ARCHIVESHISTORIQUES
DELACOMMISSION
COLLECTION RELIEEDES
DOCUMENTS "COM"
COM(73)2081
Vol.1973/0375

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COMMISSION OPTHEEUROPEAN COMMUNITIES
COM(73)2081final
Brussels,13November1973
PROPOSAL FORA
REGULATION(EEC)OPTEECOUNCIL
ontheimportationfreeofCommonCustomsTariff
dutiesofeducational ,scientific andculturalmaterials
»
(submittedtotheCouncil "bytheCommission)
■
COM(73)2031final

EXPLANATORY IIEtlORANDUK
TheAgreementofFlorenceontheimportationofeducational ,
scientificandculturematerials,drawnupundertheauspicesofUIJESCO,
andwhichenteredintoforceon12May1952»madeprovisionfortheimpor­
tationofthematerialsinquestionfreeofcustomsduties,subjectto
certainconditions.SightoftheninehemberStatesoftheCommunityhave
alreadybeenpartiestothisAgreement -forseveralyears.Ireland,who
hasrecentlyacceededtoit,doesnotyet,however,applyitsprovisions.
Actually,eveninthei.emberStateswhichapplytheAgreementof
Florence,widedifferencesexistinthescopeofthemeasuresadoptedontheba­
sisofthisAgreement *Thesedisparitiesresultpartlyfromthemoreor
lessliberalinterpretation whichithasbeenpossibletogivebyeachof
themtotheactualproposalsoftheAgreement.Moreimportantly,inasfar
asduty-freeentryundertheAgreementisconditional ontheexistanceof
certainpointsoffact,(theabsenceofinstrumentsorapparatusofequivalent
scientificvalueto-thoseforwhichduty-freeimportationisrequested),they
alsopartlyresultfromthispointoffactbeingassessedsolelybyreference
totheMemberStateconcernedandnotbyreferencetotheCommunityconsidered
asawhole.
Addedtothelegalproblemwhichisraisedby-theexistanceof
measuresofderogationinthe1ember-States–undervaryingconditions–
concerningtheapplicationoftheCommonCustomsTariff^thereisaneconomic
problemwhich,bearinginmindtheobjectivesoftheTreatyestablishing
theEuropeanEconomicCommunity,mustbesettledinsuchamannerthat,for
duty-freeadmissiontobegranted,consideration musthenceforthbegiven
totheabilityofCommunityindustryasawholetosupplytheapparatus
orinstrumentsnecessaryforeducationorscientificresearchwithinthe
Community.
•••/•••

f2!•
This proposal foraRegulation formulates provisions which ,it
would benecessary toadopt foruniform implementation oftheFlorence
Agreement inalloftheMember States .Inoutline ,this isasfollows :
» - ,
a)Articles 1and2,considered together with Annexes IandII
constitute ! "tGrms of "theTariff ,asimple transposition oftheprovisions
oftheFlorence Agreement .
b)Article 3fixes theconditions fortheimportation free of
Common Customs Tariff duties ofscientific instruments andapparatus
intended foreducation andforscientific research .Bytransposing ,ina
Community context ,theprovisions ofAnnex D(b)oftheFlorence Agreement ,
itishenceforth required that duty-free admission shall besubject tothe
condition that instruments orapparatus ofequivalent scientific value
should notcurrently bemanufactured intheCommunity ,which istobe
/ considered henceforth asthe "country ofimportation ".Thus thesituation
resulting from theimplementation ofthis Agreement intheCommunity will
bemade incomplete conformity with theTreaty ofRome .
c)Because ofcontinual scientific technical progress itisnot
possible toproduce alist ofinstruments andapparatus capable ofbeing
admitted duty–free atanygiven time . .Such alist ,;which would require
constant revision ,would moreover involve thedisadvantage ofenumerating
these instruments andapparatus under acommercial denomination which
ishardly compatible with theneutral ,aspect proper toalltariff provisions .
/■

3
Ithasalso"beenconsideredpreferabletosetupaprocedurefor
consultationunderaCommittee(whichistheobjectofArticleg)whichallows
closeandeffectivecollaboration between ,theMemberStatesandtheComnission.
Thisprocedureallowsinparticular ,forittobe:determined,inresponseto
arequestforduty–freeadmission,whetheraninstrumentorapparatusof
equivalentscientificvaluetothatonwhichtherequestisbased,is
availableintheCommunity.Itcouldalsobeused,iftheoccasionarose,
todeterminetheconditionsofapplication ofoneorotheroftheprevisions
ofthebasicprocedure.
d)IntheopinionoftheCommission,theabove–mentionedCommittee,
theconditionsoffunctioningofwhichvouldbethesameasthoseofthe
specialised Committeesalreadyinexistanceforcustomsmatters,mightvery
welleventuallyhaveattributedtoitresponsibilities inothersectors
ofcustomslegislation ,inviewofthepracticalapplicationofmeasures
currentlyincourseofpreparation bytheServicesoftheCommissionand
whose finalformulationwillconstituteadecisivesteptowards
achievingtheCustomsUnion.Suchmeasuresincludeacommonprocedurefor
releaseforfreecirculation,ageneralprocedureforcustomsduty–free
allowances,rulesforrepaymentandrecuperation ofcustomsdutiesandother
impostsatimportation ,aprocedureapplicabletoreturnedgoods,etc...
TheroleoftheCommitteewhichitisproposedtosetupwouldthusbeto
participateindrawingupmeasuresnecessaryfortheimplementation of
Communitycustomsprovisionsotherthanthoseappropriatetoparticular
sectorsofcustomslegislation whereaspecialised Committeealready
operates(Nomenclature,Value,Origin,InwardProcessing,CommunityTransit).
Thetitleproposedforthiscommitteeis"GeneralCustomsProcedures
Committee"incontrastwiththeexistingcommitteesfor"specialised "
customsprocedures.
e)TheprovisionsofArticle5tendtolimitthebenefitofduty-free
admissiontousersofmaterialsofaneducational,scientificorcultural
character(andinparticularscientificinstrumentsorapparatus)which
fulfillalloftheconditionsnecessaryforitsbeinggranted.Thoseattract
nospecialcomment.
/

4
Bearing inmind theobject ofthis proposal ,itseems desirable
for ittobesubmitted foropinion totheEuropean Parliament aswell as
totheEconomic and Social Committee .

Proposal fora
Regulation (EEC)
ofthe Council
onthe importation free ofCommon Customs
Tariff duties ofeducational ,scientific
and cultural materials
THECOUNCIL OPTHEEUROPEAN COIOTITIES ,
HAVING REGARD totheTreaty establishing theEuropean Economic Community
andinparticular Article 28thereof ,
HAVING REGARD totheproposal oftheCommission ,
HAVING REGARD totheOpinion oftheEuropean Parliament ,
HAVING REGARD totheOpinion oftheEconomic andSocial Committee ,
Whereas ,inorder tofacilitate thefree exchange ofideas aswell asthe
exercise ofcultural activities andscientific research within theCommunity ,
itisnecessary toallow ,byallpossible means ,theadmission free of
Common Customs Tariff duties ofeducational ,scientific andcultural mate­
rials imported from third countries ;whereas ,moreover ,theAgreement of
Florence ,drawn upunder theauspices oftheUnited Nations Educational ,
Scientific andCultural Organisation (UNESCO ),which entered into force
on21May1952 andwhich provides abasis fortherelative provisions to
beimplemented inthemajority oftheMember States ,makes provision for
such customs duty-free admission tobegranted ;
Yfhereas ,theapplication ofcustoms duty-free admission inrespect of
educational ,scientific andcultural materials must beuniform throughout
theCommunity :

Whereas,inrespectmoreespeciallyofscientificinstrumentsorapparatus,
andinordertotakeintoaccountthemanufacturing potentialsofCommunity
industry,grantingofduty-freeadmissionmustbesubjecttoinstrumentsor
apparatusofequivalentscientificvaluenotbeingavailableintheCommunity,
andnotjustintheIlemberStateinwhichtheimportationtakesplace;
Whereas,duetorapidtechnicalprogressinthesphereofscientificappa^-
ratusandinstruments,recognitionofthisfactcallsforaCommunitypro­
cedureofconsultation underaCommitteetoallowcloseandeffective
collaboration betweentheMemberStatesandtheCommissioninthisrespect,
whereasitisimportanttoensuretheuniformimplementation oftheprovi­
sionsofthisRegulationandforthispurposetomakeprovisionfora
Communityproceduretoallowtheadoptionofmethodsofimplementation for
itwithintheappropriateperiodoftime,
HASADOPTEDTHISREGULATION i'■
Article1
Educational,scientificandculturalmaterialslistedinAnnexIshallbe
admittedfreeofCommonCustomsTariffduties,irrespective oftheusefor
whichtheyareintended..
■Article2
1.Educational,scientificandculturalmaterials,listedinAnnexIIshall
beadmittedfreeofCommonCustomsTariffdutieswhentheyareintended:
–eitherforpublicestablishments andorganisations orpublicinstitutions
ofoneducational,scientificorculturalcharacter,
–orforpublicestablishments andorganisations orpublicinstitutions
withinthespecifiedcategoriesinrespectofeacharticleincolumn3
ofthesaidAnnex,inasfarastheymayhavebeenapprovedforthis
purposebythecompetentauthoritiesofthei-iemberStates.

2,Duty–freeadmissionreferredtoinparagraphIshallbegranteddirectly
bythecompetentauthoritiesofthe,MemberStateonwhoseterritoryis
situatedtheimportingestablishment ororganisation ,andinaccordance
withtheprocedureswhichtheyshalllaydown.
Article3
*1.Scientificinstruments andapparatusnotincludedinArticles1and2
whichareimportedexclusivelyforeducational purposesorforscientific
pureresearchshallbeadmittedfreeofCommonCustomsTariffduties,
when:
a)theyareintendedfor:
–publicestablishments orinstitutions whoseprincipalactivityis
'educationorscientificresearch;•
-scientificoreducationalestablishments ofaprivatenature,
approvedforthispurposebythecompetentauthoritiesofthe
MemberStates,
andwhen
b)instrumentsorapparatusofequivalentscientificvaluearenotcur­
rentlymanufactured intheCommunity,
2,Duty–freeadmissionreferredtoinparagraphIshall,subjecttothepro­
ductionofallnecessaryevidence,boapplicabletocomponents,spare
partsandaccessoriesnecessaryfortheoperationofscientificinstru­
mentsandapparatuswhicharethemselvesadmissibleduty–free.

3.Fortheimplementation ofthe -provisions ofthis -Article ,
-by"scientific pure research "shall beunderstood research carried
outfornon-commercial purposes t
4
–"equivalent scientific value "shall "beassessed bycomparason ofthe
characteristics andthespecifications appropriate totheinstrument
orapparatus which isthesubject oftherequest ,with those ofthe
corresponding instrument orapparatus manufactured intheCommunity ,
inorder todetermine whether thelatter maybeused forthesame
scientific purposes asthos£°&hich theinstrument orapparatus which
isthesubject oftherequest areintended ,andwhether itcanbeused
forpurposes comparable with those expected from thelatter .
–ascientific instrument orapparatus shall beconsidered ascurrently
being manufactured intheCommunity when itsdelivery period ,counting
from thetime oftheorder ,(account being taken ofcommercial practices
inthemanufacturing sector under consideration ),isnotappreciably
/
longer then thedelivery period oftheinstrument orapparatus mrespect
ofwhich therequest ismade ,or,when this period does notexceed the
latter delivery–period tosuch anextent that thedestination oruse
initially intended fortheinstruments orapparatus would beappreciably
v■affected byit. •; . . ;.
4*Normal materials ofequipment shall ,inanycase ,beexcluded from duty-free
admission ,unless they portray certain particularities notpossessed bymate­
rials available intheCommunity .
Article 4
Duty-free admission referred toinArticle 3shall bogranted bythecompetent
authority oftheMember State onwhose territory thereceiving establishment
ororganisation is'situated .

5..
Grantingofduty–freeadmissionshall,besubjecttotheconditionlaid
downyamongtheconditionsfiredinaccordancewiththeprocedurereferred
toinArticle8,thatinstrumentsorapparatusofequivalentscientific
valuetothoseinstrumentsorapparatusforwhichduty–freeadmissionis
requestedshallnotcurrentlybemanufactured intheCommunity# .
Article5
1.ThearticleslistedmAnnexIIandthescientificinstruments andappa­
ratusreferredtoinArticle3,whichhavebeenadmittedduty–freemay
notbelent|hiredoutortransferredeitheronpayment,orfreeofcharge
withouttheprioragreement -ofthecompetentauthorityoftheMemberState
inwhichentrywasmadeforreleaseofthegoodsforfreecirculation.
2.Shouldanarticlebelent,hiredoutortransferredeitheronpayment
orfreeofchargetoanestablishment ororganisation entitledtobenefit
fromduty–freeadmissionbyvirtueofArticle2(l)orArticle3(l),
thendutyfreeadmissionshallremaingrantedinsofarasthelatter
usesthearticle,instrumentorapparatusfornon-commercial purposes.
Inothercases,theloan,hireortransfereitheronpaymentorfree.
ofcharge,ofanarticleshall.besubjectt.opriorpaymentofcustoms
duties,atratesinforceatthedateoftheloan,hireortransfer,
calculatedaccordingtothetypeofgoodsandtheirvalueforcustoms
purposesapplicableatthatdate,,bythecompetent ,authoritiesofthe
MemberStateinwhichentrywasmadeforreleaseofthegoodsforfree
circulation .
•••/••*

Article 6
1.AGeneral Customs Procedures Committee shall "besetup,hereinafter
referred toelsthe"Committee ",composed ofrepresentatives ofMember
States ,andwith arepresentative oftheCommission asChairman .
2.TheCommittee shall setupitsowninternal arrangements .
Article 7
TheCommittee shall examine allquestions relating totheimplementation
ofthis Regulation which areputtoit "byitsChairman ,whether onhisown
initiative orattherequest oftherepresentative ofaMember State .
Article 8
1.Theprovisions necessary fortheimplementation ofArticle 39Article 4»
second subparagraph ,andArticle 5shall beadopted inaccordance with
'*theprocedure setoutinparagraphs 2and 3.
2.TheCommission representative shall submit totheCommittee adraft of
themeasures tobetaken .TheCommittee shall give itsopinion onthis
draft within atime limit which theChairman may fixdepending onthe
urgency ofapartioular question .Itshall decide byamajority ofthe
forty three votes ,thevotes oftheMember States being subject tothe
considerations provided forinArticle 148 (2)oftheTreaty .TheChairman
shall not vote .
3.a)TheCommission shall adopt theproposed measures when they arein
conformity with theopinion oftheCommittee .
b)When theproposed measures arenotinconformity with theopinion ofthe
Committee ,orintheabsence ofanyopinion ,theCommission shall without
delay submit aproposal totheCouncil inrespect ofthemeasures tobe
taken .TheCouncil shall &otby -a'qualified .majority#

c)Ifattheexpiry ofatime–limit ofthree months ,counting from the
date ofsubmission totheCouncil ,ithasnotacted ,then'
theproposed measures shall beadopted bytheCommission .
Article 9
This regulation shall enter into force on«...
This regulation shall bebinding initsentirety anddirectly applicable
inall Member States .
Done atBrussels ,
FortheCouncil ,
ThePresident ,

ANNEXEI
C.CoT.No Dosoription ofarticles
49.11
ex90.21A.Books,publications anddocuments
Otherprintedmatter,includingprintedpicturesandphoto­
graphs:
exB.Othert
–"booksanddocumentsproducedbyprocessesother
thanprintingincludingmicro–copiesonopaquema­
terials
–officialdocuments,parliamentary andadministrative ,
publishedintheircountryoforigin#
–travelpostersandtravelliterature(pamphlets,
guides,time–tables,leafletsandsimilarpublica­tions),whetherillustratedornot,includingthose
publishedbyprivatecommercialenterprises ,whose'
purposeistostimulatetraveloutsidetheEuropean
Communities „••
,–publications whosepurposeistostimulatestudy
outsidetheEuropeanCommunities .
–cataloguesofbooksandpublications ,beingbooks-
andpublications offeredforsalebypublishersor
booksellers established outsidetheEuropeanCommu­
nities
–cataloguesoffilms,recordingsorothervisualan,d
auditorymaterialofanpduca.tional »scientificor
'culturalcharacter,beingcataloguesissuedbyor
onbehalfof-theUnitedNations,oranyofitsspe­
cialisedagencies
Geographical ,hydrographical orastronomicalreliefmaps
andcharts,producedbyprocesses'otherthanprinting
NOTE:thefollowingareexcludedfromduty-freeadmission
a)Books,publications anddocuments(exceptcatalogues ,travelpostersandtravelliteraturereferredto *
above)publishedbyorforaprivatecommercial ;
enterprise,essentiallyforadvertisingpurposes...
•••/••*

-2-
ANNEX I(Cont 'd)
C«C*T *No .Description ofarticles
Γ
ex90.21
(Contd .)b)newspapers andperiodicals inwhich theadvertising
matter isinexcess of ,70percent by.space .....
c)allother items (except catalogues referred to
above )inwhich theadvertising matter isinex­
cess of25percent byspace .Inthecase of
■travel posters andliterature }this percentage
"shall apply only toprivate commercial advertising
matter .
B.Audio andvisual materials ofaneducational ,scientific {
orcultural character .j
37.04 Sensitised plates andfilms exposed butnotdeveloped ,
negative orpositive :
!A#Cinematograph films :
exII–other positives ,ofaneducational ,scientific
orcultural character }produced bytheUnited
Nations oranyofitsspecialised agencies
ex37.05 Plates ,imperforated film andperforated film (other than
cinematograph film )exposed anddeveloped ,negative or
positive ,ofaneducational ,scientific or |cultural character
produced bytheUnited Nations oranyofitsspecialised
agencies .
ex37.07 ' !
iOther cinematograph film ,exposed "anddeveloped ,whether
•ornotincorporating sound track ,negative orpositive
-Newsreels (with orwithout sound track ),'depicting
events ofcurrent news value atthetime ofimportation ,
andimported forcopying ,either innegative form ,exposed
'anddeveloped ,orinpositive form ,exposed anddeveloped ,
duty–free entry being limited totwocopies ofeach subject ,
92.12 • Gramophone records orother sound orsimilar recordings :
matrices fortheproduction ofrecords ,prepared record
blanks ,film formechanical sound recording ,prepared
tapes ,wires ,strips andlike articles ofakind commonly
used forsound orsimilar recording
B.Recorded

ANHZDXI(Cont'd)
C•G•T•No Description ofarticles
92.12
(Cont'd)
ex49*03
49.11exII.other,ofaneducational ,scientificorcultural
character,producedbytheUnitedNationsorany
ofitsspecialised agencies.
C.Articlesforthoblind
Children'spicturebooksandpaintingbooks,inraised
charactersfortheblind
Otherprintedmatter,includingprintedpicturesand
photographes :
exB«other,inraisedcharactersfortheblind

Al'TNSXII
C.C.T.No •Description ofarticles Entitledestablishments or
organisations
37.04
ex37.05
37.07Visualandauditorymaterials
ofaneducational ,scientific
orculturalcharacter
Sensitisedplatesandfilm,
exposedtutnotdeveloped,nega­
tiveorpositive
A.Cmematograph film
exII#otherpositives,ofan
"educational,scientific *
orculturalcharacter
Plates,imperforated filmandperforatedfilm(otherthancine-
matographfilm),exposedand
developed,negativeorpositive,
ofaneducational,scientific
orciiltiiral :character
Othercinematograph film,exposed
anddeveloped,whetherornotin­
corporating soundtrack,negative
orpositive
B.Otherpositives:1
exI,Newsreels(withorwithout
soundtrack),depicting
eventsofcurrentnews
valueatthetimeofimpor–
■tation,notintermediate
positives •.Anyorganisation (including
broadcasting andtelevision
organisations )andanypublic
orprivateeducational,
scientific orculturalinsti­
tutionorsocietyapprovedby
thecompetentauthorities of
theMemberStates
η
Anyorganisation (including J
•broadcasting andtelevision I
organisations )andanypublicj
orprivateeducational ,
scientific orculturalinsti­
tutionorsocietyapprovedbyj
thecompetentauthoritiesofJtheMemberStates i
Anyorganisation (including
broadcasting andtelevision
organisations )approvedby
thecompetentauthorities of
theMemberStates

ANNEX-II"(Cont'd)
C.C.T.NoDescription ofarticles Entitledestablishments or
organisations
37.07
(Cont*d)
49.11
ex90.21
•.92.12exII.othertofaneducational,
scientific orcultural
character
Otherprintedmatter,including
printedpicturesandphotographs :
exB,Other:
–Muralsintendedexclusi­
velyfordemonstrational
andeducational purposes
Instruments,apparatusormodels
designedfordemonstrational pur­
poses(forexample,ineducation
orexhibition),unsuitablefor
otheruses:
–models,scalemodelsand
muralsintendedexclusive­
lyfordemonstrational
:andeducational purposes
1 t
*
Gramophonerecordsandother
soundoi4similarrecordings ;
matricesfortheproductionof
records,preparedrecordblanks,
filmformechanical sound
recording,preparedtapes,wires,
strips£ndlikearticlesofa
kindcommonlyusedforsoundor
similarrecording:Anyorganisation (including
broadcasting andtelevision
organisations )andanypublic
orprivateeducational ,
scientific orculturalinsti~
tutionorsocietyapprovedby
thecompetentauthorities of
theliemberStates
Publicorprivateeducational
scientific orculturalesta­
blishmentsapprovedbythe
competentauthorities ofthe
MemberStates
Publicorprivateeducationa .:4
scientific orculturalesta-»!
blishmentsapprovedbythe|
competentauthoritiesofthej
MemberStates \
■■ ϊ
?
Anyorganisation (including
broadcasting andtelevision
organisations )andanypublic
orprivateeducational,
scientificorculturalinsti­
tutionorsocietyapprovedby
thecompetentauthoritiesof
theMemberStates
*«•/•••

-3-
ANNEX II(Cont'd )
C.C.T. No Description ofarticles Entitled establishments or
organisations
92.12
(Cont'd )
ex66.02
90.19 Β
ex91.01
97.04
Iliseeliane ous
articlesex3.With sound recordings ofan
educational ,scientific or
cultural character
Articles for the blind
Walking-sticks (including
climbing-sticks andseat-sticks )
canes ,whips ,riding-crops and
the like
–white walking –sticks forthe
blind
Hearing aids andother appli­
ances which areworn orcarried ,
orimplanted inthebody ,to
compensate foradefect ordis­
ability -
exII,Other :
–apparatus forguiding
the blind
Pocket watches ,wrist watches
andothers watches ,including
stop–watches
–Braille watches for the
blind ,with cases inma­
terials other than pre­
cious metal
Equipment forparlour ,table
c.ndfunfair games foradults
orchildren (including
billiard tables andpintables
andtable –tennis requisites ):
exB.Other :
–tables forgames adapted
forusebytheblind .
Other objects (forexample ,appa­
ratus tofacilitate reading for
thoblind ),specially designed
fortheeducational ,scientific
orcultural development ofthe
blindAnyinstitution forthe blintf
ororganisation concerned j
with thewelfare oftheblinc |
approved bythecompetent
authorities ofthe Hember
States
Anyinstitution fortheblin<$
ororganisation concerned J
with thewelfare oftheblinc |
approved bythecompetent |
authorities oftheMember j
States ,5
*
S
k
Anyinstitution fortheblind j
ororganisation concerned \
with thewelfare oftheblind |
approved bythecompetent
authorities ofthe Hember
States
Any institution fortheblind
ororganisation concerned
with the welfare ofthe blind
approved bythecompetent
authorities ofthe hember
States
Anyinstitution fortheblind
ororganisation concerned
with the welfare ofthe blind
approved bythecompetent
authorities ofthe Member
States ,
t