1983R0918 — EN — 01.07.1986 — 002.001 — 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
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 Articles28, 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 Tariffdutiesare applicable to all goodsimported into the Community;whereas the same is true in the case of agricultural levies and all otherimport chargeslaid 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 importdutiesto which they would normally be liable;
Whereas such relief arrangements may also be the result of multilateral
international conventionsto which all or s ome 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 with therequirementsof the Cus tomsUnion, to eliminate differencesin 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;
Whereascertain reliefscurrently applied in the Member Statess tem
from specific conventions concluded with third 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;
Whereasthe 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;
Whereasthe Council hasalready adopted a number of Regulations
concerning reliefs from customs duties and it appears desirable, with aview to establishing a single comprehensive Community system ofreliefs, to incorporate the provisions of these individual Regulations inthisRegulation and to repeal, formally, the earlier Acts ;
Whereas, in the interests of legal clarity, the provisions of Community
Actscontaining certain relief meas uresnot affected by thisRegulationshould be listed;1983R0918 — EN — 01.07.1986 — 002.001 — 2
(1) OJ No C 4, 7. 1. 1980, p. 59.
(2) OJ No C 72, 24. 3. 1980, p. 20.
▼B
WhereasthisRegulation doesnot preclude the application by Member
States of import or export prohibitions or restrictions which are justi-fied on groundsof public morality, public policy or public s ecurity,
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 therefore
be set up to replace the Committee on Duty-Free Arrangements set up
by Council Regulation (EEC) No 1798/75 of 10 July 1975 on theimportation 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 grantedrespectively when goods are put into free circulation or are exported
from 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 underspecific 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,
— cyclesand motor cycles , private motor vehiclesand 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 alsoconstitute ‘personal property’. Personal property must not be suchasmight indicate, by itsnature or quantity, that it isbeing importedfor commercial reasons;
(d) ‘household effects’ means personal effects, household linen,
furnishings and equipment intended for the personal use of the
persons concerned or for meeting their household needs;
(e) ‘alcoholic products’ means products (beer, wine, aperitifs with a
wine or alcohol base, brandies, liqueurs or spirituous beverages,etc.) falling within heading Nos22.03 to 22.09 of the CommonCustoms Tariff.1983R0918 — EN — 01.07.1986 — 002.001 — 3
(1) OJ No L 184, 15. 7. 1975, p. 1.
▼B
3. Save as otherwise provided in this Regulation, the island of Heli-
goland shall be considered a third country for the purposes ofapplication of Chapter I.
CHAPTER I
RELIEFFROMIMPORTDUTY
TITLE I
PERSONAL PROPERTY BELONGING TO NATURAL PERSONS
TRANSFERRING THEIR NORMAL PLACE OF RESIDENCE FROM A
THIRDCOUNTRYTOTHECOMMUNITY
Article 2
Subject to Articles3 to 10, pers onal property imported by natural
persons transferring their normal place of residence from a thirdcountry to the customs territory of the Community shall be admittedfree 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, usedby the person concerned at his former normal place of residencefor a minimum of six months before the date on which he ceasesto have hisnormal place of res idence 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 Statesmay make relief conditional upon s uch
property having borne, either in the country of origin or in the countryof departure, the customs and/or fiscal charges to which it is normally
liable.
Article 4
Relief may be granted only to persons whose normal place of residence
has been outside the Community for a continuous period of at least 12
months.
However, the competent authoritiesmay grant exceptionsto the rule in
the first paragraph provided that the intention of the person concerned
was clearly to reside outside the Community for a continuous period ofat least 12 months.
Article 5
No relief shall be granted for:
(a) alcoholic products;
(b) tobacco or tobacco products;
(c) commercial meansof trans port;
(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 fromthe 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 precedingparagraph.1983R0918 — EN — 01.07.1986 — 002.001 — 4
▼B
Article 7
1. Until 12 monthshave elaps ed from the date on which itsentry for
free circulation wasaccepted, pers onal property which hasbeenadmitted duty-free may not be lent, given ass ecurity, 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 dutieson the property concerned, at the rateapplying on the date of such loan, giving as security, hiring out ortransfer, on the basis of the type of property and the customs value
ascertained or accepted on that date by the competent authorities.
Article 8
1. By way of derogation from the first paragraph of Article 6, relief
may be granted in respect of personal property entered for free circula-
tion before the person concerned establishes his normal place ofresidence in the customs territory of the Community, provided that heundertakes 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 the
competent authorities.
2. Where use is made of the provisions of paragraph 1, the period
laid down in Article 3 (a) shall be calculated from the date on whichthe personal property is brought into the customs territory of theCommunity.
Article 9
1. Where, owing to occupational commitments, the person
concerned leavesthe third country where he had hisnormal place ofresidence without simultaneously establishing his normal place of resi-dence in the customs territory of the Community, although having the
intention of ultimately doing so, the competent authorities may
authorize duty-free admission of the personal property which he 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 inArticles2 to 7, on the unders tanding that:
(a) the periodslaid down in Article 3 (a) and the firs t paragraph of
Article 6 shall be calculated from the date on which the personal
property isbrought into the cus tomsterritory 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 authoritiesin 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 authoritiesmay derogate from Articles3 (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 — 01.07.1986 — 002.001 — 5
▼B
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 hernormal 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 sent to a person fulfilling the condi-
tionslaid down in paragraph 1 by pers onshaving their normal place ofresidence in a third country, shall also be admitted free of importduties. 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 continuousperiod of at leas t 12
months. However, derogations from this rule may be grantedprovided 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 monthsbefore 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 monthsafter the date of the wedding.
2. The goodsreferred to in Article 11 may be releas ed for free
circulation in several separate consignments within the period referred
to in paragraph 1 above.
Article 15
1. Until 12 monthshave elaps ed from the date on which their entry
for free circulation wasaccepted, goodswhich have been admittedduty-free under Article 11 may not be lent, given ass ecurity, hiredout 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 dutieson the goodsconcerned, 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 — 01.07.1986 — 002.001 — 6
▼B
TITLE III
PERSONALPROPERTYACQUIREDBYINHERITANCE
Article 16
1. Subject to Articles17 to 19, pers onal 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 meansof trans port;
(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-
tiesappropriate to normal family requirements .
Article 18
1. Relief shall be granted only for personal property entered for free
circulation not later than two yearsfrom the date on which the pers onconcerned becomesentitled to the property (final s ettlement of theinheritance).
However, thisperiod may be extended by the competent authoritieson
special grounds.
2. The personal property may be imported in several separate
consignments within the period referred to in paragraph 1.
Article 19
Articles16 to 18 s hall 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 — 01.07.1986 — 002.001 — 7
▼B
(b) are appropriate both by nature and by quantity to the normal
furnishings of the said secondary residence.
Article 22
Relief shall be granted only to persons who:
(a) have had their normal place of residence outside the 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 familiesare abs ent.
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 pursuant
to Article 24.
Article 24
1. Hire or transfer of the secondary residence to a third person
before the expiry of a period of two yearsfrom the date of acceptance
of the entry for free circulation of the household effects shall entailpayment of the relevant import dutieson them, at the rate applying onthe 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 furnish a new secondary residence, provided thatthe 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 entail
payment of the relevant duties under the same conditions as those
referred to in the first subparagraph of paragraph 1.
Thisperiod may be extended up to 10 yearsfor valuable hous ehold
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 or
students coming to stay in the customs territory of the Community for
the 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 offeredtherein;
(b) ‘outfit’ meansunderwear or hous ehold linen aswell asclothing,
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 — 01.07.1986 — 002.001 — 8
▼B
Article 26
Relief shall be granted at least once per school year.
TITLE VI
CONSIGNMENTSOFNEGLIGIBLEVALUE
Article 27
Subject to Article 28, any consignment dispatched to its consignee by
letter or parcel post containing goods of a total value not exceeding10 ECU shall be admitted free of import duties.
Article 28
The relief shall not apply to the following:
(a) alcoholic products;
(b) perfumesand toilet waters ;
(c) tobacco or tobacco products.
TITLE VII
SMALLCONSIGNMENTSOFANON-COMMERCIALNATURE
Article 29
1. Subject to Articles 30 and 31, goods in small consignments of a
non-commercial nature sent from a third country by a private person to
another private person living in the customs territory of the Community
shall be admitted free of import duties.
The relief provided for under thisparagraph s hall not apply to goodsin
small consignments of a non-commercial nature sent from the island of
Heligoland.
2. For the purposes of paragraph 1, ‘small consignment of a non-
commercial nature’ meanscons ignmentsof goodswhich:
— are of an occasional nature,
— contain goods exclusively for the personal use of the consignee or
hisfamily which do not by their nature or quantity reflect any
commercial intent,
— consist of goods the total value of which, including that of the
productsreferred to in Article 30, doesnot exceed►
M145 ECU ◄,
— are sent to the consignee by the consigner free of payment of any
kind.
Article 30
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)tobaccoproducts:
— 50 cigarettes, or
— 25 cigarillos(cigarsof a maximum weight of 3 gramseach), or
— 10 cigars, or
— 50 gramsof s moking tobacco;
(b)alcoholsandalcoholicbeverages:
— distilled beverages and spirits of an alcoholic strength by
volume exceeding 22 % vol; non-denatured ethyl alcohol of
80 % vol and over: one litre. Member Statesmay require this
quantity to be contained in a single bottle,
or
— distilled beverages and spirits, and aperitifs with a wine or alco-
holic base, tafia, saké or similar beverages, of an alcoholic1983R0918 — EN — 01.07.1986 — 002.001 — 9
▼M1
▼M1
strength by volume not exceeding 22 % vol; sparkling wines,
liqueur wines: one litre,
or
— still wines: two litres;
(c)perfumes: 50 grams, or
toilet waters: 0,25 litre.
Article 31
Goods listed in Article 30 which are contained in a small consignment
of a non-commercial nature in amountsexceeding thos e laid down inthat Article shall be entirely excluded from duty-free admission.
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
with regard to industrial and commercial policy, and subject to Articles
33 to 37, the capital goodsand other equipment belonging to undertak-ingswhich definitively ceas e their activity in a third country and moveto the customs territory of the Community in order to carry on a similaractivity 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 new
activity being set up.
Article 35
No relief shall be granted for:
(a) means of transport which are not of the nature of instruments of
production or of the service industry;
(b) supplies of all kinds intended for human consumption or for animal
feed;
(c) fuel and stocks of raw materials or finished or semi-finished
products;
(d) livestock in the possession of dealers.1983R0918 — EN — 01.07.1986 — 002.001 — 10
▼B
▼B
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 monthsfrom the date when the undertaking ceas ed itsactivitiesin the third country of departure.
Article 37
1. Until 12 monthshave elaps ed from the date on which their entry
for free circulation wasaccepted, capital goodsand other equipmentwhich have been admitted duty-free may not be lent, given ass ecurity,
hired out or transferred, whether for a consideration or free of charge,
without prior notification to the competent authorities.
Thisperiod may be extended to up to 36 monthsasconcernshiring 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 dutieson the goodsconcerned, at the rate applying
on the date of such loan, giving as security, hiring out or transfer, on
the basis of the type of goods and the customs value ascertained oraccepted on that date by the competent authorities.
Article 38
Articles32 to 37 s hall apply mutatis mutandis to capital goodsand
other equipment belonging to persons engaged in a liberal professionand to legal persons engaged in a non-profitmaking activity whotransfer this activity from a third country into the customs territory ofthe Community.
TITLE IX
PRODUCTS OBTAINED BY COMMUNITY FARMERS ON PROPER-
TIESLOCATEDINATHIRDCOUNTRY
Article 39
1. Subject to Articles40 and 41, agricultural, s tock-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 producershaving 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
productsmus t be derived from animalswhich 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 followstheir harves t orproduction.
Article 41
Relief shall be granted only for products brought into the customs terri-
tory of the Community by the agricultural producer or on hisbehalf.
Article 42
Articles39 to 41 s hall apply mutatis mutandis to the productsof
fishing or fish-farming activities carried out in the lakes or waterwaysbordering a Member State and a third country by Community fish-ermen and to the productsof hunting activitiescarried out on s uchlakes or waterways by Community sportsmen.1983R0918 — EN — 01.07.1986 — 002.001 — 11
▼B
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 customs
territory of the Community adjoining a third country and operated by
agricultural producershaving 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 productsrequired for the purpos e 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 hisbehalf.
3. Member Statesmay make relief conditional upon the granting of
reciprocal treatment.
TITLE XI
GOODSCONTAINEDINTRAVELLERS'PERSONALLUGGAGE
Article 45
1. Subject to Articles46 to 49, goodscontained in the pers onal
luggage of travellerscoming from a third country s hall be admitted
free of import duties, provided such imports are of a non-commercialnature.
2. For the purposes of paragraph 1:
(a) ‘personal luggage’ means the whole of the luggage which a
traveller is in a position to submit to the customs authorities on
hisarrival in the Community, aswell asany luggage s ubmitted to
thiss ame authority at a later date, provided that evidence can beproduced to prove that it wasregis tered, at the time of the travel-ler'sdeparture, asaccompanied luggage with the company whichtransported it into the Community from the third country of depar-ture.
Without prejudice to Article 112 (1) (b), portable containers
holding fuel shall not constitute personal luggage;
(b) ‘importsof a non-commercial nature’ meansimportswhich:
— 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; the
nature and quantity of such goods should not be such as might
indicate that they are being imported for commercial reasons.
Article 46
1. The relief referred to in Article 45 (1) shall, in respect of the
goods listed below, apply subject to the following quantitative limitsper traveller:
(a)tobaccoproducts:
200 cigarettes, or
100 cigarillos(cigarsof a maximum weight of three gramseach),
or
50 cigars, or
250 gramsof s moking tobacco.1983R0918 — EN — 01.07.1986 — 002.001 — 12
▼B
However, for travellers residing outside Europe, these quantities are
raised to:
400 cigarettes, or
200 cigarillos(cigarsof a maximum weight of three gramseach),
or
100 cigars, or
500 gramsof s moking tobacco;
(b)alcoholsandalcoholicbeverages:
— distilled beverages and spirits of an alcoholic strength by
volume exceeding 22 % vol; non-denatured ethyl alcohol of80 % vol and over: one litre. Member Statesmay require thisquantity to be contained in a single bottle,
or
— distilled beverages and spirits, and aperitifs with a wine or alco-
holic base, tafia, saké or similar beverages, of an alcoholicstrength by volume not exceeding 22 % vol; sparkling wines,
liqueur wines: two litres,
and
— still wines: two litres;
(c)perfumes: 50 grams
and
toilet waters: 0,25 litre.
2. No relief for the goodsreferred to in paragraph 1 (a) and (b) s hall
be granted to travellersunder 17 yearsold.
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 Statesmay reduce thisamount to 23 ECU for
travellersunder 15 yearsold.
Article 48
Where the total value per traveller of two or more itemsexceedsthe
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 Statesmay reduce the value and/or the quantitiesof
goodsallowed to enter duty-free if they are imported by:
— persons residing in the frontier zone,
— frontier workers,— the crews of means of transport used between third countries and
the Community.
These restrictions shall not apply where persons having their residence
in the frontier zone prove that they are not returning from the frontier
zone of the adjacent third country. They shall, however, still apply tofrontier workers and to the crew of means of transport used betweenthird countriesand the Community where they import goodswhentravelling 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 kilometresfrom the frontier. The local adminis trative1983R0918 — EN — 01.07.1986 — 002.001 — 13
▼M1
▼B
▼B
districts, part of whose territory lies within the zone, shall also be
considered to be part of this frontier zone,
— ‘frontier worker’ means any person whose normal activities require
that he should go to the other side of the frontier on his work days.
TITLE XII
EDUCATIONAL, SCIENTIFIC AND CULTURAL MATERIALS; SCIEN-
TIFICINSTRUMENTSANDAPPARATUS
Article 50
The educational, scientific and cultural materials listed in Annex I shall
be admitted free of import dutieswhoever the cons ignee and whateverthe intended use of such materials may be.
Article 51
The educational, scientific and cultural materials listed in Annex II
shall be admitted free of import duties provided they are intended:
— either for public educational, scientific or cultural establishments or
organizations,
— or for the establishments or organizations in the categories specified
opposite each article in column 3 of the said Annex, on condition
that they have been approved by the competent authoritiesof theMember Statesto receive s uch articlesduty-free.
Article 52
1. Subject to Articles 53 to 58, scientific instruments and apparatus
which are not included in Article 51 shall be admitted free of importdutieswhen they are imported exclus ively for non-commercialpurposes.
2. The relief referred to in paragraph 1 shall be limited to scientific
instruments and apparatus:
(a) which are intended for:
— either public establishments principally engaged in education or
scientific research and those departments of public establish-mentswhich are principally engaged in education or s cientificresearch,
— or private establishments principally engaged in education or
scientific research and approved by the competent authoritiesof the Member Statesto receive s uch articlesduty-free; and
(b) to the extent that instruments or apparatus of equivalent scientific
value are not being manufactured in the Community.
Article 53
The relief shall also apply to:
(a) spare parts, components or accessories specifically suitable for
scientific instruments or apparatus, provided that these spare parts,components or accessories are imported at the same time as suchinstruments and apparatus or, if imported subsequently, that they
can be identified as being intended for instruments or apparatus:
— which have previously been admitted duty-free, provided that
such instruments or apparatus are still of a scientific nature at
the time when relief is requested for the specific spare parts,components or accessories, or
— which would be entitled to relief at the time when such relief is
requested for the specific spare parts, components or acces-
sories;
(b) toolsto be us ed for the maintenance, checking, calibration or repair
of scientific instruments or apparatus, provided that:
— these tools are imported at the same time as such instruments
and apparatus or, if imported subsequently, that they can be1983R0918 — EN — 01.07.1986 — 002.001 — 14
▼B
identified as being intended for the specific instruments or
apparatus:
— which have previously been admitted duty-free, provided
that such instruments or apparatus are still of a scientificnature at the time when relief is requested for the tools, or
— which would be entitled to relief at the time when such
relief is requested for the tools,
and that
— equivalent toolsare not being manufactured in the Community.
Article 54
For the purposes of applying Articles 52 and 53:
— ‘a scientific instrument or apparatus’ means any instrument or appa-
ratus which, by reason of its objective technical characteristics andthe results which it makes it 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 for
non-profitmaking scientific research or educational purposes,
— ‘equivalent scientific value’ shall be assessed by comparing the
essential technical characteristics of the instrument or apparatus forwhich relief is requested with those of the corresponding instrumentor apparatusmanufactured in the Community in order to determinewhether the latter could be used for the same scientific purposes asthose for which the instrument or apparatus for which relief is
requested is intended and whether its performance would be
comparable,
— a scientific instrument or apparatus — or one of the tools referred
to in Article 53 (b) — shall be regarded as being manufactured inthe Community where itsdelivery period from the time of the orderisnot, taking account of commercial practicesin the manufacturing
sector under consideration, appreciably longer than the delivery
period for the instrument, apparatus, or tool for which relief isapplied or where thisperiod doesnot exceed the latter to s uch anextent that the purpose or use for which the instrument, apparatusor tool wasinitially intended would be appreciably affected thereby.
Article 55
The granting of relief shall be conditional on it being established, under
the conditionslaid down by implementing provis ionsadopted in accor-dance with the procedure referred to in Article 143 (2) and (3), thatinstruments or apparatus of equivalent scientific value to those instru-ments or apparatus for which duty-free admission is requested — or, in
the case of tools, that tools equivalent to those for which duty-free
admission is requested — are not being manufactured in the Commu-nity.
Article 56
The granting of relief for scientific instruments or apparatus and tools
sent by a person established outside the Community as gifts to the
establishments referred to in Article 52 (2) (a) shall not be subject to
the conditionslaid down in Articles52 (2) (b), 53 (b) and 55.
However, it must be established, under the conditions laid down by
implementing provisions adopted in accordance with the procedurereferred to in Article 143 (2) and (3), that the gift of the scientific
instruments or apparatus in question has not been prompted by any
commercial considerations on the part of the donor.
Article 57
1. The articles referred to in Article 51 and the scientific instruments
or apparatuswhich have been admitted duty-free in accordance withthe conditionslaid down in Articles52 to 56 may not be lent, hired1983R0918 — EN — 01.07.1986 — 002.001 — 15
▼B
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) (a), the relief shall continue to be granted provided theestablishment or organization uses the article, instrument or apparatusfor 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, or
which are proposing to use articles admitted duty-free for purposes
other than those provided for by those Articles shall so inform thecompetent authorities.
2. Articles remaining in the possession of establishments or organi-
zationswhich ceas e to fulfil the conditionsgiving 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 article and the customs value ascertained or accepted on thatdate 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 onthe date on which they are put to another use, on the basis of the typeof articles and the customs value ascertained or accepted on that date
by the competent authorities.
Article 59
Articles56, 57 and 58 s hall apply mutatis mutandis to the products
referred to in Article 53.
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 for which there is no equivalent
production in the customs territory of the Community and which
are imported exclusively for non-commercial purposes, provided
they are included in a list drawn up in accordance with the proce-dure laid down in Article 143 (2) and (3).
2. The relief referred to in paragraph 1 shall be limited to animals
and biological or chemical substances which are intended for:
— either public establishments principally engaged in education or
scientific research and those departments of public establishments
which are principally engaged in education or scientific research,
— or private establishments principally engaged in education or scien-
tific research and authorized by the competent authorities of theMember Statesto receive s uch articlesduty-free.1983R0918 — EN — 01.07.1986 — 002.001 — 16
▼B
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
itsderivatives(whole human blood, dried human plas ma, 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 forthe 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 orscientific purposes;
(b) are accompanied by a certificate of conformity issued by a duly
authorized body in the third country of departure;
(c) are in containersbearing a s pecial label identifying them.
Article 63
Relief shall include the special packaging essential for the transport of
therapeutic substances of human origin or blood-grouping or tissue-typing reagents and also any solvents and accessories needed for theiruse which may be included in the consignments.
TITLE XV
PHARMACEUTIC PRODUCTS USED AT INTERNATIONAL SPORTS
EVENTS
Article 64
Pharmaceutical productsfor human or veterinary medical us e by
persons or animals coming from third countries to participate in inter-national sports events organized in the customs territory of theCommunity, shall, within the limits necessary to meet their require-mentsthroughout their s tay in that territory, be admitted free ofimport duties.1983R0918 — EN — 01.07.1986 — 002.001 — 17
▼B
TITLE XVI
GOODSFORCHARITABLEORPHILANTHROPICORGANIZATIONS:
ARTICLESINTENDEDFORTHEBLINDANDOTHERHANDICAPPED
PERSONS
A.Forgeneral purposes
Article 65
1. Subject to Articles67 and 68, the following s hall be admitted free
of import duties, in so far as this does not give rise to abuses or majordistortions of competition:
(a) basic necessities imported by State organizations or other charitable
or philanthropic organizationsapproved 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 anycommercial intent on the part of the sender, to State organizationsor other charitable or philanthropic organizationsapproved 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 Community, and withoutany commercial intent on the part of the sender, to charitable orphilanthropic organizationsapproved by the competent authorities ,to be used solely for the purpose of meeting their operating needsor carrying out their charitable or philanthropic aims.
2. For the purposes of paragraph 1 (a), ‘basic necessities’ means
those goods required to meet the immediate needs of human beings,
e.g. food, medicine, clothing and bed-clothes.
Article 66
No relief shall be granted for:
(a) alcoholic products;
(b) tobacco or tobacco products;
(c) coffee and tea;
(d) motor vehiclesother than ambulances .
Article 67
Relief shall be granted only to organizations the accounting procedures
of which enable the competent authorities to supervise their operations
and which offer all the guarantees considered necessary.
Article 68
1. The organization benefiting from the relief may not lend, hire out
or transfer, whether for a consideration or free of charge, the goods andequipment referred to in Article 65 for purposes other than those laiddown in paragraph 1 (a) and (b) of that Article without prior notifica-
tion to the competent authorities.
2. Should goodsand equipment be lent, hired out or trans ferred to
an organization entitled to benefit from relief pursuant to Articles 65
and 67, the relief shall continue to be granted provided the latter uses
the goods and equipment for purposes which confer the right to 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 or equipmentand the customs value ascertained or accepted on that date by thecompetent authorities.1983R0918 — EN — 01.07.1986 — 002.001 — 18
▼B
Article 69
1. Organizationsreferred to in Article 65 which ceas e 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-
tionswhich ceas e to fulfil the conditionsgiving 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 equipment and the customs value as ascertained oraccepted on that date by the competent authorities.
3. Goodsand equipment us ed by the organization benefiting from
the relief for purposes other than those provided for in Article 65 shallbe liable to the relevant import dutiesat the rate applying on the dateon which they are put to another use, on the basis of the type of goods
and equipment and the customs value as ascertained or accepted on
that date by the competent authorities.
B.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 beadmitted free of import dutiesprovided that they are imported by:
— either blind persons themselves for their own use,
— or institutions or organizations concerned with the education of or
the provision of assistance to the blind, approved by the competent
authoritiesof the Member Statesfor the purpos e of duty-free entry
of these articles.
The relief referred to in the first paragraph shall apply to spare parts,
components or accessories specifically for the articles in question, and
to the toolsto be us ed 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 articlesprevious ly admitted duty-free, or which would beentitled to relief at the time when such relief is requested for the
specific spare parts, components or accessories and tools in question.
2.Articles for the use of other handicapped persons
Article 72
1. Articles specially designed for the education, employment or
social advancement of physically or mentally handicapped personsother than blind persons shall be admitted free of import duties where:
(a) they are imported:
— either by handicapped persons themselves for their own use,
— or by institutions or organizations that are principally engaged
in the education of or the provision of assistance to handi-
capped persons and are authorized by the competent authorities
of the Member Statesto receive s uch articlesduty-free;
and
(b) equivalent articlesare not being manufactured in the Community.1983R0918 — EN — 01.07.1986 — 002.001 — 19
▼B
However, under the conditionslaid down by implementing provis ions
adopted in accordance with the procedure referred to in Article 143(2) and (3), a derogation may be made from condition (b), provided
the granting or relief isnot liable to prejudice the production of equiva-
lent articleswithin the Community.
2. The relief referred to in paragraph 1 shall apply to spare parts,
components or accessories specifically for the articles in question, and
to the toolsto be us ed for the maintenance, checking, calibration orrepair of the said articles provided that such spare parts, components,accessories or tools are imported at the same time as the said articles,or, if imported subsequently, that they can be identified as beingintended for articlesprevious ly admitted duty-free, or which would be
entitled to relief at the time when such relief is requested for the
specific spare parts, components or accessories and tools in question.
3. For the purposes of this Article:
— equivalence shall be assessed by comparing the essential technical
characteristics of the articles for which duty-free admission is
requested with those of the corresponding article manufactured in
the Community to determine whether the latter could be used forthe same purposes as those for which the article in respect of whichrelief isreques ted isintended and whether itsperformance wouldbe comparable,
— an article shall be regarded as being manufactured in the Commu-
nity where itsdelivery period from the time of the order isnot,account being taken of commercial practicesin the manufacturingsector under consideration, appreciably longer than the deliveryperiod of the article for which relief isreques ted, or where this
period does not exceed the latter to such an extent that the purpose
or use for which the article was initially intended would be appre-ciably affected thereby.
Article 73
Without prejudice to the last sentence of Article 72 (1), the granting of
duty-free admission shall be conditional on its being established, underthe conditionslaid down by implementing provis ionsadopted in accor-dance with the procedure referred to in Article 143 (2) and (3), thatarticles equivalent to those for which duty-free admission is requested
are not being manufactured in the Community.
Article 74
The granting of duty-free admission in respect of articles sent as gifts
to handicapped persons themselves and for their own use or to the
institutions or organizations referred to in Article 72 (1) (a) shall notbe subject to the conditions laid down in Articles 72 (1) (b) or 73.
However, it must be established, under the conditions laid down by
implementing provisions adopted in accordance with the procedurereferred to in Article 143 (2) and (3), that the gift of the articlesinquestion has not been prompted by any commercial consideration onthe part of the donor.
3.Common provisions
Article 75
The direct grant of relief, for their own use, to blind persons or to other
handicapped persons, as provided for in the first indent of Article 71,
the first indent of Article 72 (1) (a) and Article 74, shall be subject tothe condition that the provisions in force in the Member States enablethe persons concerned to establish their status as blind or handicappedpersons entitled to such relief.
Article 76
1. Articlesimported duty-free by the pers onsreferred to in Articles
71, 72 and 74 may not be lent, hired out or transferred, whether for a1983R0918 — EN — 01.07.1986 — 002.001 — 20
▼B
consideration or free of charge, without prior notification thereof to the
competent authorities.
2. Should an article be lent, hired out or transferred to a person,
institution or organization entitled to benefit from relief pursuant toArticles71 to 74, the relief s hall continue to be granted provided theinstitution or organization uses the article for purposes which conferthe 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 the
competent authorities.
Article 77
1. Articlesimported by ins titutionsor organizationseligible for
relief in accordance with the conditionslaid down in Articles71 to 74
may be lent, hired out or transferred, whether for a consideration or
free of charge, by these institutions or organizations on a non-profit-making basis to the blind and other handicapped persons with whomthey are concerned, without payment of the corresponding customsduties.
2. No loan, hiring out or transfer may be effected under conditions
other than those provided for in paragraph 1 unless the competentauthoritieshave firs t been informed.
Should an article be lent, hired out or transferred to an institution or
organization itself entitled to benefit from relief pursuant to the first
paragraph of Article 71 or Article 72 (1) (a), the relief shall continueto be granted provided the latter uses the article for purposes whichconfer the right to 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-free
for purposes other than those provided for by those Articles shall so
inform the competent authorities.
2. Articles remaining in the possession of institutions or organiza-
tionswhich ceas e to fulfil the conditionsgiving entitlement to reliefshall be liable to the relevant import duties at the rate applying on the
date on which those conditions cease to be fulfilled, on the basis of the
type of goods and the customs value ascertained or accepted on 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 Articles80 to 85, goodsimported by State organiza-
tionsor other charitable or philanthropic organizationsapproved by1983R0918 — EN — 01.07.1986 — 002.001 — 21
▼B
the competent authoritiess hall be admitted free of import dutieswhere
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 organizationsin ques tion.
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.
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 theother Member States. This decision shall, where necessary, lay down
the scope and the conditions of the relief.
Pending notification of the Commission's decision, Member States
affected by a disaster may authorize the suspension of any import
duties chargeable on goods imported for the purposes described in
Article 79, subject to an undertaking by the importing organization topay such duties if relief is not granted.
Article 82
Relief shall be granted only to organizations the accounting procedures
of which enable the competent authorities to supervise their operationsand which offer all the guarantees considered necessary.
Article 83
1. The organizationsbenefiting from the relief may not lend, hire
out or transfer, whether for consideration or free of charge, the goods
referred to in Article 79 (1) under conditionsother than thos e laiddown in that Article without prior notification thereof to the competentauthorities.
2. Should goodsbe lent, hired out or trans ferred 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 dutiesat 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 84
1. The goodsreferred to in Article 79 (1) (b), after they ceas e to be
used by disaster victims, may not be lent, hired out or transferred,whether for a consideration or free of charge, unless the competentauthoritiesare notified in advance.
2. Should goodsbe lent, hired out or trans ferred 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
such relief.
In other cases, loan, hiring out or transfer shall be subject to prior
payment of import dutiesat the rate applying on the date of the loan,1983R0918 — EN — 01.07.1986 — 002.001 — 22
▼B
hiring out or transfer, on the basis of the type of goods and the customs
value ascertained or accepted on that date by the competent authorities.
Article 85
1. Organizationsreferred to in Article 79 which ceas e 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, whenthese are transferred to an organization itself entitled to benefit fromrelief pursuant to Article 79 or, if appropriate, to an organizationentitled to benefit from relief pursuant to Article 65 (1) (a), relief shall
continue to be granted, provided the organization uses the goods in
question for purposes which confer the right to such relief. In othercases, the goods shall be liable to the relevant import duties at therate applying on the date on which those conditions cease to befulfilled, on the basis of the type of goods and the customs value ascer-tained or accepted on that date by the competent authorities.
3. Goodsus ed by the organization benefiting from the relief for
purposes other than those provided for in Article 79 shall be liable tothe relevant import dutiesat the rate applying on the date on whichthey are put to another use, on the basis of the type of goods and thecustoms value ascertained or accepted on that date by the competent
authorities.
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 admitted
free of import duties:
(a) decorationsconferred by governmentsof third countrieson pers ons
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 havingtheir normal place of residence in the customs territory of the
Community asa tribute to their activitiesin fieldss uch asthe
arts, the sciences, sport or the public service or as in recognitionfor merit at a particular event, are imported into the Communityby such persons 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).
TITLE XVIII
PRESENTS RECEIVED IN THE CONTEXT OF INTERNATIONAL
RELATIONS
Article 87
Without prejudice, where relevant, to Articles45 to 49, and s ubject 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 Community and who intendto offer them on that occasion as gifts to the host authorities;1983R0918 — EN — 01.07.1986 — 002.001 — 23
▼B
(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 official
body, public authority or group carrying on an activity in the public
interest which is located in the Community and approved by thecompetent authoritiesto receive s uch articlesfree 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 articlesintended asgiftsare offered on an occas ional
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 conditionslaid down by the competent authorities :
(a) giftsto reigning monarchsand headsof 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 thoseenjoyed by reigning monarchsor headsof 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 thecustoms territory of the Community shall be admitted free of importduties.
2. The competent authoritiesmay 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 anypurpose other than that of seeking orders.1983R0918 — EN — 01.07.1986 — 002.001 — 24
▼B
B.Printedmatterandadvertisingmaterial
Article 92
Subject to Article 93, printed advertising matter such as catalogues,
price lists, directions for use or brochures shall be admitted free ofimport duties, provided that they relate to:
(a) goodsfor s ale or hire, or
(b) transport, commercial insurance or banking services offered
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-
mentswhich 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 theservices to which it refers;
(b) each consignment must contain no more than one document or a
single copy of each document if it is made up of several docu-
ments. Consignments comprising several copies of the samedocument may nevertheless be granted relief, provided their totalgross 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 alsobe admitted free of import duties.
C.Productsusedorconsumedatatradefairorsimilar event
Article 95
1. Subject to Articles96 to 99, the following s hall 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 orsimilar event;
(b) goods imported solely in order to be demonstrated or in order to
demonstrate machines and apparatus, manufactured outside thecustoms territory of the Community and displayed at a trade fairor similar event;
(c) various materials of little value such as paints, varnishes, wall-
paper, etc., used in the building, fitting-out and decoration oftemporary stands occupied by representatives of third countries ata trade fair or similar event, which are destroyed by being used;
(d) printed matter, catalogues, prospectuses, price lists, advertising
posters, calendars, whether or not illustrated, unframed photographs
and other articles supplied free of charge in order to advertisegoods 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) exhibitionsand eventsheld mainly for s cientific, technical, handi-
craft, artistic, educational or cultural, or sporting reasons, for1983R0918 — EN — 01.07.1986 — 002.001 — 25
▼B
religious reasons or for reasons of worship, trade union activity or
tourism, or in order to promote international understanding;
(d) meetingsof repres entativesof international organizationsor collec-
tive bodies;
(e) official or commemorative ceremoniesand gatherings ;
but not exhibitions staged for private purposes in commercial stores or
premises to sell goods of third countries.
Article 96
The relief referred to in Article 95 (1) (a) shall be limited to samples
which:
(a) are imported free of charge ass uch from third countriesor are
obtained at the exhibition from goodsimported in bulk from thos ecountries;
(b) are exclusively distributed free of charge to the public at the exhi-
bition for use or consumption by the persons to whom they have
been offered;
(c) are identifiable as advertising samples of low unitary value;
(d) are not easily marketable and, where appropriate, are packaged in
such a way that the quantity of the item involved is lower 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'sparticipation.
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 isheld;
(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'sparticipation.
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.1983R0918 — EN — 01.07.1986 — 002.001 — 26
▼B
TITLE XXI
GOODS IMPORTED FOR EXAMINATION, ANALYSIS OR TEST
PURPOSES
Article 100
Subject to Articles101 to 106, goodswhich are to undergo examina-
tion, analysis or tests to determine their composition, quality or othertechnical characteristics for purposes of information or industrial orcommercial research shall be admitted free of import duties.
Article 101
Without prejudice to Article 104, the relief referred to in Article 100
shall be granted only on condition that the goods to be examined,
analyzed or tested are completely used up or destroyed in the course
of the examination, analysis or testing.
Article 102
Goods used in examination, analysis or tests which in themselves
constitute sales promotion operations shall not enjoy relief.
Article 103
Relief shall be granted only in respect of the quantities of goods which
are strictly necessary for the purpose for which they are imported.These quantities shall in each case be determined by the 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 or
testing, provided that the products remaining are, with the agreement
and under the supervision of the competent authorities:
— completely destroyed or rendered commercially valueless on
completion of examination, analysis or testing, or
— surrendered to the State without causing it any expense, where this
is possible under national law, or
— in duly justified circumstances, exported outside the customs 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 not
actually used.
Article 105
Save where Article 104 (1) isapplied, productsremaining 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 onthat date by the competent authorities.
However, the interested party may, with the agreement and under the
supervision of the competent authorities, convert products remaining
to waste or scrap. In this case, the import duties shall be those applyingto such waste or scrap at the time of conversion.
Article 106
The period within which the examinations, analyses or tests must be
carried out and the administrative formalities to be completed in orderto ensure the use of the goods for the purposes intended shall be deter-mined by the competent authorities.1983R0918 — EN — 01.07.1986 — 002.001 — 27
▼B
TITLE XXII
CONSIGNMENTS SENT TO ORGANIZATIONS PROTECTING COPY-
RIGHTSORINDUSTRIALANDCOMMERCIALPATENTRIGHTS
Article 107
Trademarks, patterns or designs and their supporting documents, as
well asapplicationsfor patentsfor invention or the like, to be
submitted 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.
TITLE XXIII
TOURISTINFORMATIONLITERATURE
Article 108
Without prejudice to Articles50 to 59, the following s hall 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 distributed
free of charge and the principal purpose of which is to encourage
the public to visit foreign countries, in particular in order to attendcultural, 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 the
general nature of itspromotional aimsisevident;
(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 containsnot more than 25 % of private commercial
advertising, excluding all private commercial advertising for
Community firms;
(c) reference material supplied to accredited representatives or corre-
spondents appointed by official national tourist agencies and notintended for distribution, viz. yearbooks, lists of telephone or telex
numbers, hotel lists, fairs catalogues, specimens of craft goods of
negligible value, and literature on museums, universities, spas 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) publicationsof foreign governmentsand publicationsof official
international bodiesintended for dis tribution without charge;
(c) ballot papersfor electionsorganized by bodiess et up in third
countries;
(d) objects to be submitted as evidence or for like purposes to the
courtsor other official agenciesof the Member States ;
(e) specimen signatures and printed circulars concerning signatures
sent as part of customary exchanges of information between public
services or banking establishments;
(f) official printed matter sent to the central banks of the Member
States;
(g) reports, statements, notes, prospectuses, application forms and
other documentsdrawn up by companiesregis tered in a third1983R0918 — EN — 01.07.1986 — 002.001 — 28
▼B
country and sent to the bearers or subscribers of securities issued
by such companies;
(h) recorded media (punched cards, sound recordings, microfilms,
etc.) used for the transmission of information sent free of chargeto the addressee, in so far as duty-free admission does not giverise 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 onsuch gatherings;
(j) plans, technical drawings, traced designs, decriptions and other
similar documents imported with a view to obtaining or fulfillingordersin third countriesor to participating in a competition held inthe 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 formsto be us ed asofficial documentsin the international
movement of vehiclesor goods , within the framework of interna-
tional conventions;
(m) printed forms, labels, tickets and similar documents sent by trans-
port undertakingsor by undertakingsof the hotel indus try in athird country to travel agencies set up in the customs territory of
the Community;
(n) printed formsand tickets , billsof lading, way-billsand other
commercial or office documentswhich have been us ed;
(o) official printed formsfrom 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.
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 goodsduring their trans port from a
third country to the customs territory of the Community, not normally
reusable, shall be admitted free of import duties.
TITLE XXVI
LITTER, FODDER AND FEEDINGSTUFFS FOR ANIMALS DURING
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 thecustoms territory of the Community for the purpose of distribution tothe said animals during the journey shall be admitted free of importduties.1983R0918 — EN — 01.07.1986 — 002.001 — 29
▼B
TITLE XXVII
FUELANDLUBRICANTSPRESENTINLANDMOTORVEHICLES
Article 112
1. Subject to the provisions of Articles 113 to 115:
(a) fuel contained in the standard tanks of private and commercial
motor vehiclesand motor cyclesentering the cus tomsterritory ofthe Community;
(b) fuel contained in portable tankscarried by private motor vehicles
and motor cycles, with a maximum of 10 litres per vehicle andwithout 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’ meansany motorized road vehicle
which by its type of construction and equipment is designed forand capable of transporting, whether for payment or not:
— more than nine persons including the driver,
— goods,
and any road vehicle for a special purpose other than transport as
such;
(b) ‘private motor vehicle’ meansany motor vehicle not covered by
the definition set out in (a);
(c) ‘standard tanks’ means the tanks permanently fixed by the manu-
facturer to all motor vehiclesof the s ame type asthe vehicle in
question and whose permanent fitting enables fuel to be useddirectly, both for the purpose of propulsion and, where appropriate,for the operation of a refrigeration system.
Gas tanks fitted to motor vehicles designed for the direct use of gas
as a fuel shall also be considered to be standard tanks.
Article 113
Member Statesmay limit the application of the relief in res pect of fuel
contained in the standard tanks of commercial motor vehicles to 200
litresper vehicle per journey.
Article 114
Member Statesmay limit the amount of duty-free fuel allowed in the
case of:
— commercial motor vehiclesengaged in international trans port into
their frontier zone to a maximum depth of 25 km asthe crow flies ,provided such journeys are made by persons residing in the frontierzone,
— private motor vehicles belonging to persons residing in the frontier
zone specified in Article 49 (2).
Article 115
Fuel admitted duty-free under Articles112 to 114 may not be us ed in a
vehicle other than that in which it wasimported 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 dutiesrelating to the productsin ques tion 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 — 01.07.1986 — 002.001 — 30
▼B
Article 116
The relief referred to in Article 112 shall also apply to the lubricants
present in the motor vehicles and required for their normal operation
during the journey in question.
TITLE XXVIII
MATERIALS FOR THE CONSTRUCTION, UPKEEP OR ORNAMEN-
TATION OF MEMORIALS TO, OR CEMETERIES FOR, WAR
VICTIMS
Article 117
Goodsof every des cription, imported by organizationsauthorized for
this purpose by the competent authorities, to be used for the construc-
tion, upkeep or ornamentation of cemeteriesand tombsof, andmemorialsto, war victimsof third countrieswho are buried in theCommunity, shall be admitted free 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 objectsnormally 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 theseimportationsdo 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 goodsof 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 Community and trans-
fersitsactivitiesto a third country may be exported free of exportduties.
2. The relief referred to in paragraph 1 shall be limited to domesti-
cated animalsin numbersappropriate to the nature and s ize of theagricultural undertaking.1983R0918 — EN — 01.07.1986 — 002.001 — 31
▼B
TITLE III
PRODUCTSOBTAINEDBYAGRICULTURALPRODUCERSFARMING
ONPROPERTIESLOCATEDINTHECOMMUNITY
Article 121
1. Agricultural or stock-farming products obtained in the customs
territory of the Community on propertiesadjacent 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 followstheir harves t 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
Seedsfor us e on propertieslocated 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
both to goodsdeclared for free circulation coming directly from thirdcountriesand to goodsdeclared for free circulation after having beensubject to another customs procedure.1983R0918 — EN — 01.07.1986 — 002.001 — 32
▼B
2. The cases in which duty-free admission may not be granted for
goodsdeclared for free circulation after having been s ubject 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 dutiesisgranted 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 such a use may grant this relief.
Article 129
The competent authoritiesof the Member Statess hall take all appro-
priate measures to ensure that goods placed in free circulation, where
relief from import dutiesisgranted conditional upon goodsbeing putto a particular use by the recipient, may not be used for other purposeswithout 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 dutiesunder differentprovisions of this Regulation, the provisions in question shall applyconcurrently.
Article 131
Where thisRegulation providesthat the granting of relief s hall be
subject to the fulfilment of certain conditions, the person concernedshall, to the satisfaction of the competent authorities, furnish proof
that 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 Statesmay round-off, upwards or downwards, the sum arrived at by
converting that amount into the national currency.
Member Statesmay als o maintain, unamended, the exchange value in
national currency of the amount determined in ECU if, at the time ofthe annual adjustment referred to in the first subparagraph of Article 2(2) of Council Regulation (EEC) No 2779/78 of 23 November 1978applying the European unit of account (EUA) to legal actsadopted inthe customs sphere(
1), the conversion of this amount leads, before the
rounding-off provided for in the preceding paragraph, to an alteration
of less than 5 % in the exchange value expressed in national currency.
Article 133
1. Nothing in thisRegulation s hall prevent the Member Statesfrom
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 YorkConvention of 16 December 1969 on special missions;
(b) relief under the customary privileges accorded by virtue of interna-
tional agreementsor headquartersagreementsto which either a
third country or an international organization isa contracting party,
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 agreementsconcluded by all the1983R0918 — EN — 01.07.1986 — 002.001 — 33
(1) OJ No L 333, 30. 11. 1978, p. 5.
▼B
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-mentsconcluded with third countries ;
(e) special relief introduced under agreements concluded with third
countriesand providing for common meas uresfor the protectionof persons or of the environment;
(f) special relief introduced under agreements concluded with adjacent
third countries, justified by the nature of the frontier-zone trade
with the countriesin ques tion.
2. Where an international convention not covered by any of the
categoriesreferred to in paragraph 1, to which a Member State intendsto 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 thegrant of relief not exceeding the limitss et 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) and (f) and (3) concluded
after the entry into force of thisRegulation.
2. The Commission shall forward to the other Member States the
textsof the conventionsand agreementsnotified to it in accordancewith paragraph 1.
Article 135
The provisions of 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 relationsbetween the Community and Andorra, of
the relief resulting from the Conventions of 13 July 1867 and 22
and 23 November 1867 respectively between those countries andAndorra.
Article 136
1. Until the establishment of Community provisions in the fields in
question, Member States may grant special relief:
(a) to armed forceswhich are s tationed in the territory of a Member
State without serving under its flag, in pursuance of internationalagreements;
(b) to third-country airlines in pursuance of bilateral agreements based
on reciprocity.
2. Until the establishment of Community provisions in the field in
question, this Regulation shall not preclude the retention by Member
Statesof relief granted to:
(a) merchant-navy seamen;
(b) workers returning to their country after having resided for at least
six months outside the customs territory of the Community onaccount of their occupation.1983R0918 — EN — 01.07.1986 — 002.001 — 34
▼A1
▼B
▼B
Article 137
1. Until the establishment of Community provisions in the field in
question, Member States may apply special relief granted on importsof instruments and apparatus used in medical research, establishingmedical diagnoses or carrying out medical treatment.
2. The relief referred to in paragraph 1 shall be limited to instru-
ments and apparatus which are donated to health authorities, hospital
departments or research institutions approved by the competent autho-
ritiesof the Member Statesto receive s uch articlesduty-free, or whichare purchased by such health authorities, hospitals or research institu-tionsentirely with fundsprovided by a charitable or philanthropicorganization or with voluntary contributions, always provided that it is
established that:
(a) equivalent instruments and apparatus are not being manufactured in
the Community;
(b) the donation of the instruments or apparatus in question does not
conceal any commercial intent on the part of the donor.
3. The relief shall also apply to:
(a) spare parts, components or accessories specifically for instruments
or apparatus, provided that these spare parts, components or acces-
sories are imported at the same time as such instruments andapparatus, or if imported subsequently, that they can be identifiedas being intended for instruments or apparatus previously admittedduty-free;
(b) toolsto be us ed 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 if importedsubsequently, that they can be identified as being intended forinstruments or apparatus previously admitted duty-free.
Article 138
For the purposes of the application of the relief referred to in Article
137, Member States shall proceed as follows:
(a) When the competent authority of a Member State iscons idering
duty-free admission for apparatus or instruments as defined inArticle 137 (1), it shall consult the other Member States.
(b) If, within two months, no reply is received by the consulting
authority, the latter shall consider that no instruments or apparatus
equivalent to those forming the subject of the application for relief
are manufactured in the Member States consulted and that theseMember States have no comments to make on the possiblecommercial nature of the operation.
(c) Where the two-monthsperiod provesins ufficient for the authority
consulted, the latter shall inform the consulting authority and at
the same time state the period within which a final reply may be
expected from it. Such period may not, however, exceed twomonths.
(d) If, at the end of the consultation procedure provided for in (a) to
(c), the consulting authority finds that the conditions referred to inArticle 137 (2) (a) and (b) are met and that no Member State has
argued that the matter is of special importance to its industrial
interests or provides any cause for concern in the commercialsphere, it shall grant the relief. Otherwise, it shall refuse it.
(e) Each Member State shall forward to the Commission a list of
instruments, apparatus, spare parts, components, accessories and
tools whose customs value is more than 3 000 ECU and the duty-
free import of which it has authorized. This list shall be forwardedduring the first half of each year and shall cover the itemsconcerned which have given rise to an authorization for duty-freeadmission in the course of the previous year.
The Commission shall forward these lists to the Member States.1983R0918 — EN — 01.07.1986 — 002.001 — 35
▼B
(f) Before 1 July 1986, the Commission shall make a report to the
Council accompanied by proposals for amendments which itconsiders necessary
Article 139
ThisRegulation s hall apply without prejudice to:
(a) Council Regulation (EEC) No 754/76 of 25 March 1976 on the
customs treatment applicable to goods returned to the customsterritory 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 thisRegulation:
(a) Council Regulation (EEC) No 1544/69 of 23 July 1969 on the tariff
treatment applicable to goods contained in travellers' personal
luggage(2), aslas t 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 goodsimported for free circulation in the
event of disasters occurring in the territory of one or more Member
States(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 productsand to certain goodsres ultingfrom their processing, contained in travellers' personal baggage(
5);
(d) Regulation (EEC) No 1798/75, aslas t 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 dutiesfor goodsin s mallconsignments of a non-commercial character from third coun-
tries(
8), asamended 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 for
the use of handicapped persons(10).
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.1983R0918 — EN — 01.07.1986 — 002.001 — 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.▼C1
▼B
▼B
Article 142
The Committee shall examine such matters relating to the implementa-
tion of thisRegulation asare put to it by itschairman, either on his
own 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 Titlesand Articles :
— Chapter I, TitlesV, XIV, XIX, XXII, XXIII, XXV, XXVI, XXVIII
and XXIX;
— Chapter II, TitlesII, IV and V;— Chapter III, Articles133 (1) and 135,
shall be adopted in accordance with the procedure laid down in para-
graphs2 and 3.
2. The Commission representative shall submit to the Committee a
draft of the measures to be taken. The Committee shall give its opinionon that draft within a time limit set by the chairman having regard tothe urgency of the matter. Opinionss hall be delivered by a majority of
►
A1fifty-four ◄votes, the votes of the Member States being
weighted asprovided for in Article 148 (2) of the Treaty. The chairmanshall 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 isdelivered, theCommission 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 Regulationsto 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 141
of thisRegulation:
(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 exportdutieswhich have not been required of the pers on liable forpayment on goodsentered for a cus tomsprocedure involving theobligation to pay such duties(
2).
Article 145
ThisRegulation s hall 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.
ThisRegulation s hall be binding in itsentirety and directly applicable
in all Member States.1983R0918 — EN — 01.07.1986 — 002.001 — 37
(1) OJ No L 175, 12. 7. 1979, p. 1.
(2) OJ No L 197, 3. 8. 1979, p. 1.
▼B
ANNEX I
A.Books,publicationsanddocuments
CCT heading No Description
37.05 Plates, unperforated film and perforated film (other than cinematographic
film), exposed and developed, negative or positive:
ex A. Microfilmsof books , children'spicture booksand drawing or painting
books, school exercise books (workbooks), crossword-puzzle books,
newspapers and periodicals, printed documents or reports of a non-
commercial character, and of loose illustrations, printed pages and
reproduction proofsfor the production of books
ex B. Reproduction filmsfor the production of books
49.03 Children'spicture booksand painting books
49.11 Other printed matter, including printed picturesand photographs :
ex B. Other:
— Loose illustrations, printed pages and reproduction proofs to be used
for the production of books, including microcopies of such arti-
cles(1)
— Microcopiesof books , children'spicture booksand drawing or
painting books, school exercise books (workbooks), crossword-
puzzle books, newspapers and periodicals and of documents or
reportsof a non-commercial character (1)
— Cataloguesof booksand publications , being booksand publications
offered for sale by publishers or booksellers established outside the
territory of the European Communities
— Catalogues of films, recording or other visual and auditory materials
of an educational, scientific or cultural character
— Maps, charts and diagrams of interest in scientific fields such as
geology, zoology, botany, mineralogy, palaeontology, archaeology,
ethnology, meteorology, climatology and geophysics, and meteoro-
logical and geophysical diagrams
— Posters for the promotion of tourism and tourist publications,
brochures, guidebooks, timetables, pamphlets and like publications;
whether or not illustrated, including those published by private
concerns, designed to encourage the public to travel outside the
territory of the European Communities, including microcopies of
such articles (1)
— Publications, designed to encourage the public to study outside the
territory of the European Communities, including microcopies of
such publications (1)
— Architectural, industrial or engineering plans and designs and repro-
ductionsthereof
— Bibliographical information material for distribution free of
charge (1)
ex90.21 Instruments, apparatus or models, designed solely for demonstrational
purposes (for example, in education or exhibition) unsuitable for other uses:
— Maps and charts in relief of interest in scientific fields such as geology,
zoology, botany, mineralogy, paleontology, archaeology, ethnology,
meteorology, climatology and geophysics and meteorological and geophy-
sical diagrams
(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 — 01.07.1986 — 002.001 — 38
▼B
ANNEX II
A.Visualandauditorymaterials ofaneducational,scientific orculturalcharacter
CCT heading No DescriptionBeneficiary esta-
blishments or
organizations
37.04 Sensitized plates and film, exposed but not developed,
negative or positive:
A. Cinematograph film:
ex II. Other positives of an educational, scientific or
cultural character/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/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/C150All organiza-
tions
(including
broadcasting
and television
organizations),
institutions orassociations
approved by
the competent
authoritiesof
the Member
Statesfor the
purpose of
duty-free
admission of
these goodsex37.05 Plates, unperforated film and perforated film (other than
cinematograph film), exposed and developed, negative or
positive, of an educational, scientific or cultural character
37.07 Cinematograph film, exposed and developed, whether or
not incorporating sound track or consisting only of sound
track, negative or positive:
B. II. Other positives:
ex a) Newsreels (with or without sound track)
depicting eventsof current newsvalue at the
time of importation, and imported up to a
limit of two copiesof each s ubject for
copying purposes
ex b) Other:
— Archival film material (with or without
sound track) intended for use in connec-
tion with newsreel films
— Recreational filmsparticularly s uited for
children and young people
— Other filmsof educational, s cientific or
cultural character
49.11 Other printed matter, including printed picturesand photo-
graphs:
ex B. Other:
— Microcardsor other information s torage media
required in computerized information and docu-
mentation services, of an educational, scientific
or cultural character
— Wall charts designed solely for demonstration
and education
ex90.21 Instruments, apparatus or models designed solely for
demonstrational purposes (for example, in education or
exhibition), unsuitable for other 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 such
asmolecular s tructuresor mathematical formulae
92.12 Gramophone records and other sound or similar record-
ings, matrices for the production of records, prepared
record blanks, film for mechanical sound recording,
prepared tapes, wires, strips and like articles of a kind
commonly used for sound or similar recording:
ex B. Recorded:
— Of an educational, scientific or cultural char-
acter
Various— Holograms for las er projection
— Multi media kits— Materialsfor programmed ins truction, including mate-
rialsin kit form with the corres ponding printed
materials1983R0918 — EN — 01.07.1986 — 002.001 — 39
▼B
B.Collectors' piecesandworksofartofaneducational,scientific orculturalcharacter
CCT heading No DescriptionBeneficiary establish-
mentsor organizations
VariousCollectors ' 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 — 01.07.1986 — 002.001 — 40
▼B
ANNEX III
CCT heading No Description
49.11 Other printed matter, including printed picturesand photographs :
ex B. Other, printed in relief for the blind and partially sighted1983R0918 — EN — 01.07.1986 — 002.001 — 41
▼B
ANNEX IV
CCT heading No Description
48.01 Paper and paperboard (including cellulose wadding), in rolls or sheets:
ex F. Other:
— Braille paper
48.15 Other paper and paperboard, cut to use or shape:
ex B. Other:
— Braille paper
ex66.02 Walking sticks (including climbing sticks and seat sticks), canes, whips, riding
cropsand the like:
— White canesfor the blind and partially s ighted
84.51 Typewriters, other than typewriters incorporating calculating mechanisms,
cheque-writing machines:
ex A. Typewriters:
— Adapted for the use of the blind and partially sighted
ex84.53 Automatic data-processing machines and units thereof, magnetic or optical
readers, machines for transcribing data onto data media in coded form and
machines for processing such data, not elsewhere specified or included:
— Equipment for the mechanical production of braille and recorded material
for the blind and partially sighted
ex90.13 Optical appliancesand ins truments(but not including lighting appliancesother
than searchlights or spotlights, not falling within any other heading of this
Chapter), lasers other than laser diodes:
— Television enlargers for the blind and partially sighted
90.19 Orthopaedic appliances, surgical belts, trusses and the like; splints and other
fracture appliances, artificial limbs, eyes, teeth and other artificial parts of
the body, hearing aidsand other applianceswhich are worn or carried, or
implanted in the body, to compensate for a defect or disability:
ex B. II. Other:
— Electronic orientator and obstacle detector appliances for the
blind and partially sighted
ex90.21 Instruments, apparatus or models designed solely for demonstrational purposes
(for example, in education or exhibitions, unsuitable for other uses):
— Teaching aids and apparatus specifically designed for the use of the blind
and partially sighted
ex91.01 Pocket watches, wrist watches and other watches, including stop-watches:
— Braille watcheswith cas esother than of preciousmetals
92.11 Gramophones, dictating machines and other sound recorders or reproducers,
including record-players and tape decks, with or without sound-heads, televi-
sion image and sound recorders or reproducers:
ex A. II. Sound reproducers:
— Record-players and cassette players specially designed or adapted
for the blind and partially sighted
92.12 Gramophone records and other sound or similar recordings, matrices for the
production of records, prepared record blanks, film for mechanical sound
recording, prepared tapes, wires, strips and like articles of a kind commonly
used for sound of similar recordings:
ex B. II. a) 2. Other:
— Talking books
b) 2. Other:
— Talking books
— Magnetic tapes and cassettes for the production of braille
and talking books1983R0918 — EN — 01.07.1986 — 002.001 — 42
▼B
CCT heading No Description
97.04 Equipment for parlour, table and funfair gamesfor adultsor children
(including billiard tables and pintables and table-tennis requisites):
ex C. Other:
— Table games and accessories specially adapted for the use of the
blind and partially sighted
— Electronic reading machinesfor the blind and partially s ighted— All other articles specially designed for the education, scientific or
cultural advancement of the blind and partially sighted1983R0918 — EN — 01.07.1986 — 002.001 — 43