(5)

Box 37: Procedure is amended as follows: (a) Section A, First subdivision is amended as follows: (i) Code 42 is replaced by the following: ‘42 Simultaneous release for free circulation and home use of goods which are the subject of a VAT-exempt supply to another Member State and, when applicable, an excise duty suspension. Explanation: Exemption from payment of VAT and, where applicable, the excise duty suspension, is granted because the import is followed by an intra-Community supply or transfer of the goods to another Member State. In that case, the VAT and, where applicable, the excise duty will be due in the Member State of final destination. In order to use this procedure, the persons must meet the conditions listed in Article 143(2) of Directive 2006/112/EC and, where applicable, the conditions listed in Article 17(1)(b) of Directive 2008/118/EC. Example 1 : Import of goods with exemption from VAT through a tax representative. Example 2 : Excise goods imported from a third country, which are released for free circulation and are the subject of a VAT-exempt supply to another Member State. The release for free circulation is immediately followed by a movement under excise duty suspension from the place of importation initiated by a registered consignor in accordance with Article 17(1)(b) of Directive 2008/118/EC.’ (ii) Code 63 is replaced by the following: ‘63 Reimportation with simultaneous release for free circulation and home use of goods which are the subject of a VAT-exempt supply to another Member State and, when applicable, an excise duty suspension. Explanation: Exemption from payment of VAT and, where applicable, the excise duty suspension, is granted because the reimportation is followed by an intra-Community supply or transfer of the goods to another Member State. In such a case, the VAT and, where applicable, the excise duty, will be due in the Member State of final destination. In order to use this procedure, the persons must meet the conditions listed in Article 143(2) of Directive 2006/112/EC and, where applicable, the conditions listed in Article 17(1)(b) of Directive 2008/118/EC. Example 1 : Reimportation after outward processing or temporary export, with any VAT debt being charged to a tax representative. Example 2 : Excise goods reimported after outward processing and released for free circulation, which are the subject of a VAT-exempt supply to another Member State. The release for free circulation is immediately followed by a movement under excise duty suspension from the place of reimportation initiated by a registered consignor in accordance with Article 17(1)(b) of Directive 2008/118/EC.’ (b) In Section B, Second subdivision, point 1 is amended as follows: (i) The entry ‘Relief’ is replaced by the following: ‘Relief (Regulation (EC) No 1186/2009) Article No Code Relief from import duties Personal property belonging to natural persons transferring their normal place of residence to the Community 3 C01 Trousseaux and household effects imported on the occasion of a marriage 12(1) C02 Presents customarily given on the occasion of a marriage 12(2) C03 Personal property acquired by inheritance. 17 C04 School outfits, educational materials and related household effects 21 C06 Consignments of negligible value 23 C07 Consignments sent from one private individual to another 25 C08 Capital goods and other equipment imported on the transfer of activities from a third country into the Community 28 C09 Capital goods and other equipment belonging to persons engaged in a liberal profession and to legal persons engaged in a non-profit making activity 34 C10 Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex I 42 C11 Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex II 43 C12 Educational, scientific and cultural materials; scientific instruments and apparatus imported exclusively for non commercial purposes (including spare parts, components, accessories and tools) 44-45 C13 Equipment imported for non-commercial purposes by or on behalf of a scientific research establishment or organisation based outside the Community 51 C14 Laboratory animals and biological or chemical substances intended for research 53 C15 Therapeutic substances of human origin and blood-grouping and tissue-typing reagents 54 C16 Instruments and apparatus used in medical research, establishing medical diagnoses or carrying out medical treatment 57 C17 Reference substances for the quality control of medicinal products 59 C18 Pharmaceutical products used at international sports events 60 C19 Goods for charitable or philanthropic organisations 61 C20 Articles in Annex III intended for the blind 66 C21 Articles in Annex IV intended for the blind imported by blind persons themselves for their own use (including spare parts, components, accessories and tools). 67(1)(a) and 67(2) C22 Articles in Annex IV intended for the blind imported by certain institutions or organisations (including spare parts, components, accessories and tools) 67(1)(b) and 67(2) C23 Articles intended for other handicapped persons (other than blind persons) imported by handicapped persons themselves for their own use (including spare parts, components, accessories and tools) 68(1)(a) and 68(2) C24 Articles intended for other handicapped persons (other than blind persons) imported by certain institutions or organisations (including spare parts, components, accessories and tools) 68(1)(b) and 68(2) C25 Goods imported for the benefit of disaster victims 74 C26 Honorary decorations or awards 81 C27 Presents received in the context of international relations 82 C28 Goods to be used by monarchs or heads of state 85 C29 Samples of goods of negligible value imported for trade promotion purposes 86 C30 Printed matter and advertising material imported for trade promotion purposes 87-89 C31 Products used or consumed at a trade fair or similar event 90 C32 Goods imported for examination, analysis or test purposes 95 C33 Consignments sent to organisations protecting copyrights or industrial and commercial patent rights 102 C34 Tourist information literature 103 C35 Miscellaneous documents and articles 104 C36 Ancillary materials for the stowage and protection of goods during their transport 105 C37 Litter, fodder and feeding stuffs for animals during their transport 106 C38 Fuel and lubricants present in land motor vehicles and special containers 107 C39 Materials for cemeteries for, and memorials to, war victims 112 C40 Coffins, funerary urns and ornamental funerary articles 113 C41 Relief from export duties Domesticated animals exported at the time of transfer of agricultural activities from the Community to a third country 115 C51 Fodder and feeding stuffs accompanying animals during their exportation 121 C52’ (ii) In the table ‘Agricultural products’, the row for code E02 is replaced by the following: ‘Standard import values (for example: Regulation (EU) No 543/2011) E02’ (iii) In the table ‘Other’, in the Section ‘Import’, the following row is inserted between the row for code F04 and the row for code F11: ‘A movement of excise goods under an excise duty suspension arrangement from the place of importation in accordance with Article 17(1)(b) of Directive 2008/118/EC. F06’