handicraft and printing workers

731   Handicraft workers

| 7311 | Precision-instrument makers and repairers |
| --- | --- |

7311

| 7312 | Musical instrument makers and tuners |
| --- | --- |

7312

| 7313 | Jewellery and precious-metal workers |
| --- | --- |

7313

| 7314 | Potters and related workers |
| --- | --- |

7314

| 7315 | Glass makers, cutters, grinders and finishers |
| --- | --- |

7315

| 7316 | Sign writers, decorative painters, engravers and etchers |
| --- | --- |

7316

| 7317 | Handicraft workers in wood, basketry and related materials |
| --- | --- |

7317

| 7318 | Handicraft workers in textile, leather and related materials |
| --- | --- |

7318

| 7319 | Handicraft workers not elsewhere classified |
| --- | --- |

7319

732   Printing trades workers

| 7321 | Pre-press technicians |
| --- | --- |

7321

| 7322 | Printers |
| --- | --- |

7322

| 7323 | Print finishing and binding workers |
| --- | --- |

7323

74   Electrical and electronic trades workers

741   Electrical equipment installers and repairers

| 7411 | Building and related electricians |
| --- | --- |

7411

| 7412 | Electrical mechanics and fitters |
| --- | --- |

7412

| 7413 | Electrical line installers and repairers |
| --- | --- |

7413

742   Electronics and telecommunications installers and repairers

| 7421 | Electronics mechanics and servicers |
| --- | --- |

7421

| 7422 | Information and communications technology installers and servicers |
| --- | --- |

7422

75   Food processing, wood working, garment and other craft and related trades workers

751   Food processing and related trades workers

| 7511 | Butchers, fishmongers and related food preparers |
| --- | --- |

7511

| 7512 | Bakers, pastry-cooks and confectionery makers |
| --- | --- |

7512

| 7513 | Dairy-products makers |
| --- | --- |

7513

| 7514 | Fruit, vegetable and related preservers |
| --- | --- |

7514

| 7515 | Food and beverage tasters and graders |
| --- | --- |

7515

| 7516 | Tobacco preparers and tobacco products makers |
| --- | --- |

7516

752   Wood treaters, cabinet-makers and related trades workers

| 7521 | Wood treaters |
| --- | --- |

7521

| 7522 | Cabinet-makers and related workers |
| --- | --- |

7522

| 7523 | Woodworking-machine tool setters and operators |
| --- | --- |

7523

753   Garment and related trades workers

| 7531 | Tailors, dressmakers, furriers and hatters |
| --- | --- |

7531

| 7532 | Garment and related pattern-makers and cutters |
| --- | --- |

7532

| 7533 | Sewing, embroidery and related workers |
| --- | --- |

7533

| 7534 | Upholsterers and related workers |
| --- | --- |

7534

| 7535 | Pelt dressers, tanners and fellmongers |
| --- | --- |

7535

| 7536 | Shoemakers and related workers |
| --- | --- |

7536

754   Other craft and related workers

| 7541 | Underwater divers |
| --- | --- |

7541

| 7542 | Shotfirers and blasters |
| --- | --- |

7542

| 7543 | Product graders and testers (excluding foods and beverages) |
| --- | --- |

7543

| 7544 | Fumigators and other pest and weed controllers |
| --- | --- |

7544

| 7549 | Craft and related workers not elsewhere classified |
| --- | --- |

7549

8   Plant and machine operators and assemblers

81   Stationary plant and machine operators

811   Mining and mineral processing plant operators

| 8111 | Miners and quarriers |
| --- | --- |

8111

| 8112 | Mineral and stone processing plant operators |
| --- | --- |

8112

| 8113 | Well drillers and borers and related workers |
| --- | --- |

8113

| 8114 | Cement, stone and other mineral products machine operators |
| --- | --- |

8114

812   Metal processing and finishing plant operators

| 8121 | Metal processing plant operators |
| --- | --- |

8121

| 8122 | Metal finishing, plating and coating machine operators |
| --- | --- |

8122

813   Chemical and photographic products plant and machine operators

| 8131 | Chemical products plant and machine operators |
| --- | --- |

8131

| 8132 | Photographic products machine operators |
| --- | --- |

8132

814   Rubber, plastic and paper products machine operators

| 8141 | Rubber products machine operators |
| --- | --- |

8141

| 8142 | Plastic products machine operators |
| --- | --- |

8142

| 8143 | Paper products machine operators |
| --- | --- |

8143

815   Textile, fur and leather products machine operators

| 8151 | Fibre preparing, spinning and winding machine operators |
| --- | --- |

8151

| 8152 | Weaving and knitting machine operators |
| --- | --- |

8152

| 8153 | Sewing machine operators |
| --- | --- |

8153

| 8154 | Bleaching, dyeing and fabric cleaning machine operators |
| --- | --- |

8154

| 8155 | Fur and leather preparing machine operators |
| --- | --- |

8155

| 8156 | Shoemaking and related machine operators |
| --- | --- |

8156

| 8157 | Laundry machine operators |
| --- | --- |

8157

| 8159 | Textile, fur and leather products machine operators not elsewhere classified |
| --- | --- |

8159

816   Food and related products machine operators

| 8160 | Food and related products machine operators |
| --- | --- |

8160

817   Wood processing and papermaking plant operators

| 8171 | Pulp and papermaking plant operators |
| --- | --- |

8171

| 8172 | Wood processing plant operators |
| --- | --- |

8172

818   Other stationary plant and machine operators

| 8181 | Glass and ceramics plant operators |
| --- | --- |

8181

| 8182 | Steam engine and boiler operators |
| --- | --- |

8182

| 8183 | Packing, bottling and labelling machine operators |
| --- | --- |

8183

| 8189 | Stationary plant and machine operators not elsewhere classified |
| --- | --- |

8189

82   Assemblers

821   Assemblers

| 8211 | Mechanical machinery assemblers |
| --- | --- |

8211

| 8212 | Electrical and electronic equipment assemblers |
| --- | --- |

8212

| 8219 | Assemblers not elsewhere classified |
| --- | --- |

8219

83   Drivers and mobile plant operators

831   Locomotive engine drivers and related workers

| 8311 | Locomotive engine drivers |
| --- | --- |

8311

| 8312 | Railway brake, signal and switch operators |
| --- | --- |

8312

832   Car, van and motorcycle drivers

| 8321 | Motorcycle drivers |
| --- | --- |

8321

| 8322 | Car, taxi and van drivers |
| --- | --- |

8322

833   Heavy truck and bus drivers

| 8331 | Bus and tram drivers |
| --- | --- |

8331

| 8332 | Heavy truck and lorry drivers |
| --- | --- |

8332

834   Mobile plant operators

| 8341 | Mobile farm and forestry plant operators |
| --- | --- |

8341

| 8342 | Earthmoving and related plant operators |
| --- | --- |

8342

| 8343 | Crane, hoist and related plant operators |
| --- | --- |

8343

| 8344 | Lifting truck operators |
| --- | --- |

8344

835   Ships’ deck crews and related workers

| 8350 | Ships’ deck crews and related workers |
| --- | --- |

8350

9   Elementary occupations

91   Cleaners and helpers

911   Domestic, hotel and office cleaners and helpers

| 9111 | Domestic cleaners and helpers |
| --- | --- |

9111

| 9112 | Cleaners and helpers in offices, hotels and other establishments |
| --- | --- |

9112

912   Vehicle, window, laundry and other hand cleaning workers

| 9121 | Hand launderers and pressers |
| --- | --- |

9121

| 9122 | Vehicle cleaners |
| --- | --- |

9122

| 9123 | Window cleaners |
| --- | --- |

9123

| 9129 | Other cleaning workers |
| --- | --- |

9129

92   Agricultural, forestry and fishery labourers

921   Agricultural, forestry and fishery labourers

| 9211 | Crop farm labourers |
| --- | --- |

9211

| 9212 | Livestock farm labourers |
| --- | --- |

9212

| 9213 | Mixed crop and livestock farm labourers |
| --- | --- |

9213

| 9214 | Garden and horticultural labourers |
| --- | --- |

9214

| 9215 | Forestry labourers |
| --- | --- |

9215

| 9216 | Fishery and aquaculture labourers |
| --- | --- |

9216

93   Labourers in mining, construction, manufacturing and transport

931   Mining and construction labourers

| 9311 | Mining and quarrying labourers |
| --- | --- |

9311

| 9312 | Civil engineering labourers |
| --- | --- |

9312

| 9313 | Building construction labourers |
| --- | --- |

9313

932   Manufacturing labourers

| 9321 | Hand packers |
| --- | --- |

9321

| 9329 | Manufacturing labourers not elsewhere classified |
| --- | --- |

9329

933   Transport and storage labourers

| 9331 | Hand and pedal vehicle drivers |
| --- | --- |

9331

| 9332 | Drivers of animal-drawn vehicles and machinery |
| --- | --- |

9332

| 9333 | Freight handlers |
| --- | --- |

9333

| 9334 | Shelf fillers |
| --- | --- |

9334

94   Food preparation assistants

941   Food preparation assistants

| 9411 | Fast food preparers |
| --- | --- |

9411

| 9412 | Kitchen helpers |
| --- | --- |

9412

95   Street and related sales and service workers

951   Street and related service workers

| 9510 | Street and related service workers |
| --- | --- |

9510

952   Street vendors (excluding food)

| 9520 | Street vendors (excluding food) |
| --- | --- |

9520

96   Refuse workers and other elementary workers

961   Refuse workers

| 9611 | Garbage and recycling collectors |
| --- | --- |

9611

| 9612 | Refuse sorters |
| --- | --- |

9612

| 9613 | Sweepers and related labourers |
| --- | --- |

9613

962   Other elementary workers

| 9621 | Messengers, package deliverers and luggage porters |
| --- | --- |

9621

| 9622 | Odd job persons |
| --- | --- |

9622

| 9623 | Meter readers and vending-machine collectors |
| --- | --- |

9623

| 9624 | Water and firewood collectors |
| --- | --- |

9624

| 9629 | Elementary workers not elsewhere classified |
| --- | --- |

9629

0   Armed forces occupations

01   Commissioned armed forces officers

011   Commissioned armed forces officers

| 0110 | Commissioned armed forces officers |
| --- | --- |

0110

02   Non-commissioned armed forces officers

021   Non-commissioned armed forces officers

| 0210 | Non-commissioned armed forces officers |
| --- | --- |

0210

03   Armed forces occupations, other ranks

031   Armed forces occupations, other ranks

| 0310 | Armed forces occupations, other ranks |
| --- | --- |

0310

---