1983L0181 — EN — 12.07.1985 — 001.001 — 1
This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents
►B COUNCILDIRECTIVE
of28March1983
determining the scope of Article 14 (1) (d) of Directive 77/388/EEC as regards exemption from
valueaddedtaxonthefinalimportationofcertain goods
(83/181/EEC)
(OJ L 105, 23.4.1983, p. 38)
Amended by:
Official Journal
No page date
►M1Council Directive 85/346/EEC of 8 July 1985 L 183 21 16.7.1985
▼B
COUNCILDIRECTIVE
of28March1983
determiningthescopeofArticle14(1)(d)ofDirective 77/388/EEC
as regards exemption from value added tax on the final importa-
tionofcertain goods
(83/181/EEC)
THE COUNCIL OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic
Community, and in particular Articles99 and 100 thereof,
Having regard to the proposal from the Commission(1),
Having regard to the opinion of the European Parliament(2),
Having regard to the opinion of the Economic and Social
Committee(3),
Whereas, pursuant to Article 14 (1) (d) of Council Directive 77/388/
EEC of 17 May 1977 on the harmonization of the lawsof the MemberStates relating to turnover taxes — Common system of value added
tax: uniform basis of assessment(
4), Member Statess hall, without
prejudice to other Community provisions and under conditions whichthey shall lay down for the purpose inter alia of preventing any
possible evasion, avoidance or abuse, exempt final importation ofgoodsqualifying for exemption from cus tomsdutiesother than as
provided for in the Common Customs Tariff or which would qualify
therefore if they were imported from a third country;
Whereas, in accordance with Article 14 (2) of the abovementioned
Directive, the Commission is required to submit to the Council propo-
sals designed to lay down Community tax rules clarifying the scope of
the exemptionsreferred to in paragraph 1 of the s aid Article anddetailed rulesfor their implementation;
Whereas, while it is deemed desirable to achieve the greatest possible
degree of uniformity between the system for customs duties and that
for value added tax, account should be taken, nevertheless, in applyingthe latter system, of the differences as regards objective and structurebetween customs duties and value added tax;
Whereasarrangementsfor value added tax s hould be introduced that
differ according to whether goodsare imported from third countriesorfrom other Member States and to the extent necessary to comply withthe objectivesof tax harmonization; whereasthe exemptionson impor-tation can be granted only on condition that they are not liable to affect
the conditionsof competition on the home market;
Whereas certain reliefs at present applied in the Member States stem
from conventionswith third countriesor with other Member Stateswhich, given their purpose, concern only the signatory Member States;
whereasit isnot expedient to define at Community level conditionsfor
granting such reliefs;
whereasthe Member Statesconcerned need merely be authorized to
retain them,
HAS ADOPTED THIS DIRECTIVE:
Article 1
1. The scope of the exemptions from value added tax referred to in
Article 14 (1) (d) of Directive 77/388/EEC and the rulesfor their1983L0181 — EN — 12.07.1985 — 001.001 — 2
(1) OJ No C 171, 11. 7. 1980, p. 8.
(2) OJ No C 50, 9. 3. 1981, p. 106.
(3) OJ No C 300, 18. 11. 1980, p. 11.
(4) OJ No L 145, 13. 6. 1977, p. 1.
▼B
implementation referred to in Article 14 (2) of that Directive shall be
defined by thisDirective. In accordance with the afores aid Article, theMember Statess hall apply the exemptionslaid down in thisDirective
under the conditions fixed by them in order to ensure that such exemp-
tions are correctly and simply applied and to prevent any evasion,avoidance or abuses.
2. For the purposes of this Directive:
(a) ‘imports’ means imports as defined in Article 7 of 77/388/EEC and
the entry for home use after being subject to one of the systemsprovided for in Article 16 (1) (A) of the said Directive or a systemof temporary admission or transit;
(b) ‘personal property’ means any property intended for the personal
use of the persons concerned or for meeting their household needs.
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 shall also constitute ‘personalproperty’.
The nature or quantity of personal property shall not reflect any
commercial interest, nor shall they be intended for an economic
activity within the meaning of Article 4 of Directive 77/388/EEC.
However, portable instruments of the applied or liberal arts,required by the person concerned for the pursuit of his trade orprofession, shall also constitute personal property;
(c) ‘household effects’ means personal effects, household linen and
furnishings and items of equipment intended for the personal use
of the persons concerned or for meeting their household needs;
(d) ‘alcoholic products’ means products (beer, wine, aperitifs with a
wine or alcohol base, brandies, liqueurs and spirituous beverages,etc.) falling within heading Nos22.03 to 22.09 of the CommonCustoms Tariff;
(e) ‘Community’ meansthe territory of the Member Stateswhere
Directive 77/388/EEC applies.
TITLE I
IMPORTATIONOFPERSONALPROPERTYBELONGINGTOINDIVI-
DUALS COMING FROM COUNTRIES SITUATED OUTSIDE THE
COMMUNITY
Chapter I
Personal property of natural persons transferring their normal
placeofresidence fromathirdcountrytotheCommunity
Article 2
Subject to Articles3 to 10, exemption from VAT on importation s hall
be granted on personal property imported by natural persons transfer-ring their normal place of residence from outside the Community to aMember State of the Community.
Article 3
Exemption shall be limited to personal property which:
(a) except in special cases justified by the circumstances, has been in
the possession of and, in the case of non-consumable goods, used
by the person concerned at his former normal place of residencefor a minimum of six months before the date on which he ceasesto have his normal place of residence outside the Community;
(b) is intended to be used for the same purpose at his new normal
place of residence.1983L0181 — EN — 12.07.1985 — 001.001 — 3
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The Member Statesmay in addition make exemption conditional upon
such property having borne, either in the country of origin or in thecountry of departure, the customs and/or fiscal charges to which it is
normally liable.
Article 4
Exemption may be granted only to persons whose normal place of resi-
dence hasbeen outs ide the Community for a continuousperiod of atleast 12 months.
However, the competent authoritiesmay grant exceptionsto thisrule
provided that the intention of the person concerned was clearly toreside outside the Community for a continuous period of at least 12months.
Article 5
Exemption shall not be granted in respect of:
(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.
Vehicles intended for mixed use for commercial or professional
purposes may also be excluded from exemption.
Article 6
Except in special cases, exemption shall be granted only in respect of
personal property entered for permanent importation within 12 months
of the date of establishment, by the person concerned, of his normal
place of residence in the Member State of importation.
The personal property may be imported in several separate consign-
mentswithin the period referred to in the preceding paragraph.
Article 7
1. Until 12 monthshave elaps ed from the date of the declaration for
itsfinal importation, pers onal property which hasbeen importedexempt from tax may not be lent, given as security, hired out or trans-ferred, whether for a consideration or free of charge, without priornotification to the competent authorities.
2. Any loan, giving as security, hiring out or transfer before the
expiry of the period referred to in paragraph 1 shall entail payment ofthe relevant value added tax on 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 ascer-tained or accepted on that date by the competent authorities.
Article 8
1. By way of derogation from the first paragraph of Article 6,
exemption may be granted in respect of personal property permanently
imported before the person concerned establishes his normal place of
residence in the Member State of importation, provided that he under-takes actually to establish his normal place of residence there within aperiod of six months. Such undertaking shall be accompanied by asecurity, the form and amount of which shall be determined by thecompetent authorities.
2. Where use is made of the provisions of paragraph 1, the period
laid down in Article 3 shall be calculated from the date of importationinto the Member State concerned.1983L0181 — EN — 12.07.1985 — 001.001 — 4
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Article 9
1. Where, owing to occupational commitments, the person
concerned leaves the country situated outside the Community wherehe had his normal place of residence without simultaneously estab-lishing his normal place of residence in the territory of a Member
State, although having the intention of ultimately doing so, the compe-
tent authorities may authorize exemption in respect of the personalproperty which he transfers into the said territory for this purpose.
2. Exemption in respect 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 of importation;
(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 territory of a Member State.
3. Exemption shall also be subject to an undertaking from the person
concerned that he will actually establish his normal place of residencein the territory of a Member State within a period laid down by thecompetent authorities in keeping with the circumstances. The latter
may require thisundertaking to be accompanied by a s ecurity, 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 country situated outside the Community to the terri-tory of a Member State asa res ult of exceptional political
circumstances.
Chapter II
Goodsimportedontheoccasionofamarriage
Article 11
1. Subject to Articles 12 to 15, exemption shall be granted in respect
of trousseaux and household effects, whether or not new, belonging toa person transferring his or her normal place of residence from acountry outside the Community to the territory of a Member State on
the occasion of his or her marriage.
2. Exemption shall also be granted in respect of presents customarily
given on the occasion of a marriage which are sent to a person
fulfilling the conditionslaid down in paragraph 1 by pers onshaving
their normal place of residence in a country situated outside theCommunity. The exemption shall apply to presents of a unit value ofnot more than 200 ECU. Member Statesmay, however, grant exemp-tion for more than 200 ECU provided that the value of each exemptpresent does not exceed 1 000 ECU.
3. The Member State may make exemption of the goodsreferred to
in paragraph 1 conditional on their having borne, either in the countryof origin or in the country of departure, the customs and/or fiscal
chargesto which they are normally liable.
Article 12
The exemption referred to in Article 11 may be granted only to
persons:
(a) whose normal place of residence has been outside the Community
for a continuous period of at least 12 months. However, deroga-tionsfrom thisrule may be granted provided that the intention ofthe person concerned was clearly to reside outside the Communityfor a continuous period of at least 12 months;
(b) who produce evidence of their marriage.1983L0181 — EN — 12.07.1985 — 001.001 — 5
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Article 13
No exemption shall be granted for alcoholic products, tobacco or
tobacco products.
Article 14
1. Save in exceptional circumstances, exemption shall be granted
only in respect of goods permanently imported:
— not earlier than two monthsbefore the date fixed for the wedding
(in this case exemption may be made subject to the lodging ofappropriate security, the form and amount of which shall be deter-mined by the competent authorities), and
— not later than four monthsafter the date of the wedding.
2. Goods referred to in Article 11 may be imported in several sepa-
rate consignments within the period referred to in paragraph 1.
Article 15
1. Until 12 monthshave elaps ed from the date of the declaration for
their final importation, goodswhich have been imported exempt fromtax may not be lent, given as security, hired out or transferred, whetherfor a consideration or free of charge, without prior notification to thecompetent 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 value added tax on 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 value ascertained oraccepted on that date by the competent authorities.
Chapter III
Personalpropertyacquiredbyinheritance
Article 16
Subject to Articles 17 to 19, exemption shall be granted in respect of
personal property acquired by inheritance by a natural person havinghisnormal place of res idence in a Member State.
Article 17
Exemption shall not be granted in respect of:
(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, 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. Exemption shall be granted only in respect of personal property
permanently imported not later than two yearsfrom the date on whichthe person becomes entitled to the goods (final settlement of the inheri-
tance).
However, thisperiod may be extended by the competent authoritieson
special grounds.
2. The goods may be imported in several separate consignments
within the period referred to in paragraph 1.1983L0181 — EN — 12.07.1985 — 001.001 — 6
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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 territory of a Member State.
TITLE II
SCHOOL OUTFITS, SCHOLASTIC MATERIALS ANDOTHER SCHO-
LASTICHOUSEHOLDEFFECTS
Article 20
1. Exemption shall be granted in respect of outfits, scholastic mate-
rials and household effects representing the usual furnishings for a
student's room and belonging to pupils or students coming to stay in a
Member State for the purposes of studying there and intended for theirpersonal use during the period of their studies.
2. For the purposes of this Article:
(a) pupil or student means any person enrolled in an educational estab-
lishment in order to attend full-time the courses offered therein;
(b) outfit meansunderwear and hous ehold linen aswell asclothing,
whether or not new;
(c) scholastic materials means articles and instruments (including
calculators and typewriters) normally used by pupils or studentsfor the purposes of their studies.
Article 21
Exemption shall be granted at least once per school year.
TITLE III
IMPORTSOFNEGLIGIBLEVALUE
Article 22
Member Statesmay allow exemptionson importsof goodsof a total
value not exceeding 22 ECU.
Article 23
Exemption shall not apply to the following:
(a) alcoholic products;
(b) perfumesand toilet waters ;
(c) tobacco or tobacco products.
TITLE IV
CAPITAL GOODS AND OTHER EQUIPMENT IMPORTED ON THE
TRANSFEROFACTIVITIES
Article 24
1. Without prejudice to the measures in force in the Member State
with regard to industrial and commercial policy, and subject to Articles
25 to 28, Member States may allow exemption, on admission, forimportsof capital goodsand other equipment belonging to undertak-ingswhich definitively ceas e their activity in the country of departurein order to carry on a similar activity in the Member State into which
the goodsare imported and which, in accordance with Article 22 (1) of
Directive 77/388/EEC, have given advance notice to the competentauthoritiesof the Member State of importation of the commencementof such activity.
Where the undertaking transferred is an agricultural holding, its live-
stock shall also be exempt on admission.1983L0181 — EN — 12.07.1985 — 001.001 — 7
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2. For the purposes of paragraph 1:
— ‘activity’ meansan economic activity asreferred to in Article 4 of
Directive 77/388/EEC,
— ‘undertaking’ meansan independent economic unit of production or
of the service industry.
Article 25
1. The exemption referred to in Article 24 shall be limited to capital
goodsand equipment which:
(a) except in special cases justified by the circumstances, have actually
been used in the undertaking for a minimum of 12 months prior tothe date on which the undertaking ceased to operate in the countryof departure;
(b) are intended to be used for the same purposes after the transfer;
(c) are to be used for the purposes of an activity not exempted under
Article 13 of Directive 77/388/EEC;
(d) are appropriate to the nature and size of the undertaking in ques-
tion.
2. However, Member Statesmay exempt capital goodsand equip-
ment imported from another Member State by charitable orphilanthropic organizationsat the time of the trans fer of their principal
place of business to the Member State of importation.
Such exemption shall, however, be granted only on condition that at
the time when they were acquired the capital goodsand equipment inquestion were not exempt under Article 15 (12) of Directive 77/388/
EEC.
3. Pending entry into force of the common rulesreferred to in the
first subparagraph of Article 17 (6) of Directive 77/388/EEC, Member
Statesmay exclude from the exemption, in whole or in part, capital
goods in respect of which they have availed themselves of the secondsubparagraph of that paragraph.
Article 26
No exemption shall be granted to undertakings established outside the
Community and the transfer of which into the territory of a MemberState iscons equent upon or isfor the purpos e of merging with, orbeing absorbed by, an undertaking established in the Community,
without a new activity being set up.
Article 27
No exemption 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.
Article 28
Except in special cases justified by the circumstances, the exemption
referred to in Article 24 shall be granted only in respect of capitalgoodsand other equipment imported before the expiry of a period of12 monthsfrom the date when the undertaking ceas ed itsactivitiesinthe country of departure.1983L0181 — EN — 12.07.1985 — 001.001 — 8
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TITLE V
IMPORTATION OF CERTAIN AGRICULTURAL PRODUCTS AND
PRODUCTSINTENDEDFORAGRICULTURALUSE
Chapter I
Products obtainedbyCommunityfarmers onproperties located in
aStateotherthantheStateofimportation
Article 29
1. Subject to Articles30 and 31, agricultural, s tock-farming, bee-
keeping, horticultural and forestry products from properties located in
a country adjoining the territory of the Member State of importationwhich are operated by agricultural producershaving their principalundertaking in that Member State and adjacent to the countryconcerned shall be exempt on admission.
2. To be eligible under paragraph 1, stock-farming products must be
obtained from animalsreared, acquired or imported in accordance with
the general tax arrangementsapplicable in the Member State of impor-
tation.
3. Pure-bred horses, not more than six months old and born outside
the Member State of importation of an animal covered in that State andthen exported temporarily to give birth, shall be exempt on admission.
Article 30
Exemption shall be limited to products which have not undergone any
treatment other than that which normally followstheir harves t orproduction.
Article 31
Exemption shall be granted only in respect of products imported by the
agricultural producer or on hisbehalf.
Article 32
ThisChapter s hall apply mutatis mutandis to the productsof fis hing or
fish-farming activities carried out in the lakes or waterways borderingthe territory of the Member State of importation by fishermen estab-lished in that Member State and to the products of hunting activitiescarried out on such lakes or waterways by sportsmen established in
that Member State.
Chapter II
Seeds,fertilizers andproductsforthetreatmentofsoilandcrops
Article 33
Subject to Article 34, seeds, fertilizers and products for the treatment
of soil and crops, intended for use on property located in a MemberState adjoining a country situated outside the Community or another
Member State and operated by agricultural producershaving their prin-
cipal undertaking in the said country situated outside the Community orMember State adjacent to the territory of the Member State of importa-tion shall be exempt on admission.
Article 34
1. Exemption 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
introduced directly into the importing Member State by the agriculturalproducer or on hisbehalf.
3. Member Statesmay make exemption conditional upon the
granting of reciprocal treatment.1983L0181 — EN — 12.07.1985 — 001.001 — 9
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TITLE VI
IMPORTATION OF THERAPEUTIC SUBSTANCES, MEDICINES,
LABORATORY ANIMALS ANDBIOLOGICAL OR CHEMICAL
SUBSTANCES
Chapter I
Laboratoryanimalsandbiologicalorchemicalsubstancesintended
forresearch
Article 35
1. The following shall be exempt on admission:
(a) animals specially prepared and sent free of charge for laboratory
use;
(b) biological or chemical substances:
— which are imported free of charge from the territory of another
Member State, or
— which are imported from countriesouts ide the Community
subject to the limits and conditions laid down in Article 60 (1)(b) of Council Regulation (EEC) No 918/83 of 28 March 1983setting up a Community system of reliefs from customs duty(
1).
2. The exemption 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, including those departments of public establish-metswhich are principally engaged in education or s cientificresearch,
— or private establishments principally engaged in education or scien-
tific research and authorized by the competent authorities of the
Member Statesto receive s uch articlesexempt from tax.
Chapter II
Therapeutic substances of human origin and blood-grouping and
tissue-typingreagents
Article 36
1. Without prejudice to the exemption provided for in Article 14 (1)
(a) of Directive 77/388/EEC and subject to Article 37, the followingshall be exempted:
(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.1983L0181 — EN — 12.07.1985 — 001.001 — 10
(1) See page 1 of thisOfficial Journal.
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Article 37
Exemption 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 country of departure;
(c) are in containersbearing a s pecial label identifying them.
Article 38
Exemption shall include the special packaging essential for the trans-
port of therapeutic substances of human origin or blood-grouping or
tissue-typing reagents and also any solvents and accessories neededfor their use which may be included in the consignments.
Chapter III
Pharmaceutical productsusedatinternationalsportsevents
Article 39
Pharmaceutical productsfor human or veterinary medical us e by
persons or animals participating in international sports events shall,
within the limits necessary to meet their requirements during their
stay in the Member State of importation, be exempt on admission.
TITLE VII
GOODSFORCHARITABLEORPHILANTHROPICORGANIZATIONS
Article 40
Member Statesmay impos e a limit on the quantity or value of the
goodsreferred to in Articles41 to 55, in order to remedy any abus e
and to combat major distortions of competition.
Chapter I
Goodsimportedforgeneral purposes
Article 41
1. Subject to Articles42 to 44, the following s hall be exempt on
admission:
(a) basic necessities obtained free of charge and imported by State
organizationsor other charitable or philanthropic organizationsapproved by the competent authoritiesfor dis tribution free of
charge to needy persons;
(b) goods of every description sent free of charge, by a person or orga-
nization established in a country other than the Member State ofimportation, and without any commercial intent on the part of thesender, to State organizations or other charitable or philanthropic
organizations approved by the competent authorities, to be used
for fund-raising at occasional charity events for the benefit ofneedy persons;
(c) equipment and office materials sent free of charge, by a person or
organization established in a country other than the Member Stateof importation, and without any commercial intent on the part of
the sender, to charitable or philanthropic organizations approved
by the competent authorities, to be used solely for the purpose ofmeeting their operating needsor carrying out their s tated charitableor 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.1983L0181 — EN — 12.07.1985 — 001.001 — 11
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Article 42
Exemption shall not be granted in respect of:
(a) alcoholic products;
(b) tobacco or tobacco products;
(c) coffee and tea;
(d) motor vehiclesother than ambulances .
Article 43
Exemption shall be granted only to organizations accounting proce-
dures of which enable the competent authorities to supervise theiroperations and which offer all the guarantees considered necessary.
Article 44
1. Exempt goodsmay not be put out by the organization entitled to
exemption for loan, hiring out or transfer, whether for a considerationor free of charge, for purposes other than those laid down in Article 41
(1) (a) and (b), unless the competent authorities have been informed
thereof in advance.
2. Should goodsand equipment be lent, hired out or trans ferred to
an organization entitled to benefit from exemption pursuant to Articles41 and 43, the exemption shall continue to be granted provided that thelatter uses the goods and equipment for purposes which confer the rightto such exemption.
In other cases, loan, hiring out or transfer shall be subject to prior
payment of value added tax at the rate applying on the date of the
loan, hiring out or transfer, on the basis of the type of goods and equip-ment and the value ascertained or accepted on that date by thecompetent authorities.
Article 45
1. Organizationsreferred to in Article 41 which ceas e to fulfil the
conditionsgiving entitlement to exemption, or which are propos ing touse goods and equipment exempt on admission for purposes other thanthose provided for by that Article, shall so inform the competent autho-
rities.
2. Goods remaining in the possession of organizations which cease
to fulfil the conditionsgiving entitlement to exemption s hall be liable
to the relevant import value added tax at the rate applying on the dateon which those conditions cease to be fulfilled, on the basis of the typeof goodsand equipment and the value asas certained or accepted onthat date by the competent authorities.
3. Goodsus ed by the organization benefiting from the exemption for
purposes other than those provided for in Article 41 shall be liable to
the relevant import value added tax at the rate applying on the date onwhich they are put to another use on the basis of the type of goods andequipment and the value asas certained on that date by the competentauthorities.
Chapter II
Articles importedforthebenefitofhandicappedpersons
Article 46
1. Articles specially designed for the education, employment or
social advancement of blind or other physically or mentally handi-capped persons shall be exempt on admission where:
(a) they are imported by institutions or organizations that are princi-
pally engaged in the education of or the provision of assistance tohandicapped persons and are authorized by the competent authori-1983L0181 — EN — 12.07.1985 — 001.001 — 12
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tiesof the Member Statesto receive s uch articlesexempt from tax;
and
(b) they are donated to such institutions or organizations free of charge
and with no commercial intent on the part of the donor.
2. Exemption shall apply to specific spare parts, components or
accessories specifically for the aricles in question and to the tools tobe used for the maintenance, checking, calibration and repair of the
said articles, provided that such spare parts, components, accessories
or tools are imported at the same time as the said articles or, ifimported subsequently, that they can be identified as being intendedfor articles previously exempt on admission or which would be eligibleto be so exempt at the time when such entry is requested for the
specific spare parts, components or accessories and tools in question.
3. Articles exempt on admission may not be used for purposes other
than the education, employment or social advancement of blind orother handicapped persons.
Article 47
1. Goods exempt on admission may be lent, hired out or transferred,
whether for a consideration or free of charge, by the beneficiary insti-tutions or organizations on a non-profitmaking basis to the persons
referred to in Article 46 with whom they are concerned, without
payment of value added tax on importation.
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 this exemption, the exemp-
tion shall continue to be granted, provided the latter uses the article for
purposes which confer the right to such exemption.
In other cases, loan, hiring out or transfer shall be subject to prior
payment of value added tax, at the rate applying on the date of theloan, hiring out or transfer, on the basis of the type of goods and thevalue ascertained or accepted on that date by the competent authorities.
Article 48
1. Institutions or organizations referred to in Article 46 which cease
to fulfil the conditionsgiving entitlement to exemption, or which are
proposing to use articles exempt on admission for purposes other thanthose provided for by that Article shall so inform the competent autho-rities.
2. Articles remaining in the possession of institutions or organiza-
tionswhich ceas e to fulfil the conditionsgiving entitlement to
exemption shall be liable to the relevant import value added tax at the
rate applying on the date on which those conditions cease to befulfilled, on the basis of the type of goods and the value ascertainedor accepted on that date by the competent authorities.
3. Articles used by the institution or organization benefiting from
the exemption for purposes other than those provided for in Article 46
shall be liable to the relevant import value added tax at the rate
applying on the date on which they are put to another use on the basisof the type of goodsand the value as certained or accepted on that dateby the competent authorities.
Chapter III
Goodsimportedforthebenefitofdisastervictims
Article 49
1. Subject to Articles50 to 55, goodsimported by State organiza-
tionsor other charitable or philanthropic organizationsapproved by1983L0181 — EN — 12.07.1985 — 001.001 — 13
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the competent authorities shall be exempt on admission where they are
intended:
(a) for distribution free of charge to victims of disasters affecting the
territory of one or more Member States; or
(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 by disaster-relief agencies in order to meet their
needs during the period of their activity shall also benefit upon admis-sion from the exemption referred to in paragraph 1 under the sameconditions.
Article 50
No exemption shall be granted for materials and equipment intended
for rebuilding disaster areas.
Article 51
Granting of the exemption shall be subject to a decision by the
Commission, acting at the request of the Member State or Statesconcerned in accordance with an emergency procedure entailing theconsultation of the other Member States. This decision shall, where
necessary, lay down the scope and the conditions of the exemption.
Pending notification of the Commission's decision, Member States
affected by a disaster may authorize the suspension of any import value
added tax chargeable on goods imported for the purposes described in
Article 49, subject to an undertaking by the importing organization topay such tax if exemption is not granted.
Article 52
Exemption shall be granted only to organizations the accounting proce-
dures of which enable the competent authorities to supervise theiroperations and which offer all the guarantees considered necessary.
Article 53
1. The organizationsbenefiting from the exemption may not lend,
hire out or transfer, whether for a consideration or free of charge, the
goodsreferred to in Article 49 (1) under conditionsother than thos elaid down in that Article without prior notification thereof to thecompetent authorities.
2. Should goodsbe lent, hired out or trans ferred to an organization
itself entitled to benefit from exemption pursuant to Article 49, theexemption shall continue to be granted, provided the latter uses thegoods for purposes which confer the right to such exemption.
In other cases, loan, hiring out or transfer shall be subject to prior
payment of value added tax, at the rate applying on the date of theloan, hiring out or transfer, on the basis of the type of goods and thevalue ascertained or accepted on that date by the competent authorities.
Article 54
1. The goodsreferred to in Article 49 (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 exemption pursuant to Article 49 or, ifappropriate, to an organization entitled to benefit from exemptionpursuant to Article 41 (1) (a), the exemption shall continue to begranted, provided such organizations use them for purposes which
confer the right to such exemption.
In other cases, loan, hiring out or transfer shall be subject to prior
payment of value added tax, at the rate applying on the date of the1983L0181 — EN — 12.07.1985 — 001.001 — 14
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loan, hiring out or transfer, on the basis of the type of goods and the
value ascertained or accepted on that date by the competent authorities.
Article 55
1. Organizationsreferred to in Article 49 which ceas e to fulfil the
conditionsgiving entitlement to exemption, or which are propos ing touse the goods exempt on admission for purposes other than those
provided for by that Article shall so inform the competent authorities.
2. In the case of goods remaining in the possession of organizations
which cease to fulfil the conditions giving entitlement to exemption,
when these are transferred to an organization itself entitled to benefitfrom exemption pursuant to this chapter or, if appropriate, to an orga-nization entitled to benefit from exemption pursuant to Article 41, theexemption shall continue to be granted, provided the organization usesthe goods in question for purposes which confer the right to such
exemptions. In other cases, the goods shall be liable to the relevant
import value added tax at the rate applying on the date on which thoseconditions cease to be fulfilled, on the basis of the type of goods andthe value ascertained or accepted on that date by the competent autho-rities.
3. Goodsus ed by the organization benefiting from the exemption for
purposes other than those provided for in this chapter shall be liable to
the relevant import value added tax at the rate applying on the date on
which they are put to another use, on the basis of the type of goods andthe value ascertained or accepted on that date by the competent autho-rities.
TITLE VIII
IMPORTATION IN THE CONTEXT OF CERTAIN ASPECTS OF
INTERNATIONALRELATIONS
Chapter I
Honorarydecorationsorawards
Article 56
On production of satisfactory evidence to the competent authorities by
the persons concerned, and provided the operations involved are not in
any way of a commercial character, exemption shall be granted in
respect of:
(a) decorationsconferred by the government of a country other than
the Member State of importation on persons whose normal placeof residence is in the latter State;
(b) cups, medals and similar articles of an essentially symbolic nature
which, having been awarded in a country other than the Member
State of importation to persons having their normal place of resi-dence in the latter State asa tribute to their activitiesin fieldssuch as the arts, the sciences, sport or the public service or inrecognition of merit at a particular event, are imported by suchpersons themselves;
(c) cups, medals and similar articles of an essentially symbolic nature
which are given free of charge by authorities or persons establishedin a country other than the Member State of importation, to bepresented in the territory of the latter State for the same purposesasthos e referred to in (b).1983L0181 — EN — 12.07.1985 — 001.001 — 15
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Chapter II
Presentsreceived inthecontextofinternationalrelations
Article 57
Without prejudice, where relevant, to the provisions applicable to the
international movement of travellers, and subject to Articles 58 and
59, exemption shall be granted in respect of goods:
(a) imported by persons who have paid an official visit in a country
other than that of their normal residence and who have receivedsuch goods on that occasion as gifts from the host authorities;
(b) imported by persons coming to pay an official visit in the Member
State of importation and who intend to offer them on that occasion
as gifts to the host authorities;
(c) sent as gifts, in token of friendship or goodwill, by an official
body, public authority or group carrying on an activity in the publicinterest which is located in a country other than the Member Stateof importation, to an official body, public authority or groupcarrying on an activity in the public interest which is located inthe Member State of importation and approved by the competent
authoritiesto receive s uch goodsexempt from tax.
Article 58
No exemption shall be granted for alcoholic products, tobacco or
tobacco products.
Article 59
Exemption 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.
Chapter III
GoodstobeusedbymonarchsorheadsofState
Article 60
Exemption from tax, within the limitsand under the conditionslaid
down by the competent authorities, shall be granted in respect of:
(a) giftsto reigning monarchsand headsof State;
(b) goods to be used or consumed by reigning monarchs and heads of
State of another State, or by persons officially representing them,during their official stay in the Member State of importation.However, exemption may be made subject, by the Member State
of importation, to reciprocal treatment.
The provisions of the preceding subparagraph are also applicable to
persons enjoying prerogatives at international level analogous to thoseenjoyed by reigning monarchsor headsof State.1983L0181 — EN — 12.07.1985 — 001.001 — 16
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TITLE IX
IMPORTATIONOFGOODSFORTHEPROMOTIONOFTRADE
Chapter I
Samplesofnegligible value
Article 61
1. Without prejudice to Article 65 (1) (a), samples of goods which
are of negligible value and which can be used only to solicit ordersfor goods of the type they represent shall be exempt on admission.
2. The competent authoritiesmay require that certain articles , to
qualify for exemption on admission, be rendered permanently unusable
by being torn, perforated, or clearly and indelibly marked, or by anyother process, provided such operation does not destroy their characteras samples.
3. For the purposes of paragraph 1, ‘samples of goods’ means any
article representing a type of goods whose manner of presentation and
quantity, for goods of the same type or quality, rule out its use for any
purpose other than that of seeking orders.
Chapter II
Printedmatter andadvertisingmaterial
Article 62
Subject to Article 63, printed advertising matter such as catalogues,
price lists, directions for use or brochures shall be exempt on admission
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 Member State of importation.
Article 63
The exemption referred to in Article 62 shall be limited to printed
advertisements which fulfil the following conditions:
(a) printed matter must clearly display the name of the undertaking
which produces, sells or hires out the goods, or which offers 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 exemption provided their
total gross weight does not exceed one kilogram;
(c) printed matter may not be the subject of grouped consignments
from the same consignor to the same consignee.
Article 64
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 shall also be exempton admission.1983L0181 — EN — 12.07.1985 — 001.001 — 17
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Chapter III
Goodsusedorconsumedatatradefairorsimilar event
Article 65
1. Subject to Articles66 to 69, the following s hall be exempt on
admission:
(a) small representative samples of goods intended for a trade fair or
similar event;
(b) goods imported solely in order to be demonstrated or in order to
demonstrate machines and apparatus displayed at a trade fair orsimilar event;
(c) various materials of little value, such as paints, varnishes and wall-
paper, which are to be used in the building, fitting-out anddecoration of temporary stands at a trade fair or similar event,which are destroyed by being used;
(d) printed matter, catalogues, prospectuses, price lists, advertising
posters, calendars, whether or not illustrated, unframed photographsand other articles supplied free of charge in order to advertise
goods displayed at a trade fair or similar event.
2. For the purposes of paragraph 1, ‘trade fair or similar event’
means:
(a) exhibitions, fairs, shows and similar events connected with trade,
industry, agriculture or handicrafts;
(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, for
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.
Article 66
The exemption referred to in Article 65 (1) (a) shall be limited to
samples which:
(a) are imported free of charge ass uch or are obtained at the exhibi-
tion from goodsimported in bulk;
(b) are exclusively distributed free of charge to the public at the exhi-
bition for use or consumption by the persons to whom they havebeen offered;
(c) are identifiable as advertising samples of low unitary value;
(d) are not easily marketable and, where appropriate, are packaged in
such a way that the quantity of the item involved is lower thanthe smallest quantity of the same item actually sold on the market;
(e) in the case of foodstuffs and beverages not packaged as mentioned
in (d), are consumed on the spot at the exhibition;
(f) in their total value and quantity, are appropriate to the nature of the
exhibition, the number of visitors and the extent of the exhibitor'sparticipation.
Article 67
The exemption referred to in Article 65 (1) (b) shall be limited to
goodswhich are:
(a) consumed or destroyed at the exhibition, and1983L0181 — EN — 12.07.1985 — 001.001 — 18
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(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 68
The exemption referred to in Article 65 (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 69
The exemption referred to in Article 65 (1) (a) and (b) shall not be
granted for:
(a) alcoholic products;
(b) tobacco or tobacco products;
(c) fuels, whether solid, liquid or gaseous.
TITLE X
GOODS IMPORTED FOR EXAMINATION, ANALYSIS OR TEST
PURPOSES
Article 70
Subject to Articles71 to 76, goodswhich are to undergo examination,
analysis or tests to determine their composition, quality or other tech-nical characteristics for purposes of information or industrial orcommercial research shall be exempt on admission.
Article 71
Without prejudice to Article 74, the exemption referred to in Article 70
shall be granted only on condition that the goods to be examined,analyzed or tested are completely used up or destroyed in the courseof the examination, analysis or testing.
Article 72
No exemption shall be granted in respect of goods used in examination,
analysis or tests which in themselves constitute sales promotion opera-tions.
Article 73
Exemption shall be granted only in respect of the quantities of goods
which are strictly necessary for the purpose for which they are
imported. These quantities shall in each case be determined by the
competent authorities, taking into account the said purpose.
Article 74
1. The exemption referred to in Article 70 shall cover goods which
are not completely used up or destroyed during examination, analysisor 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 territory of the
Member State of importation.1983L0181 — EN — 12.07.1985 — 001.001 — 19
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2. For the purposes of paragraph 1, ‘products remaining’ means
products resulting from the examinations, analyses or tests or goodsnot actually used.
Article 75
Save where Article 74 (1) isapplied, productsremaining at the end of
the examinations, analyses or tests referred to in Article 70 shall besubject to the relevant import value added tax, at the rate applying onthe date of completion of the examinations, analyses or tests, on thebasis of the type of goods and the value ascertained or accepted on
that date by the competent authorities.
However, the interested party may, with the agreement and under the
supervision of the competent authorities, convert products remainingto waste or scrap. In this case, the import duties shall be those applyingto such waste or scrap at the time of conversion.
Article 76
The period within which the examinations, analyses or tests must be
carried out and the administrative formalities to be completed in order
to ensure the use of the goods for the purposes intended shall be deter-mined by the competent authorities.
TITLE XI
MISCELLANEOUSEXEMPTIONS
Chapter I
Consignmentssenttoorganizationsprotectingcopyrightsorindus-
trialandcommercial patentrights
Article 77
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-
rightsor the protection of indus trial or commercial patent rightss hallbe exempt on admission.
Chapter II
Touristinformationliterature
Article 78
The following shall be exempt on admission:
(a) documentation (leaflets, brochures, books, magazines, guidebooks,
posters, whether or not framed, unframed photographs and photo-
graphic enlargements, maps, whether or not illustrated, windowtransparencies, and illustrated calendars) intended to be distributedfree of charge and the principal purpose of which is to encouragethe public to visit foreign countries, in particular in order to attendcultural, tourist, sporting, religious or trade or professional meet-
ings or events, provided that such literature contains not more
than 25 % of private commercial advertising and that the generalnature of itspromotional aimsisevident;
(b) foreign hotel lists and yearbooks published by official tourist agen-
cies, or under their auspices, and timetables for foreign transportservices, provided that such literature is intended for distributionfree of charge and containsnot more than 25 % of private commer-cial advertising;
(c) reference material supplied to accredited representatives or corre-
spondents appointed by official national tourist agencies and notintended for distribution, i.e. yearbooks, lists of telephone or telexnumbers, hotel lists, fairs catalogues, specimens of craft goods of1983L0181 — EN — 12.07.1985 — 001.001 — 20
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negligible value, and literature on museums, universities, spas or
other similar establishments.
Chapter III
Miscellaneous documentsandarticles
Article 79
The following shall be exempt on admission:
(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 countries
other than the Member State of importation;
(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 publicservices or banking establishments;
(f) official printed matter sent to the central banks of the Member
States;
(g) reports, statements, notes, prospectuses, application forms and
other documentsdrawn up by companieswith headquartersouts ide
the Member State of importation and sent to the bearers or subscri-bers of securities issued by such companies;
(h) recorded media (punched cards, sound recordings, microfilms,
etc.) used for the transmission of information sent free of charge
to the addressee, in so far as exemption does not give rise toabuses or to major distortions of competition;
(i) files, archives, printed forms and other documents to be used in
international meetings, conferences or congresses, and reports on
such gatherings;
(j) plans, technical drawings, traced designs, descriptions and other
similar documents imported with a view to obtaining or fulfilling
ordersin a country other than the Member State of importation or
to participating in a competition held in that State;
(k) documentsto be us ed in examinationsheld in the Member State of
importation by institutions set up in another country;
(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 locatedin a country other than the Member State of importation to travelagenciess et up in that State;
(n) printed formsand tickets , billsof lading, way-billsand other
commercial or office documentswhich have been us ed;
(o) official printed formsfrom national or international authorities ,
and printed matter conforming to international standards sent for
distribution by associations of countries other than the MemberState of importation to corresponding associations located in thatState;
(p) photographs, slides and sterotype mats for photographs, whether or
not captioned, sent to press agencies to newspaper or magazinepublishers;
(q) articleslis ted in the Annex to thisDirective which are produced by
the United Nationsor one of itss pecialized agencieswhatever the
use for which they are intended;
(r) collectors' pieces and works of art of an educational, scientific or
cultural character which are not intended for sale and which are1983L0181 — EN — 12.07.1985 — 001.001 — 21
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imported by museums, galleries and other institutions approved by
the competent authoritiesof the Member Statesfor the purpos e ofduty-free admission of these goods. The exemption is granted only
on condition that the articlesin ques tion are imported free of
charge or, if they are imported against payment, that they are notsupplied by a taxable person.
Chapter IV
Ancillarymaterials forthestowageandprotectionofgoodsduring
their transport
Article 80
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 to the terri-
tory of a Member State, shall be exempt on admission, provided that:
(a) they are not normally re-usable; and
(b) the consideration paid for them forms part of the taxable amount as
defined in Article 11 of Directive 77/388/EEC.
Chapter V
Litter,fodderandfeedingstuffsforanimalsduringtheirtransport
Article 81
Litter, fodder and feedingstuffs of any description put on board the
means of transport used to convey animals to the territory of a Member
State for the purpose of distribution to the said animals during the
journey shall be exempt on admission.
Chapter VI
Fuelandlubricantspresentinlandmotorvehicles
Article 82
1. Subject to Articles83 to 85, the following s hall be exempt on
admission:
(a) fuel contained in the standard tanks of private and commercial
motor vehiclesand motor cycles ;
(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.
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 for
and capable of transporting, whether for payment or not:
— more than nine persons including the driver,
— goods,
and any road vehicle for a special purpose other than transport as
such;
(b) ‘private motor vehicle’ meansany motor vehicle not covered by
the definition in (a);
(c) ‘standard tanks’ means the tanks permanently fixed by the manu-
facturer to all motor vehiclesof the s ame type asthe vehicle inquestion and whose permanent fitting enables fuel to be used
directly, 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.1983L0181 — EN — 12.07.1985 — 001.001 — 22
▼M1
Article 83
Member Statesmay limit the application of the exemption for fuel
contained in the standard fuel tanks of commercial motor vehicles:
(a) when the vehicle comesfrom a third country, to 200 litresper
vehicle and per journey;
(b) when the vehicle comesfrom another Member State:
— to 200 litresper vehicle and per journey in the cas e of vehicles
designed for, and capable of, the transport, with or withoutremuneration, of goods,
— to 600 litresper vehicle and per journey in the cas e of vehicles
designed for, and capable of, the transport, with or withoutremuneration, of more than nine persons, including the driver.
Acting in accordance with the proceduresprovided for by the
Treaty on this point, the Council shall decide, on a proposal fromthe Commission, before 1 July 1986, on the increase of the quantityof fuel admitted dutyfree and contained in the standard fuel tanks
of the vehicles referred to in the first indent of (b) of the first
subparagraph.
Article 84
Member States may limit the amount of fuel exempt on admission in
the case of:
(a) commercial motor vehiclesengaged in international trans port
coming from third countriesto their frontier zone, to a maximumdepth of 25 kilometres as the crow flies, where such transportconsists of journeys made by persons residing in that zone;
(b) private motor vehicles belonging to persons residing in the frontier
zone, to a maximum depth of 15 km asthe crow flies , contiguouswith a third country.
Article 85
Fuel exempt on admission may not be used in a vehicle other than that
in which it wasimported nor be removed from that vehicle and s tored,except during necessary repairs to that vehicle, or transferred for aconsideration or free of charge by the person granted the exemption.
Non-compliance with the preceding paragraph shall give rise to appli-
cation of the import value added tax relating to the productsin ques tion
at the rate in force on the date of such non-compliance, on the basis of
the type of goodsand the value as certained or accepted on that date bythe competent authorities.
Article 86
The exemption referred to in Article 82 shall also apply to lubricants
carried in motor vehiclesand required for their normal operation duringthe journey in question.
Chapter VII
Goodsfortheconstruction,upkeeporornamentationofmemorials
to,orcemeteries for,warvictims
Article 87
Exemption from tax shall be granted in respect of goods imported by
organizations authorized for that purpose by the competent authorities,for use in the construction, upkeep or ornamentation of cemeteries andtombsof, and memorialsto, war victimsof a country other than theMember State of importation who are buried in the latter State.1983L0181 — EN — 12.07.1985 — 001.001 — 23
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Chapter VIII
Coffins,funeraryurnsandornamentalfuneraryarticles
Article 88
The following shall be exempt on admission:
(a) coffins containing bodies and urns containing the ashes of deceased
persons, as well as the flowers, funeral wreaths and other orna-mental objectsnormally accompanying them;
(b) flowers, wreaths and other ornamental objects brought by persons
resident in a Member State other than that of importation, attendinga funeral or coming to decorate gravesin the territory of a MemberState of importation provided these importations do not reflect, byeither their nature or their quantity, any commercial intent.
TITLE XII
GENERALANDFINALPROVISIONS
Article 89
Where thisDirective providesthat the granting of an exemption s hall
be subject to the fulfilment of certain conditions, the person concernedshall, to the satisfaction of the competent authorities, furnish proof thatthese conditions have been met.
Article 90
1. The exchange value in national currency of the ECU to be taken
into consideration for the purposes of this Directive shall be fixed oncea year. The rates to be applied shall be those obtaining on the firstworking day in October and shall take effect on 1 January the
following year.
2. Member Statesmay round off the amountsin national currency
arrived at by converting the amountsin ECU.
3. Member Statesmay continue to apply the amountsof the exemp-
tionsin force at the time of the annual adjus tment provided for inparagraph 1, if conversion of the amounts of the exemptions expressedin ECU leads, before the rounding-off provided for in paragraph 2, to
an alteration of less than 5 % in the exemption expressed in national
currency.
Article 91
No provision of this Directive shall prevent Member States from conti-
nuing to grant:
(a) the privilegesand immunitiesgranted by them under cultural,
scientific or technical cooperation agreements concluded betweenthem or with third countries;
(b) the special exemptions justified by the nature of frontier traffic
which are granted by them under frontier agreementsconcluded
between them or with countriesouts ide the Community.
Article 92
Until the establishment of Community exemptions upon importation,
Member Statesmay retain the exemptionsgranted to:
(a) merchant-navy seamen;
(b) workers returning to their country after having resided for at least
six months outside the importing Member State on account of theiroccupation.
Article 93
1. Member States shall bring into force the measures necessary to
comply with thisDirective with effect from 1 July 1984.1983L0181 — EN — 12.07.1985 — 001.001 — 24
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2. Member States shall inform the Commission of the measures
which they adopt to give effect to thisDirective, indicating, where thecase arises, those measures which they adopt by simple reference to
identical provisions of Regulation (EEC) No 918/83.
Article 94
This Directive is addressed to the Member States.1983L0181 — EN — 12.07.1985 — 001.001 — 25
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ANNEX
Visualandauditorymaterials ofaneducational,scientific orculturalchar-
acter
CCT heading
NoDescription
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
ex 37.05 Plates, unperforated film and perforated film (other than cine-
matograph 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 impor-
tation, and imported up to a limit of two copiesof
each subject for copying purposes
ex b) Other:
— Archival film material (with or without sound
track) intended for use in connection with
newsreel films
— Recreational filmsparticularly s uited for chil-
dren and young people
— Other filmsof an 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 documenta-
tion services, of an educational, scientific or cultural
character
— Wall charts designed solely for demonstration and
education
ex 90.21 Instruments, apparatus or models, designed solely for demon-
strational 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 as
molecular structures or mathematical formulae
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 or
similar recording:
ex B. Recorded:
— Of an educational, scientific or cultural character
Various— Holograms for las er projection
— Multi-media kits— Materialsfor programmed ins truction, including materialsin
kit form, with the corresponding printed materials1983L0181 — EN — 12.07.1985 — 001.001 — 26