1983R0918 — EN — 01.01.1992 — 006.001 — 1
This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents
►B COUNCILREGULATION(EEC)No918/83
of28March1983
settingupaCommunitysystemofreliefs fromcustomsduty
(OJ L 105, 23.4.1983, p. 1)
Amended by:
Official Journal
No page date
►M1Council Regulation (EEC) No 3822/85 of 20 December 1985 L 370 22 31.12.1985
►M2Commission Regulation (EEC) No 3691/87 of 9 December 1987 L 347 8 11.12.1987
►M3Council Regulation (EEC) No 1315/88 of 3 May 1988 L 123 2 17.5.1988
►M4Council Regulation (EEC) No 4235/88 of 21 December 1988 L 373 1 31.12.1988
►M5Council Regulation (EEC) No 3357/91 of 7 November 1991 L 318 3 20.11.1991
Amended by:
►A1Act of Accession of Spain and Portugal L 302 23 15.11.1985
Corrected by:
►C1Corrigendum, OJ L 127, 17.5.1983, p. 22 (918/83)
▼B
COUNCILREGULATION(EEC)No918/83
of28March1983
settingupaCommunitysystemofreliefs fromcustomsduty
THE COUNCIL OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic
Community, and in particular Articles 28, 43 and 235 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 Economic and Social
Committee(2),
Whereas, in the absence of a specific measure of derogation adopted in
accordance with the provisions of the Treaty, Common Customs Tariffduties are applicable to all goods imported into the Community;whereas the same is true in the case of agricultural levies and all otherimport charges laid down under the common agricultural policy or the
specific arrangements applicable to certain goods resulting from the
processing of agricultural products;
Whereas, however, in certain well-defined circumstances, where by
virtue of the special conditions under which goods are imported theusual need to protect the economy is absent, such taxation is not justi-fied;
Whereas it is desirable that in such circumstances arrangements should
be made, as they have been traditionally in most systems of customsrules, to allow goods to enjoy relief from the application of importduties to which they would normally be liable;
Whereas such relief arrangements may also be the result of multilateral
international conventions to which all or some of the Member Statesare contracting parties; whereas, while the Community should applysuch conventions, this presupposes the introduction of Communityrules on reliefs from customs duties designed, in accordance withth erequirements of the Customs Union, to eliminate differences in the
aim, scope and conditions for application of the reliefs contained in
these conventions, and to enable all those concerned to enjoy thesame advantages throughout the Community;
Whereas certain reliefs currently applied in the Member States stem
from specific conventions concluded withth ird countries or interna-
tional organizations; whereas such conventions, given their purpose,
concern only the signatory Member State; whereas it does not appearnecessary to define, at Community level, conditions for granting suchreliefs, but appears sufficient simply to authorize the Member State inquestion to grant these reliefs, where necessary, by means of an appro-
priate procedure instituted for this purpose;
Whereas the implementation of the common agricultural policy means
that in certain circumstances export duties may be charged on somegoods; whereas it is therefore also necessary to specify at Communitylevel the cases in which relief from such duties may be granted;
Whereas the Council has already adopted a number of Regulations
concerning reliefs from customs duties and it appears desirable, withaview to establishing a single comprehensive Community system ofreliefs, to incorporate the provisions of these individual Regulations inthis Regulation and to repeal, formally, the earlier Acts;
Whereas, in the interests of legal clarity, the provisions of Community
Acts containing certain relief measures not affected by this Regulationshould be listed;1983R0918 — EN — 01.01.1992 — 006.001 — 2
(1) OJ No C 4, 7. 1. 1980, p. 59.
(2) OJ No C 72, 24. 3. 1980, p. 20.
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Whereas this Regulation does not preclude the application by Member
States of import or export prohibitions or restrictions which are justi-fied on grounds of public morality, public policy or public security,
protection of health and life of humans, animals or plants, protection
of national treasures possessing artistic, historical or archaeologicalvalue or protection of industrial or commercial property;
Whereas, with regard to the reliefs granted within the amounts fixed in
ECU, rules for the conversion of such amounts into national currencieshave to be drawn up;
Whereas it is necessary to ensure uniform application of the provisions
of this Regulation, and hence to establish a Community procedure forthe timely adoption of implementing measures; whereas a Committeemaking it possible to organize close and effective cooperation betweenthe Member States and the Commission in this field should thereforebe set up to replace the Committee on Duty-Free Arrangements set up
by Council Regulation (EEC) No 1798/75 of 10 July 1975 on the
importation free of Common Customs Tariff duties of educational,scientific and cultural materials(
1),
HAS ADOPTED THIS REGULATION:
Article 1
1. This Regulation sets out those cases in which, owing to special
circumstances, relief from import or export duties shall be granted
respectively when goods are put into free circulation or are exportedfrom the ►
M3customs territory of the Community ◄.
2. For the purposes of this Regulation:
(a) ‘import duties’ means customs duties and charges having equiva-
lent effect and also agricultural levies and other import chargesprovided for under the common agricultural policy or under
specific arrangements applicable to certain goods resulting from
the processing of agricultural products;
(b) ‘export duties’ means agricultural levies and other export charges
provided for under the common agricultural policy or underspecific arrangements applicable to certain goods resulting fromthe processing of agricultural products;
(c) ‘personal property’ means any property intended for the personal
use of the persons concerned or for meeting their household needs.
The following, in particular, shall constitute ‘personal property’:— household effects,
— cycles and motor cycles, private motor vehicles and their trai-
lers, camping caravans, pleasure craft and private aeroplanes.
Household provisions appropriate to normal family requirements,
household pets and saddle animals, as well as the portable instru-ments of the applied or liberal arts, required by the personconcerned for the pursuit of his trade or profession, shall also
constitute ‘personal property’. Personal property must not be such
as might indicate, by its nature or quantity, that it is being importedfor commercial reasons;
(d) ‘household effects’ means personal effects, household linen,
furnishings and equipment intended for the personal use of thepersons concerned or for meeting their household needs;
(e) ‘alcoholic products’ means products (beer, wine, aperitifs with a
wine en alcohol base, brandies, liquers or spirituous beverages,etc.) falling within heading Nos 2203 to 2208 of the CombinedNomenclature.1983R0918 — EN — 01.01.1992 — 006.001 — 3
(1) OJ No L 184, 15. 7. 1975, p. 1.▼M2
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3. Save as otherwise provided in this Regulation for the purpose of
applying Chapter I, the concept of third countries also includes thoseparts of Member States' territories excluded from the customs territory
of the Community by virtue of Regulation (EEC) No 2151/84(
1).
CHAPTER I
RELIEFFROMIMPORTDUTY
TITLE I
PERSONAL PROPERTY BELONGING TO NATURAL PERSONS
TRANSFERRING THEIR NORMAL PLACE OF RESIDENCE FROM A
THIRDCOUNTRYTOTHECOMMUNITY
Article 2
Subject to Articles 3 to 10, personal property imported by natural
persons transferring their normal place of residence from a thirdcountry to the customs territory of the Community shall be admitted
free of import duties.
Article 3
The relief shall be limited to personal property which:
(a) except in special cases justified by the circumstances, has been in
the possession of and, in the case of non-consumable goods, used
by the person concerned at his former normal place of residencefor a minimum of six months before the date on which he ceasesto have his normal place of residence in the third country of depar-ture;
(b) is intended to be used for the same purpose at his new normal
place of residence.
In addition, Member States may make relief conditional upon such
property having borne, either in the country of origin or in the countryof departure, the customs and/or fiscal charges to which it is normallyliable.
Article 4
Relief may be granted only to persons whose normal place of residence
has been outside the ►
M3customs territory of the Community ◄for
a continuous period of at least 12 months.
However, the competent authorities may grant exceptions to the rule in
the first paragraph provided that the intention of the person concernedwas clearly to reside outside the ►
M3customs territory of the
Community ◄for a continuous period of at least 12 months.
Article 5
No relief shall be granted for:
(a) alcoholic products;
(b) tobacco or tobacco products;
(c) commercial means of transport;
(d) articles for use in the exercise of a trade or profession, other than
portable instruments of the applied or liberal arts.
Article 6
Except in special cases, relief shall be granted only in respect of
personal property entered for free circulation within 12 months from1983R0918 — EN — 01.01.1992 — 006.001 — 4
(1) OJ No L 197, 27. 7. 1984, p. 1.▼B
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the date of establishment, by the person concerned, of his normal place
of residence in the customs territory of the Community.
The personal property may be released for free circulation in several
separate consignments within the period referred to in the preceding
paragraph.
Article 7
1. Until 12 months have elapsed from the date on which its entry for
free circulation was accepted, personal property which has beenadmitted duty-free may not be lent, given as security, hired out ortransferred, whether for a consideration or free of charge, without priornotification to the competent authorities.
2. Any loan, giving as security, hiring out or transfer before the
expiry of the period referred to in paragraph 1 shall entail payment of
the relevant import duties on the property concerned, at the rate
applying on the date of such loan, giving as security, hiring out ortransfer, on the basis of the type of property and the customs valueascertained or accepted on that date by the competent authorities.
Article 8
1. By way of derogation from the first paragraph of Article 6, relief
may be granted in respect of personal property entered for free circula-tion before the person concerned establishes his normal place of
residence in the customs territory of the Community, provided that he
undertakes actually to establish his normal place of residence therewithin a period of six months. Such undertaking shall be accompaniedby a security, the form and amount of which shall be determined by thecompetent authorities.
2. Where use is made of the provisions of paragraph 1, the period
laid down in Article 3 (a) shall be calculated from the date on which
the personal property is brought into the customs territory of the
Community.
Article 9
1. Where, owing to occupational commitments, the person
concerned leaves the third country where he had his normal place ofresidence without simultaneously establishing his normal place of resi-dence in the customs territory of the Community, although having theintention of ultimately doing so, the competent authorities may
authorize duty-free admission of the personal property which he trans-
fers into the said territory for this purpose.
2. Duty-free admission of the personal property referred to in para-
graph 1 shall be granted in accordance with the conditions laid down inArticles 2 to 7, on the understanding that:
(a) the periods laid down in Article 3 (a) and the first paragraph of
Article 6 shall be calculated from the date on which the personalproperty is brought into the customs territory of the Community;
(b) the period referred to in Article 7 (1) shall be calculated from the
date when the person concerned actually establishes his normalplace of residence in the customs territory of the Community.
3. Duty-free admission shall also be subject to an undertaking from
the person concerned that he will actually establish his normal place of
residence in the customs territory of the Community within a period
laid down by the competent authorities in keeping with the circum-stances. The latter may require this undertaking to be accompanied bya security, the form and amount of which they shall determine.
Article 10
The competent authorities may derogate from Articles 3 (a) and (b), 5
(c) and (d) and 7, when a person has to transfer his normal place ofresidence from a third country to the customs territory of the Commu-nity as a result of exceptional political circumstances.1983R0918 — EN — 01.01.1992 — 006.001 — 5
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TITLE II
GOODSIMPORTEDONTHEOCCASIONOFAMARRIAGE
Article 11
1. Subject to Articles 12 to 15, trousseaux and household effects,
whether or not new, belonging to a person transferring his or her
normal place of residence from a third country to the customs territoryof the Community on the occasion of his or her marriage, shall beadmitted free of import duties.
2. Subject to the same conditions, presents customarily given on the
occasion of a marriage, which are received by a person fulfilling theconditions laid down in paragraph 1 from persons having their normalplace of residence in a third country shall also be admitted free ofimport duties. The value of each present admitted duty-free may not,however, exceed 1 000 ECU.
Article 12
The relief referred to in Article 11 may be granted only to persons:
(a) whose normal place of residence has been outside the customs
territory of the Community for a continuous period of at least 12
months. However, derogations from this rule may be granted
provided that the intention of the person concerned was clearly toreside outside the customs territory of the Community for a contin-uous period of at least 12 months;
(b) who produce evidence of their marriage.
Article 13
No relief shall be granted for alcoholic products, tobacco or tobacco
products.
Article 14
1. Save in exceptional circumstances, relief shall be granted only in
respect of goods entered for free circulation:
— not earlier than two months before the date fixed for the wedding
(in this case the relief shall be subject to the lodging of appropriatesecurity, the form and amount of which shall be determined by thecompetent authorities), and
— not later than four months after the date of the wedding.
2. The goods referred to in Article 11 may be released for free
circulation in several separate consignments within the period referredto in paragraph1 above.
Article 15
1. Until 12 months have elapsed from the date on which their entry
for free circulation was accepted, goods which have been admitted
duty-free under Article 11 may not be lent, given as security, hired
out or transferred, whether for a consideration or free of charge,without prior notification to the competent authorities.
2. Any loan, giving as security, hiring out or transfer before the
expiry of the period referred to in paragraph 1 shall entail payment ofthe relevant import duties on the goods concerned, at the rate applyingon the date of such loan, giving as security, hiring out or transfer, onthe basis of the type of goods and the customs value ascertained oraccepted on that date by the competent authorities.1983R0918 — EN — 01.01.1992 — 006.001 — 6
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TITLE III
PERSONALPROPERTYACQUIREDBYINHERITANCE
Article 16
1. Subject to Articles 17 to 19, personal property acquired by inheri-
tance, by a natural person having his normal place of residence in thecustoms territory of the Community shall be admitted free of importduties.
2. For the purposes of paragraph 1, ‘personal property’ means all the
property referred to in Article 1 (2) (c) constituting the estate of the
deceased.
Article 17
No relief shall be granted for:
(a) alcoholic products;
(b) tobacco and tobacco products;
(c) commercial means of transport;
(d) articles for use in the exercise of a trade or profession, other than
portable instruments of the applied or liberal arts, which wererequired for the exercise of the trade or profession of the deceased;
(e) stocks of raw materials and finished or semi-finished products;
(f) livestock and stocks of agricultural products exceeding the quanti-
ties appropriate to normal family requirements.
Article 18
1. Relief shall be granted only for personal property entered for free
circulation not later than two years from the date on which the personconcerned becomes entitled to the property (final settlement of theinheritance).
However, this period may be extended by the competent authorities on
special grounds.
2. The personal property may be imported in several separate
consignments within the period referred to in paragraph 1.
Article 19
Articles 16 to 18 shall apply mutatis mutandis to personal property
acquired by inheritance by legal persons engaged in a non-profitmaking activity who are established in the customs territory of theCommunity.
TITLE IV
HOUSEHOLD EFFECTS FOR FURNISHING A SECONDARY RESI-
DENCE
Article 20
Subject to the provisions of Articles 21 to 24, household effects
imported by a natural person having his normal place of residenceoutside the Community for the purpose of furnishing a secondary resi-dence in the customs territory of the Community shall be admitted free
of import duties.
Article 21
The relief shall be limited to household effects which:
(a) except in special cases justified by the circumstances, have been
owned and used by the person concerned for a minimum of sixmonths before the date on which the household effects in questionwere exported;1983R0918 — EN — 01.01.1992 — 006.001 — 7
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(b) are appropriate bothby nature and by quantity to th e normal
furnishings of the said secondary residence.
Article 22
Relief shall be granted only to persons who:
(a) have had their normal place of residence outside the
►M3customs territory of the Community ◄for a continuous
period of at least 12 months;
(b) are the owners of the secondary residence in question or have
rented it for not less than two years; and
(c) undertake not to let this secondary residence to third parties while
they or their families are absent.
Relief may be limited to one occasion for one and the same secondary
residence.
Article 23
The grant of relief may be made subject to the establishment of a guar-
antee to ensure payment of any customs debt which may arise pursuantto Article 24.
Article 24
1. Hire or transfer of the secondary residence to a third person
before the expiry of a period of two years from the date of acceptanceof the entry for free circulation of the household effects shall entail
payment of the relevant import duties on them, at the rate applying on
the date of such hire or transfer, on the basis of the type of effects andthe customs value ascertained or accepted on that date by the compe-tent authorities.
Nevertheless, the relief shall continue to apply if the household effects
concerned are used to furnisha new secondary residence, provided th atthe provisions of Article 22 (b) and (c) are respected.
2. Any loan, giving as security, hiring out or transfer, whether for a
consideration or free of charge, of the household effects themselves toa third person before the expiry of a period of two years from the dateof acceptance of their entry for free circulation shall likewise entailpayment of the relevant duties under the same conditions as those
referred to in the first subparagraph of paragraph 1.
This period may be extended up to 10 years for valuable household
effects.
TITLE V
SCHOOL OUTFITS, SCHOLASTIC MATERIALS AND OTHER SCHO-
LASTICHOUSEHOLDEFFECTS
Article 25
1. Outfits, scholastic materials and household effects representing
the usual furnishings for a student's room and belonging to pupils orstudents coming to stay in the customs territory of the Community forthe purpose of studying there and intended for their personal use duringthe period of their studies shall be admitted free of import duties.
2. For the purposes of paragraph 1:
(a) ‘pupil or student’ means any person enrolled in an educational
establishment in order to attend full-time the courses offered
therein;
(b) ‘outfit’ means underwear or household linen as well as clothing,
whether or not new;
(c) ‘scholastic materials’ means objects and instruments (including
calculators and typewriters) normally used by pupils or studentsfor the purposes of their studies.1983R0918 — EN — 01.01.1992 — 006.001 — 8
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Article 26
Relief shall be granted at least once per school year.
TITLE VI
CONSIGNMENTSOFNEGLIGIBLEVALUE
Article 27
Subject to Article 28, any consignments made up pf goods of negli-
gible value dispatched direct from a third country to a consignee inthe Community shall be admitted free of import duties.
‘Goods of negligible value’ means goods the intrinsic value of which
does not exceed a total of ECU 22 per consignment.
Article 28
The relief shall not apply to the following:
(a) alcoholic products;
(b) perfumes and toilet waters;
(c) tobacco or tobacco products.
TITLE VII
CONSIGNMENTS SENT BY ONE PRIVATE INDIVIDUAL TO
ANOTHER
Article 29
1. Subject to Articles 30 and 31, goods contained in consignments
sent from a third country by a private individual to another privateindividual living in the customs territory of the Community shall beadmitted free of import duties, provided that such importations are notof a commercial nature.
The relief provided for under this paragraph shall not apply to goods in
consignments sent from the island of Heligoland.
2. For the purposes of paragraph 1, imported consignments are ‘not
of a commercial nature’ if they:
— are of an occasional nature,
— contain goods exclusively for the personal use of the consignee or
his family, which do not by their nature or quantity reflect anycommercial intent,
— are sent to the consignee by the consignor free of payment of any
kind.
Article 30
The relief referred to in Article 29 (1) shall apply to a value of 45 ECU
per consignment, including the value of goods referred to in Article 31.
Where the total value per consignment of two or more items exceeds
the amount referred to in the first subparagraph, relief up to thatamount shall be granted for such of the items as would, if importedseparately, have been granted relief, it being understood that the value
of an individual item cannot be split up.
Article 31
The relief referred to in Article 29 (1) shall be limited, per consign-
ment, to the quantities given against each of the goods listed below:
(a) tobacco products:
50 cigarettes, or1983R0918 — EN — 01.01.1992 — 006.001 — 9
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▼B
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25 cigarillos (cigars of a maximum weight of three grams each), or
10 cigars, or50 grams of smoking tobacco, ora proportional assortment of these different products;
(b) alcohols and alcoholic beverages:
— distilled beverages and spirits of an alcoholic strength by
volume exceeding 22 % volume; non-denatured ethyl alcohol
of 80 % volume and over: one litre, or
— distilled beverages and spirits, and aperitifs witha wine or alco-
holic base, tafia, saké or similar beverages, of an alcoholicstrengthby volume not exceeding 22 % volume; sparklingwines, liqueur wines: one litre, or a proportional assortment of
these different products and
— still wines: two litres;
(c) perfumes: 50 grams, or
toilet waters: 0,25 litre.
TITLE VIII
CAPITAL GOODS AND OTHEREQUIPMENT IMPOR TED ON THE
TRANSFER OF ACTIVITIES FROM A THIRD COUNTRY INTO THE
COMMUNITY
Article 32
1. Without prejudice to the measures in force in the Member States
withregard to industrial and commercial policy, and subject to Articles33 to 37, the capital goods and other equipment belonging to undertak-ings which definitively cease their activity in a third country and moveto the customs territory of the Community in order to carry on a similar
activity there, shall be admitted free of import duties.
Where the undertaking transferred is an agricultural holding, its live-
stock shall also be admitted free of import duties.
2. For the purposes of paragraph 1, ‘undertaking’ means an indepen-
dent economic unit of production or of the service industry.
Article 33
Relief shall be limited to capital goods and other equipment which:
(a) except in special cases justified by the circumstances, have actually
been used in the undertaking for a minimum of 12 months beforethe date on which the undertaking ceased to operate in the thirdcountry from which it has transferred its activities;
(b) are intended to be used for the same purposes after the transfer;
(c) are appropriate to the nature and size of the undertaking in ques-
tion.
Article 34
No relief shall be granted to undertakings the transfer of which into the
customs territory of the Community is consequent upon or is for thepurpose of merging with, or being absorbed by, an undertaking estab-lished in the customs territory of the Community, without a newactivity being set up.
Article 35
No relief shall be granted for:
(a) means of transport which are not of the nature of instruments of
production or of the service industry;
(b) supplies of all kinds intended for human consumption or for animal
feed;1983R0918 — EN — 01.01.1992 — 006.001 — 10
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(c) fuel and stocks of raw materials or finished or semi-finished
products;
(d) livestock in the possession of dealers.
Article 36
Except in special cases justified by the circumstances, the relief
referred to in Article 32 shall be granted only for capital goods andother equipment entered for free circulation before the expiry of aperiod of 12 months from the date when the undertaking ceased itsactivities in the third country of departure.
Article 37
1. Until 12 months have elapsed from the date on which their entry
for free circulation was accepted, capital goods and other equipmentwhich have been admitted duty-free may not be lent, given as security,
hired out or transferred, whether for a consideration or free of charge,
without prior notification to the competent authorities.
This period may be extended to up to 36 months as concerns hiring out
or transfer where there is a risk of abuse.
2. Any loan, giving as security, hiring out or transfer before the
expiry of the period referred to in paragraph 1 shall entail payment ofthe relevant import duties on the goods concerned, at the rate applyingon the date of such loan, giving as security, hiring out or transfer, onthe basis of the type of goods and the customs value ascertained or
accepted on that date by the competent authorities.
Article 38
Articles 32 to 37 shall apply mutatis mutandis to capital goods and
other equipment belonging to persons engaged in a liberal professionand to legal persons engaged in a non-profitmaking activity who
transfer this activity from a third country into the customs territory of
the Community.
TITLE IX
PRODUCTS OBTAINED BY COMMUNITY FARMERS ON PROPER-
TIESLOCATEDINATHIRDCOUNTRY
Article 39
1. Subject to Articles 40 and 41, agricultural, stock-farming, bee-
keeping, horticultural and forestry products from properties located ina third country adjoining the customs territory of the Community,
which are operated by agricultural producers having their principal
undertaking within the said customs territory and adjacent to the thirdcountry concerned shall be admitted free of import duties.
2. To benefit from the provisions of paragraph 1, stock-farming
products must be derived from animals which originated in the
Community or have entered into free circulation therein.
Article 40
Relief shall be limited to products which have not undergone any treat-
ment other than that which normally follows their harvest or
production.
Article 41
Relief shall be granted only for products brought into the customs terri-
tory of the Community by the agricultural producer or on his behalf.
Article 42
Articles 39 to 41 shall apply mutatis mutandis to the products of
fishing or fish-farming activities carried out in the lakes or waterwaysbordering a Member State and a third country by Community fish-1983R0918 — EN — 01.01.1992 — 006.001 — 11
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ermen and to the products of hunting activities carried out on such
lakes or waterways by Community sportsmen.
TITLE X
SEEDS, FERTILIZERS AND PRODUCTS FOR THE TREATMENT OF
SOIL AND CROPS IMPORTED BY AGRICULTURALPRODUCERS IN
THIRD COUNTRIES FOR USE IN PROPERTIES ADJOINING THOSE
COUNTRIES
Article 43
Subject to Article 44, seeds, fertilizers and products for treatment of
soil and crops, intended for use on property located in the customsterritory of the Community adjoining a third country and operated byagricultural producers having their principal undertaking within thesaid third country and adjacent to the customs territory of the Commu-nity, shall be admitted free of import duties.
Article 44
1. Relief shall be limited to the quantities of seeds, fertilizers or
other products required for the purpose of operating the property.
2. It shall be granted only for seeds, fertilizers or other products
imported directly into the customs territory of the Community by theagricultural producer or on his behalf.
3. Member States may make relief conditional upon the granting of
reciprocal treatment.
TITLE XI
GOODSCONTAINEDINTRAVELLERS'PERSONALLUGGAGE
Article 45
1. Subject to Articles 46 to 49, goods contained in the personal
luggage of travellers coming from a third country shall be admitted
free of import duties, provided suchimports are of a non-commercial
nature.
2. For the purposes of paragraph 1:
(a) ‘personal luggage’ means the whole of the luggage which a
traveller is in a position to submit to the customs authorities onhis arrival in the ►
M3customs territory of the Community ◄,
as well as any luggage submitted to this same authority at a laterdate, provided that evidence can be produced to prove that it wasregistered, at the time of the traveller's departure, as accompanied
luggage with the company which transported it into the
►
M3customs territory of the Community ◄from the third
country of departure.
Without prejudice to Article 112 (1) (b), portable containers
holding fuel shall not constitute personal luggage;
(b) ‘imports of a non-commercial nature’ means imports which:
— are of an occasional nature, and
— consist exclusively of goods for the personal use of the travel-
lers or their families, or of goods intended as presents; thenature and quantity of suchgoods sh ould not be suchas migh tindicate that they are being imported for commercial reasons.
Article 46
1. The relief referred to in Article 45 (1) shall, in respect of the
goods listed below, apply subject to the following quantitative limits
per traveller:
(a) tobacco products:
200 cigarettes, or1983R0918 — EN — 01.01.1992 — 006.001 — 12
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100 cigarillos (cigars of a maximum weight of three grams each),
or
50 cigars, or
250 grams of smoking tobacco, ora proportional assortment of these different products;
(b) alcohols and alcoholic beverages:
— distilled beverages and spirits of an alcoholic strength by
volume exceeding 22 % volume; non-denatured ethyl alcoholof 80 % volume and over: one litre, or
— distilled beverages and spirits, and aperitifs witha wine or alco-
holic base, tafia, saké or similar beverages, of an alcoholicstrengthby volume not exceeding 22 % volume; sparklingwines, liqueur wines: two litres, or a proportional assortmentof these different products and
— still wines: two litres;
(c) perfumes: 50 grams and
toilet waters: 0,25 litre;
(d) medicinal products:
the quantity required to meet travellers' personal needs.
2. No relief for the goods referred to in paragraph 1 (a) and (b) shall
be granted to travellers under 17 years old.
Article 47
The relief referred to in Article 45 shall be granted up to a total value
of 45 ECU per traveller to goods other than those listed in Article 46.
However, Member States may reduce this amount to 23 ECU for
travellers under 15 years old.
Article 48
Where the total value per traveller of two or more items exceeds the
amounts referred to in Article 47, relief up to those amounts shall begranted for such of the items as would, if imported separately, havebeen granted relief, it being understood that the value of an individualitem cannot be split up.
Article 49
1. Member States may reduce the value and/or the quantities of
goods allowed to enter duty-free if they are imported by:
— persons residing in the frontier zone,
— frontier workers,— the crews of means of transport used between third countries and
the Community.
These restrictions shall not apply where persons having their residence
in the frontier zone prove that they are not returning from the frontierzone of the adjacent third country. They shall, however, still apply tofrontier workers and to the crew of means of transport used betweenthird countries and the Community where they import goods when
travelling in the course of their work.
2. For the purposes of applying the provisions of paragraph 1:
— ‘frontier zone’ means, without prejudice to existing conventions in
this respect, a zone which, as the crow flies, does not extend morethan 15 kilometres from the frontier. The local administrativedistricts, part of whose territory lies within the zone, shall also beconsidered to be part of this frontier zone, ►
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may grant exemptions therefrom, ◄
— ‘frontier worker’ means any person whose normal activities require
that he should go to the other side of the frontier on his work days.1983R0918 — EN — 01.01.1992 — 006.001 — 13
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TITLE XII
EDUCATIONAL, SCIENTIFIC AND CULTURAL MATERIALS; SCIEN-
TIFICINSTRUMENTSANDAPPARATUS
Article 50
The educational, scientific and cultural materials listed in Annex I shall
be admitted free of import duties whoever the consignee and whatever
the intended use of such materials may be.
Article 51
The educational, scientific and cultural materials listed in Annex II
shall be admitted free of import duties provided they are intended:
— either for public educational, scientific or cultural establishments or
organizations,
— or for the establishments or organizations in the categories specified
opposite eacharticle in column 3 of th e said Annex, on conditionthat they have been approved by the competent authorities of theMember States to receive sucharticles duty-free.
Article 52
1. Subject to Articles 53, 54, 56, 57 and 58, scientific instruments
and apparatus which are not included in Article 51 shall be admittedfree of import duties when they are imported exclusively for non-commercial purposes.
2. The relief referred to in paragraph 1 shall be limited to scientific
instruments and apparatus which are intended for:
— either public establishments principally engaged in education or
scientific research and those departments of public establishmentswhich are principally engaged in education or scientific research,
— or private establishments principally engaged in education or scien-
tific research and approved by the competent authorities of theMember States to receive sucharticles duty free.
Article 53
The relief shall also apply to:
(a) spare parts, components or accessories specifically suitable for
scientific instruments or apparatus, provided that such spare parts,
components or accessories are imported at the same time as such
instruments or apparatus or, where they are imported subsequently,that they can be identified as being intended for instruments orapparatus:
— which have previously been admitted duty free, provided that
suchinstruments or apparatus are still of a scientific nature atthe time when relief is requested for the specific spare parts,
components or accessories, or
— which would be entitled to relief at the time when such relief is
requested for the specific spare parts, components or acces-sories;
(b) tools to be used for the maintenance, checking, calibration or repair
of scientific instruments or apparatus, provided that these tools areimported at the same time as such instruments and apparatus or,
where they are imported subsequently, that they can be identified
as being intended for instruments or apparatus:
— which have previously been admitted duty free, provided that
suchinstruments or apparatus are still of a scientific nature atthe time when relief is requested for the tools, or
— which would be entitled to relief at the time when such relief is
requested for the tools.1983R0918 — EN — 01.01.1992 — 006.001 — 14
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Article 54
For the purposes of Articles 52 and 53:
— ‘scientific instrument or apparatus’ means any instrument or appa-
ratus which, by reason of its objective technical characteristics andthe results which it makes possible to obtain, is mainly or exclu-
sively suited to scientific activities,
— ‘imported for non-commercial purposes’ shall be considered to
apply to scientific instruments or apparatus intended to be used fornon-profit-making scientific researchor educational purposes.
Article 56
If necessary, certain instruments or apparatus may, in accordance with
the procedure laid down in Article 143 (2) and (3), be excluded fromentitlement to relief, where it is found that duty-free admission of suchinstruments or apparatus is detrimental to the interests of Community
industry in the production sector concerned.
Article 57
1. The articles referred to in Article 51 and the scientific instruments
or apparatus which have been admitted duty-free in accordance withthe conditions laid down in Articles 53, 54 and 56 may not be lent,hired out or transferred, whether for a consideration or free of charge,
without prior notification to the competent authorities.
2. Should an article be lent, hired out or transferred to an establish-
ment or organization entitled to benefit from relief pursuant to Article51 or 52 (2), the relief shall continue to be granted provided the estab-lishment or organisation uses the article, instrument or apparatus for
purposes which confer the right to such relief.
In other cases, loan, hiring out or transfer shall be subject to prior
payment of import duties, at the rate applying on the date of the loan,hiring out or transfer, on the basis of the type of goods and the customsvalue ascertained or accepted on that date by the competent authorities.
Article 58
1. Establishments or organizations referred to in Articles 51 and 52
which cease to fulfil the conditions giving entitlement to relief, orwhich are proposing to use articles admitted duty-free for purposes
other than those provided for by those Articles shall so inform the
competent authorities.
2. Articles remaining in the possession of establishments or organi-
zations which cease to fulfil the conditions giving entitlement to reliefshall be liable to the relevant import duties at the rate applying on thedate on which those conditions cease to be fulfilled, on the basis of the
type of article and the customs value ascertained or accepted on that
date by the competent authorities.
Articles used by the establishment or organization benefiting from the
relief for purposes other than those provided for in Articles 51 and 52shall be liable to the relevant import duties calculated as applicable on
the date on which they are put to another use, on the basis of the type
of articles and the customs value ascertained or accepted on that dateby the competent authorities.
Article 59
Articles 56, 57 and 58 shall apply mutatis mutandis to the products
referred to in Article 53.1983R0918 — EN — 01.01.1992 — 006.001 — 15
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Article 59a
1. Equipment imported for non-commercial purposes by or on behalf
of a scientific research establishment or organization based outside the
Community shall be admitted free of import duties.
2. The relief shall be granted provided the equipment:
(a) is intended for use by or with the agreement of the members or
representatives of the establishments and organizations referred toin paragraph 1 in the context and within the limits of scientificcooperation agreements the purpose of which is to carry out inter-national scientific researchprogrammes in scientific research
establishments based in the Community and approved for that
purpose by the competent authorities of the Member States;
(b) remains the property of a natural or legal person resident outside
the Community during its stay in the customs territory of theCommunity.
3. Within the meaning of this Regulation:
— equipment is taken to mean instruments, apparatus, machines and
their accessories including spare parts and tools specially designedfor their maintenance, inspection, calibration or repair, used for thepurpose of scientific research,
— equipment intended for use for the purpose of scientific research
carried out for non-profit making purposes is considered to be
‘imported for non-commercial purposes’.
Article 59b
1. Equipment referred to in Article 59a which has been admitted
duty-free in accordance with the conditions laid down in the saidArticle may not be lent, hired out or transferred, whether for a consid-eration or free of charge, without prior notification to the competentauthorities.
2. Should equipment be lent, hired out or transferred to an establish-
ment or organization entitled to benefit from relief pursuant to Article
59a, the relief shall continue to be granted provided the establishmentor organization uses the equipment for purposes which confer the rightto suchrelief.
In other cases, and without prejudice to the application of Articles 52
and 53, loan, hiring out or transfer shall be subject to prior payment ofimport duties, at the rate applying on the date of the loan, hiring out or
transfer, on the basis of the type of equipment and the customs value
ascertained or accepted on that date by the competent authorities.
3. Establishments or organizations referred to in Article 59a (1)
which no longer fulfil the conditions to qualify for relief or which areproposing to use equipment admitted duty-free for purposes other thanthose provided for by that Article shall so inform the competent autho-
rities.
4. Equipment used by establishments or organizations which cease
to fulfil the conditions giving entitlement to relief shall be liable tothe relevant import duties at the rate applying on the date on whichthose conditions cease to be fulfilled, on the basis of the type of articleand the customs value ascertained or accepted on that date by the
competent authorities.
Without prejudice to Articles 52 and 53, equipment used by the estab-
lishment or organization benefiting from the relief for purposes otherthan those provided for in Article 59a shall be liable to the relevantimport duties calculated as applicable on the date on which it is put toanother use, on the basis of the type of equipment and the customsvalue ascertained or accepted on that date by the competent authorities.1983R0918 — EN — 01.01.1992 — 006.001 — 16
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TITLE XIII
LABORATORY ANIMALS AND BIOLOGICAL OR CHEMICAL
SUBSTANCESINTENDEDFORRESEARCH
Article 60
1. Relief from import duties shall be granted in respect of:
(a) animals specially prepared for laboratory use;
(b) biological or chemical substances included in a list drawn up in
accordance withth e procedure laid down in Article 143 (2) and(3), which are imported exclusively for non-commercial purposes.
2. The relief referred to in paragraph 1 shall be limited to animals
and biological or chemical substances which are intended for:
— either public establishments principally engaged in education or
scientific research and those departments of public establishmentswhich are principally engaged in education or scientific research, or
— private establishments principally engaged in education or scientific
research and authorized by the competent authorities of the Member
States to receive sucharticles duty-free.
3. The list referred to in subparagraph 1 (b) may include only biolo-
gical or chemical substances for which there is no equivalentproduction in the customs territory of the Community and which, on
account of their specificity or degree of purity, are mainly or exclu-
sively suited to scientific research.
TITLE XIV
THERAPEUTIC SUBSTANCES OF HUMAN ORIGIN AND BLOOD-
GROUPINGANDTISSUE-TYPINGREAGENTS
Article 61
1. Subject to Article 62, the following shall be admitted free of
import duties:
(a) therapeutic substances of human origin;
(b) blood-grouping reagents;
(c) tissue-typing reagents.
2. For the purposes of paragraph 1:
— ‘therapeutic substances of human origin’ means human blood and
its derivatives (whole human blood, dried human plasma, human
albumin and fixed solutions of human plasma protein, humanimmunoglobulin and human fibrinogen),
— ‘blood-grouping reagents’ means all reagents, whether of human,
animal, plant or other origin used for blood-type grouping and for
the detection of blood incompatibilities,
— ‘tissue-typing reagents’ means all reagents whether of human,
animal, plant or other origin used for the determination of humantissue-types.
Article 62
Relief shall be limited to products which:
(a) are intended for institutions or laboratories approved by the compe-
tent authorities, for use exclusively for non-commercial medical or
scientific purposes;
(b) are accompanied by a certificate of conformity issued by a duly
authorized body in the third country of departure;
(c) are in containers bearing a special label identifying them.1983R0918 — EN — 01.01.1992 — 006.001 — 17
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Article 63
Relief shall include the special packaging essential for the transport of
therapeutic substances of human origin or blood-grouping or tissue-typing reagents and also any solvents and accessories needed for theiruse which may be included in the consignments.
TITLE XIVa
INSTRUMENTS AND APPARATUS INTENDED FOR MEDICAL
RESEARCH, ESTABLISHING MEDICAL DIAGNOSES OR CARRYING
OUTMEDICALTREATMENT
Article 63a
1. Instruments and apparatus intended for medical research, estab-
lishing medical diagnoses or carrying out medical treatment which are
donated either by a charitable or philanthropic organization or by aprivate individual to health authorities, hospital departments or medicalresearch institutions approved by the competent authorities of theMember States to receive sucharticles duty free, or wh icharepurchased by such health authorities, hospitals or medical research
institutions entirely with funds supplied by a charitable or philanthropic
organization or withvoluntary contributions, sh all be admitted free ofimport duties, always provided that it is established that:
(a) the donation of the instruments or apparatus in question does not
conceal any commercial intent on the part of the donor;
and
(b) the donor is in no way connected with the manufacturer of the
instruments or apparatus for which relief is requested.
2. The relief shall also apply, subject to the same conditions, to:
(a) spare parts, components or accessories specifically suitable for the
above instruments or apparatus, provided that these spare parts,components or accessories are imported at the same time as suchinstruments and apparatus or, where they are imported subse-
quently, that they can be identified as being intended for
instruments or apparatus previously admitted duty free;
(b) tools to be used for the maintenance, checking, calibration or repair
of instruments or apparatus, provided that these tools are importedat the same time as such instruments and apparatus or, where theyare imported subsequently, that they can be identified as beingintended for instruments or apparatus previously admitted duty
free.
Article 63b
For the purposes of Article 63a, and in particular with regard to the
instruments or apparatus and the recipient bodies referred to therein,
Articles 56, 57 and 58 shall apply mutatis mutandis .
TITLE XIVb
REFERENCE SUBSTANCES FOR THE QUALITY CONTROL OF
MEDICINALPRODUCTS
Article 63c
Consignments which contain samples of reference substances approved
by the World Health Organization for the quality control of materials
used in the manufacture of medicinal products and which are addressedto consignees authorized by the competent authorities of the MemberStates to receive suchconsignments free of duty sh all be admittedfree of import duties.1983R0918 — EN — 01.01.1992 — 006.001 — 18
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TITLE XV
PHARMACEUTIC PRODUCTS USED AT INTERNATIONAL SPORTS
EVENTS
Article 64
Pharmaceutical products for human or veterinary medical use by
persons or animals coming from third countries to participate in inter-
national sports events organized in the customs territory of the
Community, shall, within the limits necessary to meet their require-ments throughout their stay in that territory, be admitted free ofimport duties.
TITLE XVI
GOODSFORCHARITABLEORPHILANTHROPICORGANIZATIONS:
ARTICLESINTENDEDFORTHEBLINDANDOTHERHANDICAPPED
PERSONS
A.Forgeneral purposes
Article 65
1. Subject to Articles 67 and 68, the following shall be admitted free
of import duties, in so far as this does not give rise to abuses or major
distortions of competition:
(a) basic necessities imported by State organizations or other charitable
or philanthropic organizations approved by the competent authori-ties for distribution free of charge to needy persons;
(b) goods of every description sent free of charge, by a person or an
organization established in a third country, and without any
commercial intent on the part of the sender, to State organizationsor other charitable or philanthropic organizations approved by thecompetent authorities, to be used for fund-raising at occasionalcharity events for the benefit of needy persons;
(c) equipment and office materials sent free of charge, by a person or
an organization established outside the ►
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the Community ◄, and without any commercial intent on the part
of the sender, to charitable or philanthropic organizations approvedby the competent authorities, to be used solely for the purpose ofmeeting their operating needs or carrying out their charitable orphilanthropic aims.
2. For the purposes of paragraph 1 (a), ‘basic necessities’ means
those goods required to meet the immediate needs of human beings,e.g. food, medicine, clothing and bed-clothes.
Article 66
No relief shall be granted for:
(a) alcoholic products;
(b) tobacco or tobacco products;
(c) coffee and tea;
(d) motor vehicles other than ambulances.
Article 67
Relief shall be granted only to organizations the accounting procedures
of which enable the competent authorities to supervise their operationsand which offer all the guarantees considered necessary.
Article 68
1. The organization benefiting from the relief may not lend, hire out
or transfer, whether for a consideration or free of charge, the goods andequipment referred to in Article 65 for purposes other than those laid1983R0918 — EN — 01.01.1992 — 006.001 — 19
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down in paragraph 1 (a) and (b) of that Article without prior notifica-
tion to the competent authorities.
2. Should goods and equipment be lent, hired out or transferred to
an organization entitled to benefit from relief pursuant to Articles 65and 67, the relief shall continue to be granted provided the latter usesthe goods and equipment for purposes which confer the right to such
relief.
In other cases, loan, hiring out or transfer shall be subject to prior
payment of import duties, at the rate applying on the date of the loan,
hiring out or transfer, on the basis of the type of goods or equipment
and the customs value ascertained or accepted on that date by thecompetent authorities.
Article 69
1. Organizations referred to in Article 65 which cease to fulfil the
conditions giving entitlement to relief, or which are proposing to usegoods and equipment admitted duty-free for purposes other than thoseprovided for by that Article, shall so inform the competent authorities.
2. Goods and equipment remaining in the possession of organiza-
tions which cease to fulfil the conditions giving entitlement to reliefshall be liable to the relevant import duties at the rate applying on thedate on which those conditions cease to be fulfilled, on the basis of the
type of goods and equipment and the customs value as ascertained or
accepted on that date by the competent authorities.
3. Goods and equipment used by the organization benefiting from
the relief for purposes other than those provided for in Article 65 shall
be liable to the relevant import duties at the rate applying on the dateon which they are put to another use, on the basis of the type of goodsand equipment and the customs value as ascertained or accepted onthat date by the competent authorities.
B.Forthebenefitofhandicappedpersons
1.Articles for the use of the blind
Article 70
Articles specially designed for the educational, scientific or cultural
advancement of blind persons, as specified in Annex III, shall beadmitted free of import duties.
Article 71
Articles specially designed for the educational, scientific or cultural
advancement of blind persons, as specified in Annex IV, shall be
admitted free of import duties provided that they are imported by:
— either blind persons themselves for their own use,
— or institutions or organizations concerned withth e education of or
the provision of assistance to the blind, approved by the competentauthorities of the Member States for the purpose of duty-free entryof these articles.
The relief referred to in the first paragraph shall apply to spare parts,
components or accessories specifically for the articles in question, andto the tools to be used for the maintenance, checking, calibration or
repair of the said articles, provided that such spare parts, components,
accessories or tools are imported at the same time as the said articlesor, if imported subsequently, that they can be identified as beingintended for articles previously admitted duty-free, or which would beentitled to relief at the time when such relief is requested for thespecific spare parts, components or accessories and tools in question.1983R0918 — EN — 01.01.1992 — 006.001 — 20
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2.Articles for the use of other handicapped persons
Article 72
1. Articles specially designed for the education, employment or
social advancement of physically or mentally handicapped personsother than blind persons shall be admitted free of import duties wherethey are imported:
— either by handicapped persons themselves for their own use;
— or by institutions or organizations that are principally engaged in
the education of or the provision of assistance to handicappedpersons and are authorized by the competent authorities of theMember States to receive sucharticles duty free.
2. The relief referred to in paragraph 1 shall apply to spare parts,
components or accessories specifically for the articles in question, andto the tools to be used for the maintenance, checking, calibration or
repair of the said articles provided that such spare parts, components,
accessories or tools are imported at the same time as the said articles,or, where they are imported subsequently, that they can be identified asbeing intended for articles which were previously admitted duty free,or which would be entitled to relief at the time when such relief isrequested for the specific spare parts, components or accessories and
tools in question.
Article 73
If necessary, certain articles may, in accordance withth e procedure laid
down in Article 143 (2) and (3), be excluded from entitlement to relief,
where it is found that duty-free admission of such articles is detri-mental to the interests of Community industry in the production sectorconcerned.
3.Common provisions
Article 75
The direct grant of relief, for their own use, to blind persons or to other
handicapped persons, as provided for in the first indent of Article 71and the first indent of Article 72 (1), shall be subject to the condition
that the provisions in force in the Member States enable the persons
concerned to establish their status as blind or handicapped personsentitled to suchrelief.
Article 76
1. Articles imported duty-free by the persons referred to in Articles
71 and 72 may not be lent, hired out or transferred, whether for aconsideration or free of charge, without prior notification thereof tothe competent authorities.
2. Should an article be lent, hired out or transferred to a person,
institution or organization entitled to benefit from relief pursuant toArticles 71 and 72, the relief shall continue to be granted provided the
person, institution or organization uses the article for purposes which
confer the right of such relief.
In other cases, loan, hiring out or transfer shall be subject to prior
payment of import duties, at the rate applying on the date of the loan,hiring out or transfer, on the basis of the type of goods or equipmentand the customs value ascertained or accepted on that date by thecompetent authorities.1983R0918 — EN — 01.01.1992 — 006.001 — 21
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Article 77
1. Articles imported by institutions or organizations eligible for
relief in accordance withth e conditions laid down in Articles 71 and
72 may be lent, hired out or transferred, whether for a consideration
or free of charge, by these institutions or organizations on a non-profit-making basis to the blind and other handicapped persons withwhom they are concerned, without payment of the correspondingcustoms duties.
2. No loan, hiring out or transfer may be effected under conditions
other than those provided for in paragraph 1 unless the competent
authorities have first been informed.
Should an article be lent, hired out or transferred to a person, institu-
tion or organization entitled to benefit from relief pursuant to the firstparagraph of Article 71 or Article 72 (1), the relief shall continue to begranted provided the person, institution or organization uses the article
for purposes which confer the right of such relief.
In other cases, loan, hiring out or transfer shall be subject to prior
payment of customs duties, at the rate applying on the date of theloan, hiring out or transfer, on the basis of the type of goods or equip-ment and the customs value ascertained or accepted on that date by thecompetent authorities.
Article 78
1. Institutions or organizations referred to in Articles 71 and 72
which cease to fulfil the conditions giving entitlement to duty-freeadmission, or which are proposing to use articles admitted duty-freefor purposes other than those provided for by those Articles shall soinform the competent authorities.
2. Articles remaining in the possession of institutions or organiza-
tions which cease to fulfil the conditions giving entitlement to relief
shall be liable to the relevant import duties at the rate applying on thedate on which those conditions cease to be fulfilled, on the basis of thetype of goods and the customs value ascertained or accepted on thatdate by the competent authorities.
3. Articles used by the institution or organization benefiting from
the relief for purposes other than those provided for in Articles 71 and
72 shall be liable to the relevant import duties at the rate applying onthe date on which they are put to another use, on the basis of the typeof goods and the customs value ascertained or accepted on that date bythe competent authorities.
C.Forthebenefitofdisastervictims
Article 79
1. Subject to Articles 80 to 85, goods imported by State organiza-
tions or other charitable or philanthropic organizations approved by
the competent authorities shall be admitted free of import duties where
they are intended:
(a) for distribution free of charge to victims of disasters affecting the
territory of one or more Member States; or
(b) to be made available free of charge to the victims of such disasters,
while remaining the property of the organizations in question.
2. Goods imported for free circulation by disaster-relief agencies in
order to meet their needs during the period of their activity shall alsobe granted the relief referred to in paragraph 1, under the same condi-tions.
Article 80
No relief shall be granted for materials and equipment intended for
rebuilding disaster areas.1983R0918 — EN — 01.01.1992 — 006.001 — 22
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Article 81
Granting of the relief shall be subject to a decision by the Commission,
acting at the request of the Member State or States concerned in accor-dance with an emergency procedure entailing the consultation of the
other Member States. This decision shall, where necessary, lay down
the scope and the conditions of the relief.
Pending notification of the Commission's decision, Member States
affected by a disaster may authorize the suspension of any importduties chargeable on goods imported for the purposes described inArticle 79, subject to an undertaking by the importing organization topay suchduties if relief is not granted.
Article 82
Relief shall be granted only to organizations the accounting procedures
of which enable the competent authorities to supervise their operationsand which offer all the guarantees considered necessary.
Article 83
1. The organizations benefiting from the relief may not lend, hire
out or transfer, whether for consideration or free of charge, the goodsreferred to in Article 79 (1) under conditions other than those laid
down in that Article without prior notification thereof to the competent
authorities.
2. Should goods be lent, hired out or transferred to an organization
itself entitled to benefit from relief pursuant to Article 79, the reliefshall continue to be granted, provided the latter uses the goods forpurposes which confer the right to such relief.
In other cases, loan, hiring out or transfer shall be subject to prior
payment of import duties at the rate applying on the date of the loan,hiring out or transfer, on the basis of the type of goods and the customs
value ascertained or accepted on that date by the competent authorities.
Article 84
1. The goods referred to in Article 79 (1) (b), after they cease to be
used by disaster victims, may not be lent, hired out or transferred,
whether for a consideration or free of charge, unless the competent
authorities are notified in advance.
2. Should goods be lent, hired out or transferred to an organization
itself entitled to benefit from relief pursuant to Article 79 or, if appro-priate, to an organization entitled to benefit from relief pursuant toArticle 65 (1) (a), the relief shall continue to be granted, providedsuch organizations use them for purposes which confer the right to
suchrelief.
In other cases, loan, hiring out or transfer shall be subject to prior
payment of import duties at the rate applying on the date of the loan,hiring out or transfer, on the basis of the type of goods and the customsvalue ascertained or accepted on that date by the competent authorities.
Article 85
1. Organizations referred to in Article 79 which cease to fulfil the
conditions giving entitlement to relief, or which are proposing to usethe goods admitted duty-free for purposes other than those providedfor by that Article, shall so inform the competent authorities.
2. In the case of goods remaining in the possession of organizations
which cease to fulfil the conditions giving entitlement to relief, when
these are transferred to an organization itself entitled to benefit from
relief pursuant to Article 79 or, if appropriate, to an organizationentitled to benefit from relief pursuant to Article 65 (1) (a), relief shallcontinue to be granted, provided the organization uses the goods inquestion for purposes which confer the right to such relief. In othercases, the goods shall be liable to the relevant import duties at the1983R0918 — EN — 01.01.1992 — 006.001 — 23
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rate applying on the date on which those conditions cease to be
fulfilled, on the basis of the type of goods and the customs value ascer-tained or accepted on that date by the competent authorities.
3. Goods used by the organization benefiting from the relief for
purposes other than those provided for in Article 79 shall be liable to
the relevant import duties at the rate applying on the date on which
they are put to another use, on the basis of the type of goods and thecustoms value ascertained or accepted on that date by the competentauthorities.
TITLE XVII
HONORARYDECORATIONSORAWARDS
Article 86
On production of satisfactory evidence to the competent authorities by
the persons concerned, and provided the operations involved are not in
any way of a commercial character, the following shall be admittedfree of import duties:
(a) decorations conferred by governments of third countries on persons
whose normal place of residence is in the customs territory of theCommunity;
(b) cups, medals and similar articles of an essentially symbolic nature
which, having been awarded in a third country to persons having
their normal place of residence in the customs territory of the
Community as a tribute to their activities in fields such as thearts, the sciences, sport or the public service or as in recognitionfor merit at a particular event, are imported into the►
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themselves;
(c) cups, medals and similar articles of an essentially symbolic nature
which are given free of charge by authorities or persons establishedin a third country to be presented in the customs territory of theCommunity for the same purposes as those referred to in (b);
(d) awards, trophies and souvenirs of a symbolic nature and of limited
value intended for distribution free of charge to persons normally
resident in third countries at business conferences or similar inter-national events; their nature, unitary value or other features, mustnot be such as might indicate that they are being imported forcommercial reasons.
TITLE XVIII
PRESENTS RECEIVED IN THE CONTEXT OF INTERNATIONAL
RELATIONS
Article 87
Without prejudice, where relevant, to Articles 45 to 49, and subject to
Articles 88 and 89 below, relief shall be granted for goods:
(a) imported into the customs territory of the Community by persons
who have paid an official visit to a third country and who havereceived them on this occasion as gifts from the host authorities;
(b) imported into the customs territory of the Community by persons
coming to pay an official visit in the ►
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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 thepublic interest which is located in a third country, to an officialbody, public authority or group carrying on an activity in the publicinterest which is located in the ►
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Community ◄and approved by the competent authorities to
receive sucharticles free of duty.
Article 88
No relief shall be granted for alcoholic products, tobacco or tobacco
products.
Article 89
Relief shall be granted only:
— where the articles intended as gifts are offered on an occasional
basis,
— where they do not, by their nature, value or quantity, reflect any
commercial interest,
— if they are not used for commercial purposes.
TITLE XIX
GOODSTOBEUSEDBYMONARCHSORHEADSOFSTATE
Article 90
The following shall be admitted free of import duties, within the limits
and under the conditions laid down by the competent authorities:
(a) gifts to reigning monarchs and heads of State;
(b) goods to be used or consumed by reigning monarchs and heads of
State of third countries, or persons officially representing them,during their official stay in the customs territory of the Community.However, relief may be made subject, by the Member State ofimportation, to reciprocal treatment.
The provisions of the preceding subparagraph are also applicable to
persons enjoying prerogatives at international level analogous to those
enjoyed by reigning monarchs or heads of State.
TITLE XX
GOODSIMPORTEDFORTRADEPROMOTIONPURPOSES
A.Samplesofgoodsofnegligiblevalue
Article 91
1. Without prejudice to Article 95 (1) (a), samples of goods which
are of negligible value and can be used only to solicit orders for goodsof the type they represent with a view to their being imported into the
customs territory of the Community shall be admitted free of import
duties.
2. The competent authorities may require that certain articles, to
qualify for relief, be rendered permanently unusable by being torn,perforated, or clearly and indelibly marked, or by any other process,provided such operation does not destroy their character as samples.
3. For the purposes of paragraph 1, ‘samples of goods’ means any
article representing a type of goods whose manner of presentation andquantity, for goods of the same type or quality, rule out its use for any
purpose other than that of seeking orders.
B.Printedmatterandadvertisingmaterial
Article 92
Subject to Article 93, printed advertising matter suchas catalogues,
price lists, directions for use or brochures shall be admitted free ofimport duties, provided that they relate to:
(a) goods for sale or hire, or
(b) transport, commercial insurance or banking services offered1983R0918 — EN — 01.01.1992 — 006.001 — 25
▼B
by a person established outside the customs territory of the Commu-
nity.
Article 93
The relief referred to in Article 92 shall be limited to printed advertise-
ments which fulfil the following conditions:
(a) printed matter must clearly display the name of the undertaking
which produces, sells or hires out the goods, or which offers the
services to which it refers;
(b) eachconsignment must contain no more th an one document or a
single copy of eachdocument if it is made up of several docu-ments. Consignments comprising several copies of the same
document may nevertheless be granted relief, provided their total
gross weight does not exceed one kilogram;
(c) printed matter may not be the subject of grouped consignments
from the same consignor to the same consignee.
Article 94
Articles for advertising purposes, of no intrinsic commercial value, sent
free of charge by suppliers to their customers, which, apart from theiradvertising function, are not capable of being used otherwise, shall also
be admitted free of import duties.
C.Productsusedorconsumedatatradefairorsimilar event
Article 95
1. Subject to Articles 96 to 99, the following shall be admitted free
of import duties:
(a) small representative samples of goods manufactured outside the
customs territory of the Community intended for a trade fair or
similar event;
(b) goods imported solely in order to be demonstrated or in order to
demonstrate machines and apparatus, manufactured outside the
customs territory of the Community and displayed at a trade fair
or similar event;
(c) various materials of little value suchas paints, varnish es, wall-
paper, etc., used in the building, fitting-out and decoration oftemporary stands occupied by representatives of third countries at
a trade fair or similar event, which are destroyed by being used;
(d) printed matter, catalogues, prospectuses, price lists, advertising
posters, calendars, whether or not illustrated, unframed photographsand other articles supplied free of charge in order to advertise
goods manufactured outside the customs territory of the Commu-
nity and displayed at a trade fair or similar event.
2. For the purposes of paragraph 1, ‘trade fair or similar event’
means:
(a) exhibitions, fairs, shows and similar events connected with trade,
industry, agriculture or handicrafts;
(b) exhibitions and events held mainly for charitable reasons;
(c) exhibitions and events held mainly for scientific, technical, handi-
craft, artistic, educational or cultural, or sporting reasons, forreligious reasons or for reasons of worship, trade union activity ortourism, or in order to promote international understanding;
(d) meetings of representatives of international organizations or collec-
tive bodies;
(e) official or commemorative ceremonies and gatherings;
but not exhibitions staged for private purposes in commercial stores or
premises to sell goods of third countries.1983R0918 — EN — 01.01.1992 — 006.001 — 26
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Article 96
The relief referred to in Article 95 (1) (a) shall be limited to samples
which:
(a) are imported free of charge as such from third countries or are
obtained at the exhibition from goods imported in bulk from thosecountries;
(b) are exclusively distributed free of charge to the public at the exhi-
bition for use or consumption by the persons to whom they havebeen offered;
(c) are identifiable as advertising samples of low unitary value;
(d) are not easily marketable and, where appropriate, are packaged in
such a way that the quantity of the item involved is lower thanthe smallest quantity of the same item actually sold on the market;
(e) in the case of foodstuffs and beverages not packaged as mentioned
in (d), are consumed on the spot at the exhibition;
(f) in their total value and quantity, are appropriate to the nature of the
exhibition, the number of visitors and the extent of the exhibitor's
participation.
Article 97
The relief referred to in Article 95 (1) (b) shall be limited to goods
which are:
(a) consumed or destroyed at the exhibition; and
(b) are appropriate, in their total value and quantity, to the nature of
the exhibition, the number of visitors and the extent of the exhibi-tor's participation.
Article 98
The relief referred to in Article 95 (1) (d) shall be limited to printed
matter and articles for advertising purposes which:
(a) are intended exclusively to be distributed free of charge to the
public at the place where the exhibition is held;
(b) in their total value and quantity, are appropriate to the nature of the
exhibition, the number of visitors and the extent of the exhibitor's
participation.
Article 99
The relief referred to in Article 95 (1) (a) and (b) shall not be granted
for:
(a) alcoholic products;
(b) tobacco or tobacco products;
(c) fuels, whether solid, liquid or gaseous.
TITLE XXI
GOODS IMPORTED FOR EXAMINATION, ANALYSIS OR TEST
PURPOSES
Article 100
Subject to Articles 101 to 106, goods which are to undergo examina-
tion, analysis or tests to determine their composition, quality or other
technical characteristics for purposes of information or industrial or
commercial researchsh all be admitted free of import duties.
Article 101
Without prejudice to Article 104, the relief referred to in Article 100
shall be granted only on condition that the goods to be examined,analyzed or tested are completely used up or destroyed in the courseof the examination, analysis or testing.1983R0918 — EN — 01.01.1992 — 006.001 — 27
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Article 102
Goods used in examination, analysis or tests which in themselves
constitute sales promotion operations shall not enjoy relief.
Article 103
Relief shall be granted only in respect of the quantities of goods which
are strictly necessary for the purpose for which they are imported.These quantities shall in each case be determined by the competentauthorities, taking into account the said purpose.
Article 104
1. The relief referred to in Article 100 shall cover goods which are
not completely used up or destroyed during examination, analysis ortesting, provided that the products remaining are, with the agreement
and under the supervision of the competent authorities:
— completely destroyed or rendered commercially valueless on
completion of examination, analysis or testing, or
— surrendered to the State without causing it any expense, where this
is possible under national law, or
— in duly justified circumstances, exported outside the customs terri-
tory of the Community.
2. For the purposes of paragraph 1, ‘products remaining’ means
products resulting from the examination, analysis or tests or goods notactually used.
Article 105
Save where Article 104 (1) is applied, products remaining at the end of
the examinations, analyses or tests referred to in Article 100 shall besubject to the relevant import duties at the rate applying on the dateof completion of the examinations, analyses or tests, on the basis ofthe type of goods and the customs value ascertained or accepted on
that date by the competent authorities.
However, the interested party may, with the agreement and under the
supervision of the competent authorities, convert products remainingto waste or scrap. In this case, the import duties shall be those applyingto suchwaste or scrap at th e time of conversion.
Article 106
The period within which the examinations, analyses or tests must be
carried out and the administrative formalities to be completed in orderto ensure the use of the goods for the purposes intended shall be deter-mined by the competent authorities.
TITLE XXII
CONSIGNMENTS SENT TO ORGANIZATIONS PROTECTING COPY-
RIGHTSORINDUSTRIALANDCOMMERCIALPATENTRIGHTS
Article 107
Trademarks, patterns or designs and their supporting documents, as
well as applications for patents for invention or the like, to besubmitted to the bodies competent to deal with the protection of copy-rights or the protection of industrial or commercial patent rights, shallbe admitted free of import duties.1983R0918 — EN — 01.01.1992 — 006.001 — 28
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TITLE XXIII
TOURISTINFORMATIONLITERATURE
Article 108
Without prejudice to Articles 50 to 59, the following shall be admitted
free of import duties:
(a) documentation (leaflets, brochures, books, magazines, guidebooks,
posters whether or not framed, unframed photographs and photo-
graphic enlargements, maps whether or not illustrated, windowtransparencies, and illustrated calendars) intended to be distributedfree of charge and the principal purpose of which is to encouragethe public to visit foreign countries, in particular in order to attend
cultural, tourist, sporting, religious or trade or professional meet-
ings or events, provided that such literature contains not morethan 25 % of private commercial advertising matter, excluding allprivate commercial advertising for Community firms, and that thegeneral nature of its promotional aims is evident;
(b) foreign hotel lists and yearbooks published by the official tourist
agencies, or under their auspices, and timetables for foreign trans-
port services, where such literature is intended to be distributed freeof charge and contains not more than 25 % of private commercialadvertising, excluding all private commercial advertising forCommunity firms;
(c) reference material supplied to accredited representatives or corre-
spondents appointed by official national tourist agencies and not
intended for distribution, viz. yearbooks, lists of telephone or telexnumbers, hotel lists, fairs catalogues, specimens of craft goods ofnegligible value, and literature on museums, universities, spas orother similar establishments.
TITLE XXIV
MISCELLANEOUSDOCUMENTSANDARTICLES
Article 109
The following shall be admitted free of import duties:
(a) documents sent free of charge to the public services of Member
States;
(b) publications of foreign governments and publications of official
international bodies intended for distribution without charge;
(c) ballot papers for elections organized by bodies set up in third
countries;
(d) objects to be submitted as evidence or for like purposes to the
courts or other official agencies of the Member States;
(e) specimen signatures and printed circulars concerning signatures
sent as part of customary exchanges of information between publicservices or banking establishments;
(f) official printed matter sent to the central banks of the Member
States;
(g) reports, statements, notes, prospectuses, application forms and
other documents drawn up by companies registered in a third
country and sent to the bearers or subscribers of securities issuedby suchcompanies;
(h) recorded media (punched cards, sound recordings, microfilms,
etc.) used for the transmission of information sent free of chargeto the addressee, in so far as duty-free admission does not give
rise to abuses or to major distortions of competition;
(i) files, archives, printed forms and other documents to be used in
international meetings, conferences or congresses, and reports onsuchgath erings;
(j) plans, technical drawings, traced designs, decriptions and other
similar documents imported witha view to obtaining or fulfilling1983R0918 — EN — 01.01.1992 — 006.001 — 29
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orders in third countries or to participating in a competition held in
the customs territory of the Community;
(k) documents to be used in examinations held in the customs territory
of the Community by institutions set up in third countries;
(l) printed forms to be used as official documents in the international
movement of vehicles or goods, within the framework of interna-tional conventions;
(m) printed forms, labels, tickets and similar documents sent by trans-
port undertakings or by undertakings of the hotel industry in a
third country to travel agencies set up in the customs territory of
the Community;
(n) printed forms and tickets, bills of lading, way-bills and other
commercial or office documents which have been used;
(o) official printed forms from third country or international authori-
ties, and printed matter conforming to international standards sentfor distribution by third country associations to correspondingassociations located in the customs territory of the Community;
(p) photographs, slides and stereotype mats for photographs, whether
or not captioned, sent to press agencies or newspaper or magazinepublishers;
(q) tax and similar stamps proving payment of charges in third coun-
tries.
TITLE XXV
ANCILLARY MATERIALS FOR THE STOWAGE AND PROTECTION
OFGOODSDURINGTHEIRTRANSPORT
Article 110
The various materials such as rope, straw, cloth, paper and cardboard,
wood and plastics which are used for the stowage and protection —
including heat protection — of goods during their transport from a
third country to the customs territory of the Community, not normallyreusable, shall be admitted free of import duties.
TITLE XXVI
LITTER, FODDER AND FEEDINGSTUFFS FOR ANIMALS DURING
THEIRTRANSPORT
Article 111
Litter, fodder and feedingstuffs of any description put on board the
means of transport used to convey animals from a third country to the
customs territory of the Community for the purpose of distribution tothe said animals during the journey shall be admitted free of importduties.
TITLE XXVII
FUEL AND LUBRICANTS PRESENT IN LAND MOTOR VEHI-
CLES AND SPECIAL CONTAINERS
Article 112
1. Subject to the provisions of Articles 113 to 115:
(a) fuel contained in the standard tanks of:
— private and commercial motor vehicles and motor cycles,
— special containers,
entering the customs territory of the Community;
(b) fuel contained in portable tanks carried by private motor vehicles
and motor cycles, witha maximum of 10 litres per veh icle and1983R0918 — EN — 01.01.1992 — 006.001 — 30
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without prejudice to national provisions on the holding and trans-
port of fuel;
shall be admitted free of import duties.
2. For the purposes of paragraph 1:
(a) ‘commercial motor vehicle’ means any motorized road vehicle
(including tractors with or without trailers) which by its type ofconstruction and its equipment is designed for and capable of trans-porting, whether for payment or not:
— more than nine persons including the driver,
— goods,— and any road vehicle for a special purpose other than transport
as such;
(b) ‘private motor vehicle’ means any motor vehicle not covered by
the definition set out in (a);
(c) ‘standard tanks’ means:
— the tanks permanently fixed by the manufacturer to all motor
vehicles of the same type as the vehicle in question and whose
permanent fitting enables fuel to be used directly, bothfor th epurpose of propulsion and, where appropriate, for the operation,during transport, of refrigeration systems and other systems.
Gas tanks fitted to motor vehicles designed for the direct use of
gas as a fuel and tanks fitted to the other systems with whichthe vehicle may be equipped shall also be considered to be stan-
dard tanks,
— tanks permanently fixed by the manufacturer to all containers of
the same type as the container in question and whose permanent
fitting enables fuel to be used directly for the operation, duringtransport, of the refrigeration systems and other systems withwhich special containers are equipped;
(d) ‘special container’ means any container fitted withspecially
designed apparatus for refrigeration systems, oxygenation systems,thermal insulation systems, or other systems.
Article 113
As regards the fuel contained in the standard tanks of commercial
motor vehicles and special containers, Member States may limit appli-cation of the relief to 200 litres per vehicle, per special container andper journey.
Article 114
Member States may limit the amount of duty-free fuel allowed in the
case of:
— commercial motor vehicles engaged in international transport into
their frontier zone to a maximum depth of 25 km as the crow flies,
provided suchjourneys are made by persons residing in th e frontierzone,
— private motor vehicles belonging to persons residing in the frontier
zone specified in Article 49 (2).
Article 115
Fuel admitted duty-free under Articles 112 to 114 may not be used in a
vehicle other than that in which it was imported nor be removed fromthat vehicle and stored, except during necessary repairs to that vehicle,nor be transferred, whether for a consideration or free of charge, by the
person benefiting from the relief.
Non-compliance with the preceding paragraph shall give rise to appli-
cation of the import duties relating to the products in question at therate in force on the date of such non-compliance, on the basis of thetype of goods and the customs value ascertained or accepted on thatdate by the competent authorities.1983R0918 — EN — 01.01.1992 — 006.001 — 31
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Article 116
The relief referred to in Article 112 shall also apply to the lubricants
present in the motor vehicles and required for their normal operationduring the journey in question.
TITLE XXVIII
MATERIALS FOR THE CONSTRUCTION, UPKEEP OR ORNAMEN-
TATION OF MEMORIALS TO, OR CEMETERIES FOR, WAR
VICTIMS
Article 117
Goods of every description, imported by organizations authorized for
this purpose by the competent authorities, to be used for the construc-tion, upkeep or ornamentation of cemeteries and tombs of, and
memorials to, war victims of third countries who are buried in the
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of import duties.
TITLE XXIX
COFFINS,FUNERARYURNSANDORNAMENTALFUNERARYARTI-
CLES
Article 118
1. The following shall be admitted free of import duties:
(a) coffins containing bodies and urns containing the ashes of deceased
persons, as well as the flowers, funeral wreaths and other orna-
mental objects normally accompanying them;
(b) flowers, wreaths and other ornamental objects brought by persons
resident in third countries attending a funeral or coming to decorategraves in the customs territory of the Community, provided theseimportations do not reflect, by either their nature or their quantity,any commercial intent.
CHAPTER II
RELIEFFROMEXPORTDUTIES
TITLE I
CONSIGNMENTSOFNEGLIGIBLEVALUE
Article 119
Consignments dispatched to their consignee by letter or parcel post and
containing goods of a total value not exceeding 10 ECU may be
exported free of export duties.
TITLE II
DOMESTICATED ANIMALS EXPORTED AT THE TIME OF
TRANSFER OF AGRICULTURAL ACTIVITIES FROM THE COMMU-
NITYTOATHIRDCOUNTRY
Article 120
1. Domesticated animals forming the livestock of an agricultural
undertaking which has ceased to operate in the ►M3customs territory
of the Community ◄and transfers its activities to a third country may
be exported free of export duties.
2. The relief referred to in paragraph 1 shall be limited to domesti-
cated animals in numbers appropriate to the nature and size of theagricultural undertaking.1983R0918 — EN — 01.01.1992 — 006.001 — 32
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TITLE III
PRODUCTSOBTAINEDBYAGRICULTURALPRODUCERSFARMING
ONPROPERTIESLOCATEDINTHECOMMUNITY
Article 121
1. Agricultural or stock-farming products obtained in the customs
territory of the Community on properties adjacent to a third country,operated, in the capacity of owner or lessee, by persons having their
principal undertaking in a third country adjoining the customs territory
of the Community, may be exported free of export duties.
2. To benefit from the provisions of paragraph 1, products obtained
from domesticated animals must be derived from animals originating in
the third country in question or satisfying the requirements for freecirculation there.
Article 122
The relief referred to in Article 121 (1) shall be limited to products
which have not undergone any treatment other than that which
normally follows their harvest or production.
Article 123
Relief shall be granted only for products brought into the third country
in question by the agricultural producer or on his behalf.
TITLE IV
SEEDS EXPORTED BY AGRICULTURAL PRODUCERS FOR USE ON
PROPERTIESLOCATEDINTHIRDCOUNTRIES
Article 124
Seeds for use on properties located in a third country adjacent to the
customs territory of the Community and operated, in the capacity ofowner or lessee, by persons having their principal undertaking in thesaid customs territory in the immediate proximity of the third country
in question may be exported free of export duties.
Article 125
The relief referred to in Article 124 shall be limited to the quantities of
seeds required for the purpose of operating the property.
It shall be granted only for seeds exported directly from the customs
territory of the Community by the agricultural producer or on hisbehalf.
TITLE V
FODDERAND FEEDINGSTUFFS ACCOMPANYING ANIMALS
DURINGTHEIREXPORTATION
Article 126
Fodder and feedingstuffs of any description put on board the means of
transport used to convey animals from the customs territory of theCommunity to a third country for the purpose of distribution to thesaid animals during the journey may be exported free of export duties.
CHAPTER III
GENERALANDFINALPROVISIONS
Article 127
1. Subject to paragraph 2, the provisions of Chapter I shall apply
bothto goods declared for free circulation coming directly from th irdcountries and to goods declared for free circulation after having beensubject to another customs procedure.1983R0918 — EN — 01.01.1992 — 006.001 — 33
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2. The cases in which duty-free admission may not be granted for
goods declared for free circulation after having been subject to anothercustoms procedure shall be determined in accordance with the proce-
dure referred to in Article 143 (2) and (3).
Article 128
Where relief from import duties is granted conditional upon goods
being put to a particular use by the recipient, only the competent autho-rities of the Member State in whose territory the said goods are to be
put to sucha use may grant th is relief.
Article 129
The competent authorities of the Member States shall take all appro-
priate measures to ensure that goods placed in free circulation, whererelief from import duties is granted conditional upon goods being put
to a particular use by the recipient, may not be used for other purposes
without the relevant import duties being paid, unless such alternativeuse is in conformity with the conditions laid down by this Regulation.
Article 130
Where the same person simultaneously fulfils the conditions required
for the grant of relief from import or export duties under different
provisions of this Regulation, the provisions in question shall applyconcurrently.
Article 131
Where this Regulation provides that the granting of relief shall be
subject to the fulfilment of certain conditions, the person concerned
shall, to the satisfaction of the competent authorities, furnish proofthat these conditions have been met.
Article 132
In the event of duty-free importation or exportation being granted
within the limit of an amount determined in ECU, Member States
may round-off, upwards or downwards, the sum arrived at byconverting that amount into the national currency.
Member States may also maintain unamended the exchange value in
national currency of the amount determined in ECU if, at the time ofthe annual adjustment provided for in the first subparagraph of Article2 (2) of Regulation (EEC) No 2779/78(
1), as last amended by Regula-
tion (EEC) No 289/84(2), the conversion of this amount, before the
rounding off provided for in the previous paragraph leads to an altera-
tion of less than 5 % in the exchange value expressed in nationalcurrency, or to a reduction thereof.
Article 133
1. Nothing in this Regulation shall prevent the Member States from
granting:
(a) relief pursuant to the Vienna Convention on diplomatic relations of
18 April 1961, the Vienna Convention on consular relations of 24
April 1963 or other consular conventions, or the New York
Convention of 16 December 1969 on special missions;
(b) relief under the customary privileges accorded by virtue of interna-
tional agreements or headquarters agreements to which either athird country or an international organization is a contracting party,1983R0918 — EN — 01.01.1992 — 006.001 — 34
(1) OJ No L 333, 30. 11. 1978, p. 5.
(2) OJ No L 33, 4. 2. 1984, p. 2.▼M3
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including the relief granted on the occasion of international meet-
ings;
(c) relief under the customary privileges and immunities accorded in
the context of international agreements concluded by all the
Member States and setting up a cultural or scientific institute or
organization under international law;
(d) relief under the customary privileges and immunities accorded in
the context of cultural, scientific or technical cooperation agree-ments concluded withth ird countries;
(e) special relief introduced under agreements concluded withth ird
countries and providing for common measures for the protectionof persons or of the environment;
(f) special relief introduced under agreements concluded withadjacent
third countries, justified by the nature of the frontier-zone tradewithth e countries in question;
(g) relief in the context of agreements entered into on the basis of reci-
procity with third countries that are Contracting Parties to theConvention on International Civil Aviation (Chicago 1944) for the
purpose of implementing Recommended Practices 4.42 and 4.44 in
Annex 9 to the Convention (eighth edition, July 1980).
2. Where an international convention not covered by any of the
categories referred to in paragraph1, to wh icha Member State intends
to subscribe, provides for the grant of relief, that Member State shallsubmit a request to the Commission for the application of such relief,supplying the Commission with all the necessary information.
A decision shall be taken on such a request in accordance with the
procedure laid down in Article 143 (2) and (3).
3. The supply of information as specified in paragraph 2 shall not be
required where the international convention in question provides for the
grant of relief not exceeding the limits set under Community law.
Article 134
1. Member States shall notify the Commission of the customs provi-
sions contained in international conventions and agreements of the type
referred to in Article 133 (1) (b), (c), (d), (e), (f) and (g) and Article
133 (3) concluded after the entry into force of this Regulation.
2. The Commission shall forward to the other Member States the
texts of the conventions and agreements notified to it in accordancewithparagraph1.
Article 135
This Regulation shall not preclude retention:
(a) by Greece of the special status accorded to Mount Athos as guar-
anteed by Article 105 of the Greek Constitution;
(b) by Spain and France, until the entry into force of arrangements
governing trade relations between the Community and Andorra, of
the relief resulting from the Convention of 13 July 1867 and 22 and
23 November 1867 respectively between those countries andAndorra;
(c) by the Member States and up to a limit of 210 ECU of the relief, if
any, in excess of that referred to in Article 47 which they grantedon 1 January 1983 to merchant-navy seamen involved in interna-tional travel.1983R0918 — EN — 01.01.1992 — 006.001 — 35
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Article 136
1. Until the establishment of Community provisions in the field in
question, Member States may grant special relief to armed forces notserving under their flags which are stationed on their territories in
pursuance of international agreements.
2. Until the establisment of Community provisions in the field in
question, this Regulation shall not preclude the retention by Member
States of relief granted to workers returning to their country afterhaving resided for at least six months outside the customs territory ofthe Community on account of their occupation.
Article 139
This Regulation shall apply without prejudice to:
(a) Council Regulation (EEC) No 754/76 of 25 March1976 on th e
customs treatment applicable to goods returned to the customs
territory of the Community(1);
(b) the provisions in force concerning the stores of vessels, aircraft and
international trains;
(c) provisions on relief introduced by other Community Acts.
Article 140
1. The following shall be repealed with effect from the date of
implementation of this Regulation:
(a) Council Regulation (EEC) No 1544/69 of 23 July 1969 on the tariff
treatment applicable to goods contained in travellers' personalluggage(
2), as last amended by Regulation (EEC) No 3313/81(3);
(b) Council Regulation (EEC) No 1410/74 of 4 June 1974 on the tariff
treatment applicable to goods imported for free circulation in theevent of disasters occurring in the territory of one or more MemberStates(
4);
(c) Council Regulation (EEC) No 1818/75 of 10 July 1975 on the agri-
cultural levies, compensatory amounts and other import charges
applicable to agricultural products and to certain goods resulting
from their processing, contained in travellers' personal baggage(5);
(d) Regulation (EEC) No 1798/75, as last amended by Regulation
(EEC) No 608/82(6);
(e) Council Regulation (EEC) No 1990/76 of 22 July 1976 on the
customs treatment applicable to goods imported for testing(7);
(f) Council Regulation (EEC) No 3060/78 of 19 December 1978
providing exemption from import duties for goods in smallconsignments of a non-commercial character from third coun-tries(
8), as amended by Regulation (EEC) No 3313/81(9);
(g) Council Regulation (EEC) No 1028/79 of 8 May 1979 on the
importation free of Common Customs Tariff duties of articles forthe use of handicapped persons(
10).1983R0918 — EN — 01.01.1992 — 006.001 — 36
(1) OJ No L 89, 2. 4. 1976, p. 1.
(2) OJ No L 191, 5. 8. 1969, p. 1.
(3) OJ No L 334, 21. 11. 1981, p. 1.
(4) OJ No L 150, 7. 6. 1974, p. 4.
(5) OJ No L 185, 16. 7. 1975, p. 3.
(6) OJ No L 74, 18. 3. 1982, p. 4.
(7) OJ No L 219, 12. 8. 1976, p. 14.
(8) OJ No L 366, 28. 12. 1978, p. 1.
(9) OJ No L 334, 21. 11. 1981, p. 1.
(10) OJ No L 134, 31. 5. 1979, p. 8.▼B
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2. References to the Regulations listed in paragraph 1 shall be
construed as references to this Regulation.
Article 141
1. A Committee on Duty-Free Arrangements, hereinafter called ‘the
Committee’, is hereby set up. It shall consist of representatives of the
Member States, with a representative of the Commission as chairman.
2. The Committee shall adopt its own rules of procedure.
Article 142
The Committee shall examine such matters relating to the implementa-
tion of this Regulation as are put to it by its chairman, either on hisown initiative or at the request of the representative of a Member State.
Article 143
1. The measures necessary for the implementation of this Regula-
tion, with the exception of the following Titles and Articles:
— Chapter I, Titles V, XIV, XIX, XXII, XXIII, XXV, XXVI, XXVIII
and XXIX;
— Chapter II, Titles II, IV and V;— Chapter III, Articles 133 (1) and 135,
shall be adopted in accordance with the procedure laid down in para-
graphs 2 and 3.
2. The Commission representative shall submit to the Committee a
draft of the measures to be taken. The Committee shall give its opinion
on that draft within a time limit set by the chairman having regard tothe urgency of the matter. Opinions shall be delivered by a majority of►
A1fifty-four ◄votes, the votes of the Member States being
weighted as provided for in Article 148 (2) of the Treaty. The chairman
shall not vote.
3. (a) Where the measures envisaged are in accordance with the
opinion of the Committee, the Commission shall adopt them.
(b) Where the measures envisaged are not in accordance with the
opinion of the Committee, or if no opinion is delivered, the
Commission shall, without delay, submit to the Council aproposal on the measures to be taken.
The Council shall act by a qualified majority.
(c) If, within three months of the proposal being submitted to it, the
Council has not acted, the proposed measures shall be adoptedby the Commission.
Article 144
The reference made in the following Regulations to the Committee
provided for in Article 7 of Regulation (EEC) No 1798/75 shall be
replaced by a reference to the Committee provided for in Article 141of this Regulation:
(a) Article 15 of Regulation (EEC) No 754/76;
(b) Article 25 of Council Regulation (EEC) No 1430/79 of 2 July 1979
on the repayment or remission of import or export duties(
1);
(c) Article 10 of Council Regulation (EEC) No 1697/79 of 24 July
1979 on the post-clearance recovery of import duties or export
duties which have not been required of the person liable for
payment on goods entered for a customs procedure involving theobligation to pay suchduties(
2).1983R0918 — EN — 01.01.1992 — 006.001 — 37
(1) OJ No L 175, 12. 7. 1979, p. 1.
(2) OJ No L 197, 3. 8. 1979, p. 1.
▼B
Article 145
This Regulation shall enter into force on the third day following its
publication in the Official Journal of the European Communities .
It shall apply from 1 July 1984.
This Regulation shall be binding in its entirety and directly applicable
in all Member States.1983R0918 — EN — 01.01.1992 — 006.001 — 38
▼M2
ANNEX I
A.Books,publicationsanddocuments
CN code Description
3705 Photographic plates and film, exposed and developed, other than cinemato-
graphfilm:
ex 37052000 - Microfilms of books, children's picture books and drawing or painting
books, school exercise books (workbooks), crossword-puzzle books, newspa-
pers and periodicals, printed documents or reports of a non-commercial
character, and of loose illustrations, printed pages and reproduction proofs
for the production of books
ex 37051000
ex 37059010
ex 37059090- Reproduction films for the production of books
49030000 Children's picture, drawing or colouring books
4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall
maps, topographical plans and globes, printed:
- Other:
ex 49059900 - - Other:
- Maps, charts and diagrams of interest in scientific fields such as geology,
zoology, botany, mineralogy, palaeontology, archaeology, ethnology,
meteorology, climatology and geophysics
ex 49060000 Architectural, industrial or engineering plans and designs and reproductions
thereof
4911 Other printed matter, including pictures and photographs:491110 - Trade advertising material, commercial catalogues and the like:
ex 49111090 - - Other:
- Catalogues of books and publications, being books and publications
offered for sale by publishers or booksellers established outside the terri-
tory of the European Communities
- Catalogues of films, recording or other visual and auditory materials of
an educational, scientific or cultural character
- Posters for the promotion of tourism and tourist publications, brochures,
guidebooks, timetables, pamphlets and like publications, whether or not
illustrated, including those published by private concerns, designed to
encourage the public to travel outside the territory of the European
Communities, including microcopies of sucharticles
- Bibliographical information material for distribution free of charge (
1)
- Other:
491199 - - Other:
ex 49119990 - - - Other:
- Loose illustrations, printed pages and reproduction proofs to be used
for the production of books, including microcopies of such articles (1)
- Microcopies of books, children's picture books and drawing or painting
books, school exercise books (workbooks), crossword puzzle books,
newspapers and periodicals and of documents or reports of a non-
commercial character (1)
- Publications designed to encourage the public to study outside the terri-
tory of the European Communities, including microcopies of such
publications (1)
- Meteorological and geophysical diagrams
902300 Instruments, apparatus and models, designed for demonstrational purposes (for
example, in education or exhibitions), unsuitable for other uses:
ex 90230090 - Other:
- Maps and charts in relief of interest in scientific fields such as geology,
zoology, botany, mineralogy, paleontology, archaeology, ethnology,
meteorology, climatology and geophysics1983R0918 — EN — 01.01.1992 — 006.001 — 39
▼M2
(1) The exemption shall not, however, apply to articles in which the advertising covers more than 25 % of the
surface. In the case of publications and posters for the promotion of tourism, this percentage applies only to
private commercial publicity.
B.Visualandauditorymaterialsofaneducational,scientific orculturalcharacter
The articles listed in Annex II (A) produced by the United Nations or any of its specialized agencies.1983R0918 — EN — 01.01.1992 — 006.001 — 40
▼M2
ANNEX II
A.Visualandauditorymaterials ofaneducational,scientific orculturalcharacter
CN code DescriptionBeneficiary estab-
lishment or
organizations
370400 Photographic plates, film, paper, paperboard and textiles,
exposed but not developed:/C148/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C149/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C150All organiza-
tions
(including
broadcasting
and television
organizations),
institutions or
associations
approved by
the competent
authorities of
the Member
States for the
purpose of
duty-free
admission of
these goodsex 37040010 - Plates and film:
- Cinematographfilm, 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
3706 Cinematograph film, exposed and developed, whether or
not incorporating sound track or consisting only of sound
track:
370610 - Of a widthof 35 mm or more:
- - Other:
ex 37061099 - - - Other positives:
- Newsreels (withor with out sound track) depicting
events of current news value at the time of impor-
tation, and imported up to a limit of two copies of
eachsubject for copying purposes
- Archival film material (with or without sound
track) intended for use in connection withnewsreel
films
- Recreational films particularly suited for children
and young people
- Other films of educational, scientific or cultural
character
370690 - Other:
- - Other:- - - Other positives:
ex 37069051
ex 37069091
ex 37069099- Newsreels (withor with out sound track) depicting
events of current news value at the time of impor-
tation, and imported up to a limit of two copies of
eachsubject for copying purposes
- Archival film material (with or without sound
track) intended for use in connection withnewsreel
films
- Recreational films particularly suited for children
and young people
- Other films of educational, scientific or cultural
character
4911 Other printed matter, including printed pictures and photo-
graphs:
- Other:
491199 - - Other:
ex 49119990 - - - Other:
- Microcards or other information storage media
required in computerized information and docu-
mentation services of an educational, scientific or
cultural character
- Wall charts designed solely for demonstration and
education1983R0918 — EN — 01.01.1992 — 006.001 — 41
▼M2
CN code DescriptionBeneficiary estab-
lishment or
organizations
ex 8524 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:/C148/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C149/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C150All organiza-
tions
(including
broadcasting
and television
organizations),
institutions or
associations
approved by
the competent
authorities of
the Member
States for the
purpose of
duty-free
admission of
these goods- Of an educational, scientific or cultural character
ex 902300 Instruments, apparatus and models, designed for demon-
strational 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
- Mock-ups or visualizations of abstract concepts suchas
molecular structures or mathematical formulae
Various Holograms for laser projection
Multi-media kitsMaterials for programmed instructions, including mate-
rials in kit form withth e corresponding printed materials
B.Collector's piecesandworksofartofaneducational,scientific orculturalcharacter
CN code DescriptionBeneficiary establishment
or organizations
Various Collectors' pieces and works of art, not intended
for saleGalleries, museums
and other institutions
approved by the
competent authorities
of the Member States
for the purpose of
duty-free admission
of these goods1983R0918 — EN — 01.01.1992 — 006.001 — 42
▼M2
ANNEX III
CN code Description
4911 Other printed matter, including printed pictures and photographs:
491110 - Trade advertising material, commercial catalogues and the like:
ex 49111090 - - Other:
- In relief for the blind and partially sighted
491191 - Other:
- - Pictures, prints and photographs:
- - - Other:
ex 49119191 - - - -Pictures and designs:
- In relief for the blind and partially sighted
ex 49119199 - - - -Photographs:
- In relief for the blind and partially sighted
491199 - - Other:
ex 49119990 - - - Other:
- In relief for the blind and partially sighted1983R0918 — EN — 01.01.1992 — 006.001 — 43
▼M2
ANNEX IV
CN code Description
4802 Uncoated paper and paperboard, of a kind used for writing, printing or other
graph ic purposes, and punchcard-stock and punchtape paper, in rolls or
sheets, other than paper of heading No 4801 or 4803; hand-made paper and
paperboard:
- Other paper and paperboard, not containing fibres obtained by mechanical
process or of which not more than 10 % by weight of the total fibre content
consists of suchfibres:
ex 48025200 - - Weighing 40 g/m2or more but not more than 150 g/m2
- Braille paper
480253 - - Weighing more than 150 g/m2:
ex 48025390 - - - Other:
- Braille paper
480260 - Other paper and paperboard of which more than 10 % by weight of the total
fibre content consists of fibres obtained by a mechanical process:
ex 48026090 - - - Other:
- Braille paper
4805 Other uncoated paper and paperboard, in rolls or sheets:480560 - Other paper and paperboard, weighing 150 g/m
2or less:
ex 48056090 - Other:
- Braille paper
480570 - Other paper and paperboard, weighing more than 150 g/m2but less than
225 g/m2:
ex 48057090 - - Other:
- Braille paper
480580 - Other paper and paperboard, weighing 225 g/m2or more:
ex 48058090 - - Other:
- Braille paper
4823 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut
to size or shape; other articles of paper pulp, paper, paperboard, cellulose
wadding or webs of cellulose fibres:
- Other paper and paperboard, of a kind used for writing, printing or other
graphic purposes:
482359 - - Other:
ex 48235990 - - Other:
- Braille paper
ex 66020000 Walking-sticks, seat-sticks, whips, riding-crops and the like:
- White canes for the blind and partially sighted
ex 8469 Typewriters and word-processing machines:
- Adapted for use by the blind and partially sighted
ex 8471 Automatic data-processing machines and units thereof; magnetic or optical
readers, machines for transcribing data onto data media in coded form and
machines for processing such data, not elsewhere specified or included:
- Equipment for the mechnaical production of braille and recorded material
for the blind
ex 8519 Turntables (record-decks), record-players, cassete-players and other sound
reproducing apparatus, not incorporating a sound recording device:
- Record-players and cassette players specialy designed or adapted for the
blind and partially sighted
ex 8524 Records, tapes and other recorded media for sound or other similarly recorded
phenomena, including matrices and masters for the production of records, but
excluding products of Chapter 37:
- Talking books
- Magnetic tapes and cassettes for the production of Braille and talking books1983R0918 — EN — 01.01.1992 — 006.001 — 44
▼M2
CN code Description
9013 Liquid crystal devices not constituting articles provided for more specifically
in other headings; lasers, other than laser diodes; other optical appliances and
instruments, not specified or included elsewhere in this chapter:
ex 90138000 - Other devices, appliances and instruments:
- Television enlargers for the blind and partially sighted
9021 Orthopaedic appliances, including crutches, surgical belts and trusses; splints
and other fracture appliances; artificial parts of the body; hearing aids and
other appliances which are worn or carried, or implanted in the body, to
compensate for a defect or disability:
902190 - Other:
ex 90219090 - - Other:
- Electronic orientator and obstacle detector appliances for the blind and
partially sighted
- Television enlargers for the blind and partially sighted
- Electronic reading machines for the blind and partially sighted
902300 Instruments, apparatus and models, designed for demonstrational purposes (for
example, in education or exhibitions), unsuitable for other uses:
ex 90230090 - Other:
- Teaching aids and apparatus specifically designed for the use of the blind
and partially sighted
ex 9102 Wrist-watches, pocket-watches and other watches, including stop-watches,
other than those of heading No 9101:
- Braille watches with cases other than of precious metals
9504 Articles for funfair, table or parlour games, including pintables, billiards,
special tables for casino games and automatic bowling alley equipment:
950490 - Other:
ex 95049090 - - Other:
- Tables games and accessories specially adapted for the use of the blind
and partially sighted
Various All other articles specially designed for the education, scientific or cultural
advancement of the blind and partially sighted1983R0918 — EN — 01.01.1992 — 006.001 — 45