No C 244/4 Official Journal of the European Communities 13.9.84 
II 
(Preparatory Acts) 
COMMISSION 
Proposal for a Seventeenth Council Directive on the harmonization of the laws of the 
Member States relating to turnover taxes — exemption from value added tax on the 
temporary importation of goods other than means of transport 
COM(84) 412 final 
(Submitted by the Commission to the Council on 17 August 1984) 
(84/C 244/04) 
THE COUNCIL OF THE EUROPEAN 
COMMUNITIES, 
Having regard to the Treaty establishing the 
European Economic Community, and in particular 
Articles 99 and 100 thereof, 
Having regard to the proposal from the Commission, 
Having regard to the opinion of the European Par­
liament, 
Having regard to the opinion of the Economic and 
Social Committee, 
Whereas it is important to reduce fiscal obstacles to 
the movement of goods within the Community in 
order to facilitate the supply of services and thus 
develop and strengthen the internal market; 
Whereas the widest possible exemption from VAT for 
goods temporarily imported from one Member State 
to another will contribute towards the realization of 
this objective; 
Whereas it is advisable to exclude from the scope of 
such an exemption a limited number of products 
which are intended for consumption when first used 
and which are subject to high excise duties in the 
Member States; 
Whereas, pursuant to Article 14 (1) (c) of Council 
Directive 77/388/EEC of 17 May 1977 on the 
harmonization of the laws of the Member States 
relating to turnover taxes — common system of value 
added tax: uniform basis of assessment ('), Member 
C) OJNoL145, 13.6. 1977, p. 1. States shall, without prejudice to other Community 
provisions and under conditions which they shall lay 
down for the purpose inter alia of preventing any 
possible evasion, avoidance or abuse, exempt impor­
tation of goods declared to be under temporary 
importation arrangements and which thereby qualify 
for exemption from customs duties or would so 
qualify 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 proposals designed 
to lay down Community tax rules clarifying the scope 
of the exemptions referred to in paragraph 1 of the 
said Article and detailed rules for their 
implementation; 
Whereas, in accordance with Article 16 (1) (D) of the 
abovementioned Directive, Member States may take 
special measures designed to relieve from value added 
tax supplies of goods still subject to temporary impor­
tation arrangements; 
Whereas, in accordance with Article 16 (3) of the 
abovementioned Directive, the Commission is 
required to submit to the Council proposals 
concerning common arrangements for applying value 
added tax to the transactions referred to in paragraph 
1 of the said Article; 
Whereas for imports from third countries it is 
desirable to achieve the greatest possible degree of 
uniformity between the system for customs duties and 
that for value added tax, particularly since many 
temporary importation exemptions stem from multi­
lateral international conventions which apply to all 
duties and taxes payable on or in connection with 
importation; 
Whereas it must be possible in certain circumstances 
for Member States to refuse or withdraw the benefit 
13.9.84 Official Journal of the European Communities No C 244/5 
of temporary importation exemptions or to require 
security in order to prevent avoidance or abuse; 
Whereas temporary importation exemption should 
apply only in cases where goods are intended to be 
used for the purposes which qualify them for 
exemption and then to be re-exported; whereas it is 
therefore necessary to provide for the surveillance of 
the arrangements in order to ensure that VAT 
becomes chargeable in cases when goods cease to be 
eligible for exemption; 
Whereas, as an exception to the basic rules on 
temporary importation arrangements, there would be 
an administrative simplification if certain goods which 
are imported with a view to sale were to be allowed 
the benefit of temporary importation exemption for a 
strictly limited period, 
HAS ADOPTED THIS DIRECTIVE: 
TITLE I 
GENERAL 
Article 1 
1. Member States shall exempt from value added 
tax temporary imports of the goods referred to in this 
Directive in accordance with the provisions set out 
below and under conditions fixed by them in order to 
ensure that such exemptions are correctly and simply 
applied and to prevent any evasion, avoidance or 
abuse both in respect of the temporary importation of 
the goods and any subsequent supply of services. 
2. Means of transport including pallets and 
containers shall be excluded from the scope of this 
Directive. 
3. This Directive shall, for goods other than means 
of transport, define the scope of the exemption from 
value added tax for imported goods declared to be 
under temporary importation arrangements referred 
to in Article 14 (1) (c) of Directive 77/388/EE'C and 
the rules for its implementation referred to in Article 
14 (2) of the same Directive. 
4. For the purposes of this Directive: 
(a) 'teritory of a Member State' means the territory 
defined in Article 3 of Directive 77/388/EEC; 
(b) 'temporary importation exemption' means the 
arrangements whereby goods which are intended 
to remain temporarily in the territory of a Member State and to be re-exported may be 
imported with exemption from, value added tax in 
accordance with the conditions laid down by this 
Directive; 
(c) 'competent authorities' means the competent 
authorities of the Member State in which 
application is made for goods to benefit from 
temporary importation exemption; 
(d) 'person' means a natural or legal person; 
(e) 'person established outside a Member State' 
means a natural person who has his normal 
residence, as defined in Council Directive 
83/182/EEC of 28 March 1983 on tax 
exemptions within the Community for certain 
means of transport temporarily imported into one 
Member State from another (*), outside that State 
or a legal person who has neither established his 
business nor has a fixed establishment within that 
State. 
Article 2 
1. The competent authorities shall, using an auth­
orization procedure, grant the benefit of temporary 
importation exemption to any person who, on his 
own responsibility, uses or causes to be used the 
goods for which exemption is requested. 
2. The competent authorities shall take all 
measures which they consider necessary to ensure 
that the goods can be identified and that the use to 
which they are put can be verified. 
3. The competent authorities may: 
(a) refuse to grant temporary importation exemption 
if it is considered impossible to identify the goods 
in question or to verify their use; 
(b) refuse to grant the benefit of exemption to 
persons who do not provide all the guarantees 
considered necessary, and in particular to persons 
who have previously made improper use of a 
temporary importation exemption or who have 
committed a serious infringement of customs or 
value added tax legislation. 
Article 3 
1. At the time when the benefit of temporary 
importation exemption is granted, the competent 
authorities may require security to be given to ensure 
payment of value added tax which may become due if 
the goods are put into home use or if there is a sub­
sequent supply of services involving the temporarily 
imported goods. 
O OJ No L 105, 25. 4. 1983, p. 59. 
No C 244/6 Official Journal of the European Communities 13. 9 84 
2. If security is required, the person to whom the 
benefit of temporary importation exemption has been 
granted may choose whether it shall be given by: 
(a) making a cash deposit in the currency of the 
Member State in which security is required; 
(b) a guarantor who has his normal residence or an 
establishment in the Member State in which 
security is required and who is approved by the 
competent authorities of that Member State; or 
(c) pledging securities which are negotiable in the 
Member State in which the security is required. 
3. No security shall be required: 
(a) for goods falling within the scope of Council 
Regulation (EEC) No 3/84 of 19 December 1983 
introducing arrangements for movement within 
the Community of goods sent from one Member 
State for temporary use in one or more other 
Member States ('); 
(b) for goods imported either from another Member 
State or a third country in the cases determined 
in accordance with Articles 3 and 33 of Council 
Regulation (EEC) No 3599/82 of 21 December 
1982 on temporary importation arrangements (2); 
and 
(c) for the goods covered by Article 27 (1) (c) of this 
Directive when imported from another Member 
State. 
4. If a security is required it shall not exceed the 
amount of value added tax that would have been due 
on the value of the goods at the time of their impor­
tation if they had been declared for home use at that 
time. 
Article 4 
1. Persons to whom the benefit of temporary 
importation exemption has been granted shall be 
required to submit to surveillance and inspection 
measures prescribed by the competent authorities. 
2. The competent authorities may revoke the 
benefits of temporary importation exemption if they 
find that a person benefiting from them has not 
complied with one or more of the conditions under 
which they were granted. 
O OJNoL2, 4. 1. 1984, p. 1. 
O OJ No L 376, 21. 12. 1982, p. 1. Article 5 
1. The competent authorities shall fix the period 
during which the goods may remain in the territory 
of a Member State under temporary importation 
exemption be reference to the authorized use. 
Without prejudice to the limits laid down in Articles 
13, 14, 15, 17, 25 and 27, the maximum duration of 
this period shall be 24 months. 
2. However, where execeptional circumstances so 
justify, the competent authorities may, at the request 
of the holder of the authorization, extend within 
reasonable limits and subject to the conditions laid 
down by this Directive the period referred to in 
paragraph 1 in order to permit the authorized use. 
Article 6 
1. Member States shall allow a supply, within the 
meaning of Article 5 of Directive 77/388/EEC, of 
goods benefiting from temporary importation 
exemption to be exempted from value added tax 
provided that the goods remain the property of a 
person established outside the territory of the 
Member State of importation and continue to remain 
eligible for temporary importation exemption. 
2. The benefits of temporary importation 
exemption may be transferred to any other person, at 
that person's request, where he satisfies the conditions 
under which the exemption was initially granted and 
assumes the obligations incumbent on the holder of 
the original authorization, particularly those arising 
from the fixing of the period during which the goods 
remain under temporary importation exemption. 
Article 7 
1. A chargeable event shall occur and value added 
tax shall become chargeable: 
(a) when goods benefiting from temporary impor­
tation exemption are declared for home use; or 
(b) in cases falling under Article 4 (2), either at the 
moment at which one of the conditions under 
which exemption was granted ceases to be 
fulfilled or at the time at which exemption was 
granted if it is established that the condition in 
question has never been fulfilled. In such cases 
the goods shall be deemed to have been released 
for home use at the moment in question; 
13.9.84 Official Journal of the European Communities No C 244/7 
(c) when goods which are recoverable in the form of 
waste products resulting from duly authorized 
destruction are declared for home use. 
2. Value added tax shall not become chargeable if 
goods benefiting from temporary importation are: 
(a) placed with a view to their subsequent expor­
tation : 
— under warehouse arrangements, 
— in a free zone, or 
— under Community transit arrangements, or 
one of the sets of international transport 
arrangements referred to in Article 7 (1) of 
Council Regulation (EEC) No 222/77 of 
13 December 1976 on Community transit (1), 
provided that Community law allows the use 
of such arrangements; or 
(b) destroyed under customs control or are proved, 
to the satisfaction of the competent authorities, to 
have been totally destroyed or irretrievably lost as 
the result of the nature of the goods or of 
unforeseeable circumstances or force majeure. 
Article 8 
1. Temporary importation exemption shall not be 
granted for goods temporarily imported from third 
countries with partial relief from import duties under 
the provisions of Title III of Regulation (EEC) No 
3599/82. 
2. In such cases a chargeable event shall occur at 
the time when the goods enter the territory of the 
Member State. However, value added tax shall not 
become chargeable until the import duties due under 
partial relief are levied. 
TITLE II 
SCOPE OF THE TEMPORARY IMPORTATION 
EXEMPTION FOR GOODS IMPORTED INTO ONE 
MEMBER STATE FROM ANOTHER 
Article 9 
Temporary importation exemption shall be granted 
for goods, other than those listed in the Annex, 
temporarily imported into one Member State from 
another provided that such goods: 
(a) are intended to be re-exported without alteration 
to another Member State; 
O OJNoL38, 9. 2. 1977, p. 1. (b) satisfy the conditions laid down in Articles 9 and 
10 of the Treaty establishing the European 
Economic Community or, in the case of goods 
falling under the Treaty establishing the 
European Coal and Steel Community, are in free 
circulation; 
(c) have been acquired subject to the rules governing 
the application of value added tax in the Member 
State of departure, and have not benefited, by 
virtue of their temporary exportation, from any 
exemption from value added tax; and 
(d) remain the property of a person established 
outside the territory of the Member State of 
importation. 
Article 10 
Any goods imported into one Member State from 
another which do not qualify for exemption under 
Article 9 shall qualify for temporary importation 
exemption if, had they been imported from a third 
country, they would qualify for such exemption under 
Title III. 
TITLE III 
SCOPE OF THE TEMPORARY IMPORTATION 
EXEMPTION FOR GOODS IMPORTED FROM A 
THIRD COUNTRY 
CHAPTER 1 
Professional equipment 
Article 11 
1. Temporary importation exemption shall be 
granted for professional equipment. 
2. 'Professional equipment' means the equipment 
and accessories needed for the exercise of his trade or 
profession by a person established outside the 
territory of the Community who is in a Member State 
to perform a particular job of work inasmuch as such 
equipment falls within the scope of Article 7 of Regu­
lation (EEC) No 3599/82. 
3. The exemption referred to in paragraph 1 shall 
be granted, provided that the professional equipment 
is: 
(a) owned by a person established outside the 
territory of the Community; 
(b) imported by a person established outside the said 
territory; and 
(c) to be used exclusively by the person entering the 
said territory, or under his supervision. 
No C 244/8 Official Journal of the European Communities 13.9.84 
However, the condition referred to in (c) shall not 
apply to cinematographic equipment imported for the 
purpose of producing films under a co-production 
contract concluded with a person established in the 
territory of the Member State of importation. 
In the case of joint radio or television programme 
productions, professional equipment may be the 
subject of a hire or similar contract to which a person 
established in the territory of the Member State of 
importation is party. 
4. Exemption shall be granted, in the same way as 
for the equipment itself, for any spare parts sub­
sequently imported for the repair of the equipment 
referred to in paragraph 1. 
CHAPTER 2 
Goods for display or use at an exhibition, fair, 
symposium or similar event 
Article 12 
1. Temporary importation exemption shall be 
granted for: 
(a) goods intended for display or to be the subject of 
a demonstration at an event; 
(b) goods intended for use at an event for the 
purpose of presenting imported products, such as: 
— goods necessary for demonstration of 
imported machinery or apparatus on 
exhibition, 
— equipment, including electrical fittings, used 
for constructing and decorating the temporary 
stands of a person established outside the 
territory of the Community, 
— advertising material and demonstration and 
other equipment intended for use in 
publicizing imported goods on exhibition, 
such as sound recordings, films and 
transparencies, together with the apparatus 
required in connection with their use; 
(c) equipment, including interpretation apparatus, 
sound recording apparatus and educational, 
scientific or cultural films, intended for use at 
international meetings, conferences and symposia; 
(d) live animals intended for exhibition at, or parti­
cipation in, an event; 
(e) products obtained during an event from goods, 
machinery, apparatus or animals imported 
temporarily. 2. An 'event' means: 
(a) a trade, industrial, agricultural or craft exhibition, 
fair, or similar show or display; 
(b) an exhibition or meeting which is primarily 
organized for a charitable purpose; 
(c) an exhibition or meeting which is primarily 
organized to promote any branch of learning, art, 
craft, sport or scientific, technical, educational, 
cultural, trade union or tourist activity, or to 
promote friendship between peoples or to 
promote religious knowledge or worship; 
(d) a meeting of representatives of international 
organizations or international groups of organi­
zations; 
(e) a representative meeting of an official or 
commemorative character; 
except exhibitions organized for private purposes in 
shops or business premises with a view to sale of the 
goods imported. 
CHAPTER 3 
Teaching aids and scientific equipment 
Article 13 
1. Temporary importation exemption shall be 
granted for: 
(a) teaching aids; 
(b) spare parts and accessories for such aids; 
(c) tools especially designed for the maintenance, 
checking, calibration or repair of such aids. 
2. 'Teaching aid' means any aid intended for the 
exclusive purpose of teaching or vocational training, 
and in particular models, instruments, apparatus, 
machines and accessories therefore, inasmuch as such 
aids fall within the scope of Article 10 of Regulation 
(EEC) No 3599/82. 
3. The exemption referred to in paragraph 1 shall 
be granted provided that the teaching aids, spare 
parts, accessories or tools: 
(a) are imported by educational or vocational 
training establishments which are essentially non­
profit-making and have been approved by the 
competent authorities for the purposes of this 
exemption and are used under the supervision 
and responsibility of such establishments; 
(b) are used for non-commercial purposes; 
(c) are imported in reasonable quantities, having 
regard to their intended purpose; and 
13.9.84 Official Journal of the European Communities No C 244/9 
(d) remain throughout their stay in the territory of 
the Member State of importation the property of 
a person who is established outside the 
Community. 
4. The period during which such teaching aids may 
be granted exemption shall not exceed six months. 
Article 14 
1. Temporary importation exemption shall be 
granted for: 
(a) scientific equipment and accessories; 
(b) spare parts for such equipment; 
(c) tools specially designed for the maintenance, 
checking, calibration or repair of scientific 
equipment used in the territory of the Member 
State of importation exclusively for purposes of 
scientific research or teaching. 
2. 'Scientific equipment' means instruments, 
apparatus, machines and accessories thereof used 
solely for the purpose of scientific research or 
education. 
3. The exemption referred to in paragraph 1 shall 
be granted provided that the scientific equipment, 
accessories, spare parts and tools: 
(a) are imported by scientific or educational 
establishments which are essentially non-profit-
making and have been approved by the competent 
authorities for the purposes of this exemption and 
are used under the supervision and responsibility 
of such establishments; 
(b) are used for non-commercial purposes; 
(c) are imported in reasonable numbers having 
regard to their intended purpose; and 
(d) remain throughout their stay in the territory of 
the Member State of importation the property of 
a person who is established outside the 
Community. 
4. The period during which such scientific 
equipment may be granted exemption shall not 
exceed six months. 
CHAPTER 4 
Medical, surgical and laboratory equipment 
Article 15 
1. Temporary importation exemption shall be 
granted for medical, surgical and laboratory 
equipment intended for hospitals and other medical 
institutions provided that the said equipment: (a) has been dispatched on an occasional basis, on 
loan and free of charge, and 
(b) is intended for diagnostic and therapeutic 
purposes. 
2. The period during which medical, surgical and 
laboratory equipment may be granted exemption shall 
not exceed six months. 
CHAPTER 5 
Materials for use in countering the effects of disasters 
Article 16 
1. Temporary importation exemption shall be 
granted for materials for use in connection with 
measures taken to counter the effects of disasters 
affecting the territory of the Member State of impor­
tation, provided that such materials: 
(a) have been imported on loan and free of charge; 
and 
(b) are intended for State bodies or bodies approved 
by the competent authorities. 
CHAPTER 6 
Packings 
Article 17 
1. Temporary importation exemption shall be 
granted for packings. 
2. 'Packings' means: 
(a) holders used, or to be used, as external or 
internal coverings for goods; 
(b) holders on which goods are, or are to be, rolled, 
wound or attached; 
but excluding packing materials such as straw, paper, 
glass wool and shavings when imported in bulk. 
3. The exemption referred to in paragraph 1 shall 
be granted provided that: 
(a) if the packings are imported filled, they are 
declared as being for re-exportation empty or 
filled; or 
(b) if the packings are imported empty, they are 
declared as being for re-exportation filled. 
4. Packings admitted under temporary importation 
exemption cannot be used, even as an exception, 
between two points located within the territory of the 
Member State of importation except with a view to 
the export of goods outside that territory. In the case 
of packings imported filled, this ban shall apply only 
from the time that their contents are emptied. 
No C 244/10 Official Journal of the European Communities 13.9.84 
5. The period during which such packings may be 
granted exemption shall not exceed six months where 
they are imported filled or three months where they 
are imported empty. 
CHAPTER 7 
Travellers' personal effects 
Article 18 
1. Temporary importation exemption shall be 
granted in respect of the personal effects which 
travellers are carrying on their person or in their 
personal luggage for the duration of their stay in the 
territory of the Member State of importation. 
2. 'Personal effects' means any clothing and other 
new or used articles intended for the personal use of 
the traveller. 
'Personal luggage' shall have the meaning ascribed to 
it in Council Directive 69/169/EEC of 28 May 1969 
on the harmonization of provisions laid down by law, 
regulation or administrative action relating to 
exemption from turnover tax and excise duty on 
imports in international travel ('). 
CHAPTER 8 
Commercial samples, advertising material and goods 
for testing 
Article 19 
Temporary importation exemption shall be granted in 
respect of: 
(a) samples which are representative of a particular 
category of goods and which are intended to be 
used exclusively for demonstration purposes with 
a view to obtaining orders for similar goods; 
(b) films demonstrating the nature or the operation 
of equipment or products owned or produced by 
a person established outside the territory of the 
Community, provided that they are not intended 
for public showing for charge; 
(c) tourist publicity material falling within the scope 
of Article 20 (d) of Regulation (EEC) No 
3599/82; 
(d) goods of any kind which are to be subjected to 
tests, experiments or demonstrations, including 
the tests and experiments required for type-
approval procedures, but excluding any tests, 
experiments or demonstrations constituting a 
gainful activity; 
(e) goods of any kind to be used to carry out tests, 
experiments or demonstrations, but excluding any 
0) OJNoL133, 4. 6. 1969, p. 6. tests, experiments or demonstrations constituting 
a gainful activity. 
CHAPTER 9 
Welfare material for seafarers 
Article 20 
1. Temporary importation exemption shall be 
granted for welfare material for seafarers. 
2. The following definitions shall apply: 
— 'welfare material' means material intended for 
cultural, educational, recreational, religious or 
sporting activities by seafarers, inasmuch as such 
material falls within the scope of Article 21 of 
Regulation (EEC) No 3599/82, 
— 'seafarers' means all persons transported on board 
a vessel and responsible for tasks relating to the 
operation or servicing of the vessel at sea. 
3. The exemption referred to in paragraph 1 shall 
be granted provided that the material is: 
(a) disembarked from a vessel for temporary use on 
land by the crew for a period not exceeding that 
of the vessel's stay in port; 
(b) imported for temporary use in cultural or social 
establishments for a period not exceeding six 
months. 'Cultural or social establishments' means 
hostels, clubs and recreational premises for 
seafarers, managed by either official bodies or 
religious or other non-profit-making organi­
zations, and also places of worship where regular 
services are held for seafarers. 
CHAPTER 10 
Goods for use by public authorities in border zones 
Article 21 
Temporary importation exemption shall be granted 
for the various equipment used, under the supervision 
and responsibility of a public authority, for the 
building, repair or maintenance of infrastructure of 
general importance in border zones. 
CHAPTER 11 
Animals 
Article 22 
Temporary impbrtation exemption shall be granted 
for: ; •'..,. -
13.9.84 Official Journal of the European Communities No C 244/11 
(a) live animals of any species imported for dressage, 
training or breeding purposes or in order to be 
given veterinary treatment; 
(b) live animals of any species imported for trans-
humance or grazing purposes; 
(c) draught animals and equipment belonging to 
persons established outside the territory of the 
Community but in close proximity to the territory 
of the Member State of importation provided that 
they are imported by such persons for working 
land located inside that territory, involving the 
performance of agricultural work or the 
unloading or transport of timber. 
CHAPTER 12 
Films, tapes and other carrier material for recorded 
sound 
Article 23 
Temporary importation exemption shall be granted 
for: 
(a) positive cinematograph films, printed and 
developed, intended for projection prior to 
commercial use; 
(b) films, magnetic tapes and wires which are 
intended to be provided with a sound track, 
dubbed or copied and then re-exported; 
(c) carrier material for recorded sound and data-
processing, including punched cards, made 
available free of charge to the importer. 
CHAPTER 13 
Goods for use in production for export 
Article 24 
Temporary importation exemption shall be granted 
for: 
(a) moulds, dies, blocks, drawings, sketches and 
other similar articles intended for a person 
established in the territory of the Member State 
of importation, where at least 75 % of the 
production resulting from their use is exported 
from that territory; 
(b) measuring, checking and testing instruments and 
other similar articles intended for a person 
established in the territory of the Member State 
of importation for use in a manufacturing 
process, where at least 75 % of the production 
resulting from their use is exported from that 
territory; 
(c) special tools and instruments made available free 
of charge to a person established in the territory 
of the Member State of importation for use in the manufacture of goods which are to be exported in 
their entirety, on condition that such special tools 
and instruments remain the property of the 
consignee of the said goods. 
CHAPTER 14 
Replacement means of production 
Article 25 
1. Temporary importation exemption shall be 
granted for replacement means of production made 
temporarily available free of charge to the importer 
on the initiative of the supplier of similar means of 
production to be subsequently imported for release 
for home use or for means of production re-installed 
after repair. 
2. The period during which these replacement 
means of production may remain under temporary 
importation exemption may not exceed six months. 
CHAPTER 15 
Imported goods which have no economic effect 
Article 26 
Temporary importation exemption shall be granted 
for goods temporarily imported into the territory of 
the Member State of importation in particular 
circumstances which have no economic effect. 
TITLE IV 
GOODS IMPORTED FOR POSSIBLE SALE 
Article 27 
1. By way of derogation from Article 1 (4) (b), 
temporary importation exemption shall be granted 
for: 
(a) second-hand goods imported with a view to their 
sale by auction; 
(b) goods imported under a contract of sale, which 
are to be subjected to satisfactory acceptance 
tests; 
(c) works of art imported for the purposes of 
exhibition, with a view to possible sale; 
(d) consignments on approval of made-up articles of 
fur, precious stones, carpets and articles of 
jewellery, provided that their particular charac­
teristics prevent their being imported as samples. 
2. 'Works of art' means: 
(a) paintings, drawings and pastels including copies, 
executed entirely by hand, excluding hand-
No C 244/12 Official Journal of the European Communities 13.9.84 
decorated manufactured wares and industrial 
drawings; 
(b) lithographs, prints and engravings, signed and 
numbered by the artist, obtained from 
lithographic stones, plates or other engraved 
surfaces, executed entirely by hand; 
(c) original sculptures and statuary, excluding mass-
produced reproductions and handicrafts of a 
commercial nature; 
(d) photographs excluding posters and industrially-
made reproductions; 
(e) tapestries made by hand from original designs 
provided by artists, provided that there is not 
more than one example of each; 
(f) original ceramics and mosaics on wood. 
3. The exemption referred to in paragraph 1 shall 
apply to goods imported both from other Member 
States and from third countries. 
4. The period during which exemption may be 
granted for the goods referred to in paragraph 1 may not exceed six months in the case of paragraph 1 (a), 
(b) and (c) and four weeks in that of paragraph 1 (d). 
5. If the goods referred to in paragraph 1 are not 
re-exported within the relevant time period laid down 
in paragraph 3, or are sold within that time period, 
they shall be deemed to have been released for home 
use at the moment at which exemption was granted, 
and value added tax shall become chargeable 
accordingly. 
TITLE V 
FINAL PROVISIONS 
Article 28 
Member States shall bring into force the measures 
necessary to comply with this Directive not later than 
1 July 1985. They shall forthwith inform the 
Commission thereof. 
Article 29 
This Directive is addressed to the Member States. 
ANNEX 
List of goods excluded from the exemption granted by Article 9 
CCT 
heading No 
ex 
ex 
ex 
ex 
ex 
ex 
ex 09.01 
09.01 
21.02 
09.02 
21.02 
22.03 
22.05 
22.05 
22.06 
22.08 
22.09 
24.02 
24.02 
24.02 
27.10 
33.06 A I 
A II 
A 
B 
A 
BandC 
A 
B 
C Description 
Coffee, not roasted 
Coffee, roasted 
Coffee extracts, essences and concentrates 
Tea 
Tea extracts, essences and concentrates 
Beer 
Sparkling wine 
Still wine 
Vermouths etc. 
Ethyl alcohol 
Spirits, liqueurs, etc. 
Cigarettes 
Cigars 
Smoking tobacco 
Petroleum oils 
Perfumes and toilet water