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DOCUMENTS "COM"
COM(78)305
Vol.1978/0109

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COMMISSION OFTHEEUROPEAN COMMUNITIES
COM(78)305 final.
Brussels ,3JulyI978.
PROPOSAL FORACOUNCIL REGULATION
ontemporary importation arrangements
(submitted totheCouncil "bytheCommission )
COM(78)305final.

Explanation
Each Member State hascustoms procedures whereby vehicles ,containers ,packings ,
tools ,apparatus ,equipment ,machinery ,products ,andallkinds ofmaterials can
beimported temporarily ,with relief inwhole orinpart from import duties ,and
aresubsequently reexported after use orwithout having been used .
These procedures which differ from inward processing arrangements provide for
thesuspension ofimport duties onsuch goods subject totheir reexportation
within agiven time-limit .
Ingeneral ,andwithout prejudice tothemore favourable concessions contained
ininternational Agreements ,thepurpose ofthetemporary importation procedure
istopromote the international division oflabour .
Application oftheprocedures isgenerally subject tothegiving ofsecurity
(incash orbyentering into abond )andtothefeasibility ofproper customs
supervision .
Goods which arethe subject ofprohibitions orrestrictions under national
laws andregulations fortheprevention ofdiseases toanimals orplants ,or
fortheprotection ofpatents ,trademarks ,royalties ,andcopyrights are
excepted from theprocedure .
Asregards contracts forworks andservices ,certain national legislations
have already provided forthelevying ofcustoms duties assessed onthebasis
oftheparticular treatment undergone bytheequipment imported temporarily
oroftheuse towhich ithasbeen put ,andbyreference toitsdepreciation .
Consequently ,inorder toapply theCCTconsistently togoods import under tha
temporary importation procedure ,therules fortotal relief under this procedure
should beharmonised and assessment criteria should beestablished forpartial
payment ofimport duties ,sothat theimporters affected maygain substantial
advantages without piejudice totheCommunity economy .
Themain purpose oftheenclosed draft proposal foraRegulation isthus to
harmonise ,once andforall ,thetariff andeconomic conditions forthetemporary
importation ofgoods which are tobereexported intheunaltered state ,andthe
rules forthedifferential rates ofcharge which arenecessary ifundesirable
effects oncompetition are tobeavoided .

CONTENTS
Proposal foraCouncil Regulation on
importation arrangementstemporary
TITLE I
General articles 1-6
TITLE II
Importation with total relief from payment ofimport duties "
Chapter 1:professional effects articles 7and 8
Chapter 2:goods for display oruse atexhibi =
tions orpublic events ............. articles
Chapter 3:educational ,scientific and cultu =
ral material articles 12-1*f
Chapter k:instruments ,apparatus andequipment
intended for diagnostic orlaborato =
ryresearch ;,ormedical and surgical
treatment article 15
Chapter 5sother cases oftemporary importation
with total relief from payment
ofimport duties articles 16-22
TITLE III
Temporary importation with partial payment ofduty art .23-25
TITLE IV
Provisions fortheplacing ofgoods under the
temporary importation arrangements ,andfor
their movement within the custom territory
oftheCommunity article 26

TITLE V
Final discharge ofthearrangements articles 27-51
TITLE VI
Final provisions articles 32-55
ANNEX A
I)Equipment forthepress orforsound ortelevision broadcasting
a)equipment forthepress
b)sound broadcasting equipment
c)télévision broadcasting equipment
d)means oftransport
XI)Cinematographic equipment
III )Other professional effects
ANNEX B
Educational material
Tourist publicity materialANNEX C

Proposal for'a
COUNCIL REGULATION
ontemporary importation arrangements
THECODHCIL OFTHEEDROPEM CGMOÏTITTES ,
Having regard totheTflaty establishing theEuropean Economic Community ,and
inparticular Articles 28,43and235thereof j
Having regard totheproposal from theCommib&ion *
Having regard totheOpinion oftheEuropean Parliament *
Having regard totheOpinion oftheEconomic aodSocial Committee ,
Shereas theCommunity isbased upon acustoms union ;
Whereas theestablishment ofthat customs union isgoverned /inthe r&airv - ■■-r- '
"bytheprovisions ofTitle IChapter I,oftheSecond Pact oftheTreaty ;
whereas that Chapter contains abody of-pref tsejnites corrcerning
inparticular theelimination ofcustoms duties between theMember States
andtheestablishment andprogressive introduction oftheCommon Customs
Tariff ,aswell asthemodification orautonomous suspension thereof .
Whereas ,except inparticular circumstances established inaccordance with th-?
provisions oftheTreaty ,theduties under thecommon customs tariff are
applicable toallgoods imported into theCommunity ;whereas this isalso
true ofagricultural levies andanyother import duty ;
Shereas /however ,inacertain number ofcases such charges arenotjustified for
goods temporarily imported into theCommunity andultimately intended for
.re-exportation without Having been processed ;
Shereas this should bethecase forgoods temporarily imported foraspecific
purpose ,such asprofessional effects ,press ,radio-broadcasting ,television ,
cinema andtheatre materials ,goods intended fordisplay oruse at
exhibitions orevents ,educational ,scientific andcultural material ,means
of -transport byland ,sea ,waterway orair ,andinallother cases where
temporary importation isjustified ;
Shereas nevertheless autonomous rules arerequired in_the -casercrf means^of -,:
t£a©«|^ar,J^eifctt^g :tothespecJ aiarrangements ^©vrerning theimportation anduse
such goods ;

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Whereas inthese circumstances temporary importation allowing theusewithout
payment ofimport duties ofcertain imported goods which donot satisfy the
conditions ofArticle 9(2)oftheTreaty ,where such goods areintended
forre-export inthe same state ,isprovided for inthelegislation of
themajority oftneMember States }
Whereas such arrangements arealso thesubject ofseveral international conventions ,
towhich theMember States ,orcertain ofthem ,arecontracting parties }
Whereas inthecustoms union onwhich theCommunity isbased such temporary
importation arrangements cannot beapplied except byvirtue ofCommunity
regulations andunder conditions established bythe latter ;
Whereas itisadvisable toensure that theimportation ofgoods under the
temporary importation arrangements does not place producers ofsimilar
goods ortheusers ofproducts satisfying theconditions ofArticle
9(2)oftheTreaty inadifficult situation ;whereas incertain circumstances
the absence ofimport duties could tend todisturb the
conditions ofcompetition between users ofgoods placed under the temporary
importation arrangements and theusers ofsimilar goods taken from the
Community market }whereas tothis end itisimportant toplace time limits
upon theuse ofgoods temporarily imported and toprovide incertain cases
that theimport duties bepartially charged ;
Whereas thecorrect administration ofthearrangements requires administrative
andtechnical surveillance ,inparticular toensure that thegoods are
notused forpurposes other than those which Qualify them forthesaid
arrangements ,orthat theduty applicable ischarged incases where
temporarily imported goods arenotre-exported }whereas tothat end it
isadvisable toprovide that theplacing ofgoods under thearrangements be
subject toan authorisations granted automatically byvirtue ofprovisions
ofageneral nature ,or toa general orspecial authorisation
laying down theconditions governing thestay ofthesaid goods }

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whereas temporary importation arrangements have tocover awide variety of
situations ,andmust accordingly besoadapted that oneach occasion
Community interest areadequately protected both from theeconomic
andfrom thetariff point ofview ;whereas itisadvisable
therefore toprovide that total orpartial relief from import
duties begranted byreference totheuses towhich goods to
betemporarily imported are tobeput ;
Whereas goods temporarily imported into oneMember State should beable to
remain successively intheterritory ofother Member States onthe
conditions ,andunder cover ,ofasingle authorisation granted bythe
authorities oftheMember State where thegoods were first usedj whereas ,
however ,theapplication ofthis principle implies theprior establishment
ofanadequate system ofadministrative cooperation ;whereas itis
therefore appropriate todefer theintroduction ofsuch asingle
authorisation until theadoption ofaregulation bytheCouncil acting
byaqualified majority onaproposal from theCommission }
Whereas ,inorder toensure theuniform application ofthecommon rules in
respect oftemporary importation ,provision should bemade fora
Community procedure whereby theappropriate implementing provisions
maybeadopted within asuitable period oftime ,
HAS ADOPTED THIS REGULATION :

TITLE I
GENERAL
Article 1
Under temporary importation arrangements anygoods which donotsatisfy
oneoftheconditions ofArticle 9(2 )oftheTreaty may beimported in
accordance with theprocedures laid down bythis Regulation with total
relief from orpartial payment ofany import duties which would "be
chargeable ifthey were putinto free circulation ,provided that thegoods
question areintended toremain temporarily inthecustoms territory
oftheCommunity for thepurpose ofbeing used under theconditions
laid down bythis Regulation and tobere-exported .
Temporary importation ofmeans oftransport other than those referred to
inArticle 20and inAnnex Ahereto shall beexcluded from the scope ofthi
Regulation .
For thepurposes ofthis Regulation theterm "import duties "means
customs duties ,andcharges having equivalent effect ,aswell as
agricultural levies andother import charges laid down within the
framework ofthecommon agricultural policy orofspecific arrangements
applicable under Article 235 oftheTreaty tocertain goods which
result from processing ofagricultural products .
Thetemporary importation arrangements shall apply togoods ofall
kinds andorigins without prejudice toimport prohibitions orquanti­
tative restrictions justified under theTreaty orunder provisions adopted
byvirtue ofthat Treaty .

Article 2
1.Theauthorities oftheMember State inwhich application ismade forthegoods
to^become subject tothetemporary importation arrangements shall grant the
benefit of.thesaid arrangements tothenatural orlegal persons who ,tinder
their ownresponsibility ,useorcause tobeused thegoods inrespect of
which these arrangements arerequested .
2.Theauthorities shall determine onthebasis oftheimporter 'sapplication ,and
inthelight oftheintended uses ,thequantity ofgoods tobegranted the
benefit ofthearrangements .
3.Theauthorities shall grant applicants thebenefit of^thetemporary :,
importation arrangements :
(a)either byneans ofauthorizations granted automatically inpursuance of
general provisions ,
(b)or,where application ismade prior tothegoods being made subject to
thearrangements ,bymeans ofgeneral orspecific authorisations .
4*Theauthorities shall take allmeasures which they consider necessary toensure
that thegoods canbeidentified andthat theusetowhich they areputcan
beverified .
They shall withhold thebenefit ofthearrangements ifitisconsidered
impossible toidentify thegoods inquestion ortoverify their use .
They maylikewise withhold such benefit from persons whodonotoffer allthe
guarantees considered necessary tandinparticular ifsuch persons have "
previously made improper useofthetemporary importation arrangements .
Article 3
1.The authorities oftheMember State inwhich thegoods have been made subject
tothetemporary importation arrangements shall authorise thetransfer ofthe
benefit thereof toanyother person ,where that person satisfies theconditions
laid down bythis Regulation .

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2.where theusebyanewholder ,asprovided forunder paragraph lfrelates togoods
covered -by. -.Titt-eIIIhereof ,theauthorities shall ,before granting thetransfer ,
determine theamount oftheimport duties chargeable totheformer holder under
thearrangements forpartial payment .
Article 4-
meauthorities shall ,ifnecessary fixtheamount andform ofthe security ,if
any ,to "beprovided and ,atthetime thegoods aremade subject tothetemporary
importation arrangements ,determine assessment factors such asthetariff
classification ,thequantity ,thevalue forcustoms purposes andtherates or
amounts ofthe import duties .
Article "5
Except incases forwhich special time-limits have been established ,the
authorities shall fixtheperiod during which thegoods mayremain intheterri­
tory byreference totheauthorised uses .Ihis period shall runfrom thedate
<mwhich thegoods become subject tothearrangements andmaynotexceed 24
months .
However ,where theholder oftheauthorisation isable toshow just cause ,the
authorities mayamend theconditions oftheauthorisation fortemporary importation ,
jmfl inparticular the time-limit ,forreasons which have arisen subsequently to
theimportation ofthose goods .
Article 6
1.Bieperson whobenefits from thearrangements shall berequired tosubmit to
al1surveillance andinspection measures prescribed bytheauthorities .
Sheauthorities mayrevoke anauthorisation ifthey establish that theperson
whobenefits from thearrangements hasused thetemporary importation
arrangements inanimproper manner ,inparticular :

(a)bysupplying inaccurate orincomplete information toobtain total relief
orpartial payment towhich heisnotentitled ;
(b)_bythesubstitution ofother items forthose imported )
(c)bythenon-observance oftheconditions onwhich thegranting ofthe
arrangements isdependent .
2.Without prejudice totheapplication ofnational provisions forcontraventions
ofcustoms legislation theauthorities which revoke theauthorisation may
require that thegoods concerned be:
(a)re-exported ,inwhole orinpart ;
(b)putinto free circulation ,inwhole orinpart .
3«When goods which aresubject tothetemporary importation arrangement swith
partial payment ofimport duties areputinto free circulation ,
anyamount already collected under these arrangements must bededucted from
theamount duedetermined inaccordance with Article 28(2).
TITLE U
IHPORTATIOU WITH TOTAL RELIEF FROM PAYMENT OFIMPORT DUTIES
Chapter 1
Professional effeots
Article 7
1.Thebenefit ofthearrangements consisting oftotal relief from payment of
import duties shall begranted inrespect ofprofessional effects .
2."Professional effeots Mmeans theequipment needed fortheexercise ofhis
trade orprofession byanatural orlegal person established outside thecustoi
"territory oftheCommunity ?whoenters theCommunity toperform aparticular
jobofwork ,provided thatsuchequipment isincluded "inthelistset -
ArmexA.
3.Thebenefit ofthearrangements shall also begranted inrespect ofthespare
parts andaccessories required forkeeping this equipment inworking order ".
Article 8
Inderogation from theprinciple ofestablishment outside theCommunity customs
■territory referred toinArticle 7(2)»thebenefit ofthearrangements shall be
granted inrespect ofpress ,radio ,television orcinematograph equipment importec
byaperson established inaMember State forthepurpose ofproducing joint films
orprogranmas under aco–production contract concluded with aperson established

_8-
outsidetheCommnnity ,cinematographic equipment vhichisthesubjectofahire
contract orsimilarcontractbeingexcluded fromthescopeofthisderogation .
Chapter 2
Goodsfordisplayoruseatexhibitions orevents
Article 9
ForthepurposeofthisRegulation "exhibitions orevents"means:
(a)trade,industry,agriculture orcraftexhibitions ,fairs,showsand
Bimilarevents }
(b)eochibitions oreventsheldforscientific ,technical ,craft,artistic ,
educational orcultural ,sporting ,religious ,trade-union ortourist
purposes ;
(c)exhibitions oreventsheldmainlyforcharitable purposes ;
(d)meetingsofrepresentatives ofinternational organisations orsocieties ;
(e)officialorcommemorative ceremonies andevents;
(f)exhibitions oreventsheldmainlyforthepurposeofpromoting under­
standing amongpeoples.
Article lo
1.Thebenefitofarrangements consisting oftotalrelief _frompaymentof
importdutiesshallbegrantedfor:
(a)goodstobeexhibited ,used,ortobethesubjectofa
demonstration at,anevent;
(b)goodstobeusedataneventforthepurposeofpresenting products,suchas:
–goodsnecessary forthedemonstration ofthirdcountrymachines orapparatus
onexhibition ;
–equipment ,including electrical fittings ,usedforconstructing and
decorating thetemporary standsofanaturalorlegalpersonestablished
outsidetheCommunity ;
–advertising matteranddemonstration equipment clearlyintendedtobeused
topublicize theimported goodsonexhibition ,suchassoundrecordings ,
filmsandtransparencies ,togetherwiththeapparatus requiredfortheiruse;
(c)equipment ,includinginterpreting facilities ,soundrecordingapparatus and
educational ,scientific orculturalfilms,intendedforuseatinternational
neetings ,conferences andsymposia ;
(d)liveanimalsintendedforexhibition at,orparticipation in,anevent.

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2.Goodsforsaleinshopsorcommercial premises ontheoccasion ofexhibitions
oreventsorganised onaprivatebasisshallbeex&luded fromthebenefitof
thetemporary importation arrangements .
Article 11
Products whichduringdemon.stT'ations ^of-machinery orapparatus ,subjectto,..?
temp0rar^4®p3rtatior>:3.rraFtgements maybeproduced fromgoodsnot.icovered by
Article9(2)..oftheTreatyshallbe.subject -totheprovisions
ofthisRegulation .
Bieentryintofreecirculation ofanyproducts subjecttotemporary importation
arrangements anddistributed freeofchargewhilstcoveredbysucharrangements
shallbegoverned byimplementing provisions tobeadoptedbytheCouncil,
actingbyaaualvfiecT majority.' .
Chapter 3
Educational ,scientific andculturalmaterial
Artide 12
1.Thebenefitofarrangements consisting oftotalrelief frompaymentof
importdutiesshallbegrantedinrespectofitemsreferredtoinArticles
13and14importedfornon-profit makingpurposes ,andintendedfor:
(a)educational activities }
(b)culturalactivities ;
^c)instruction courses;
(d)scientific research.
2.TheperiodduringwhichthegoodsreferredtoinArticles 13and14nayremain
intheterritory mayinnocaseexceedsix-months .,"evenifextensions tothe-
original time=liffiit ,-?an5-~necessary .
Article 13
Articleseligibleforthebenefitofthesearrangements are:
(a)books,publications anddocuments ;
(b)collectors itemsandobjetsd'art;

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(c)collections and .specimens :
–zoological ,
-botanical ,
-mineralogical ,
–anatomical ;
(d)articles having ahistorical ,archaeological ,palaeontological ,ethnographical ,
numismatical orphilatelic interest ;
(e)films ,film strips ,microfilms andtransparencies ;
(f)sound recordings andvideo tapes ;
(g)models ,mock-ups ,wall charts anddisplay cards intended exclusively for
demonstration purposes ;
(h)geographical ,hydrographical orcelestial maps ;
(i)music ,printed orreproduced orinmanuscript .
Article 14
fhe follovrLng items ,other than those referred toinArticle 13,shall be
admitted tothebenefit ofthearrangements oncondition that they remain the
property ofanatural orlegal person established outside thecustoms territory
oftheCommunity :
(a)instruments andapparatus intended tobeused forinstruction orscientific
research purposes ,including thespare parts andtools required fortheir
maintenance ,checking ,calibration orrepair ;
(b)teaching aids such asthemodels ,instruments ,apparatus ,machines and
accessories listed inAnnex Bhereto ,including the spare parts andthe
tools especially designed fortheir maintenance ,checking ,calibration
orrepair .
Chanter 4
Instruments ,apparatus andequipment intended fordiagnostic
orlaboratory research ,ormedical andsurgical treatment
Article 15
•Chebenefit oftemporary importation arrangements consisting oftotal relief
from payment ofimport duties maybegranted inrespect ofinstruments ,apparatus
andequipment intended foruse in:

-il-
(a)diagnostic orlaboratory research ;
(b)medical andsurgical treatment ?
provided that they have been dispatched asafree-of-charge loan ofan
occasional nature .Theprovisions ofArticle 3shall not beapplicable .
Chapter 5
Other cases oftemporary importation with total
relief from payment ofimport duties
Article 16
Thebenefit oftemporary importation arrangements consisting of
total relief from payzent ofimport duties shall begranted in
respect ofimported goods notspecified inChapters 2and 3,
provided that they remain theproperty ofanatural orlegal
person established outside theCommunity ,andthat they are :
(a)mdulds ,dies ,tracings ,drawings ,sketches andother similar
articles consigned toaperson established intheCommunity ,
where atleast 75%oftheproduction resulting from their useis
intended for export ;
(b)measuring ,testing andchecking instruments andother similar
articles consigned toaperson established intheCommunity
foruseinamanufacturing process ,where atleast 75%ofthe
production resulting from their use isintended 'for export ;
(c)measuring ,testing andchecking instruments andother similar
articles supplied free ofcharge toaperson established in
theCommunity inorder tobeused forpurposes other than a
manufacturing prooess .
(d)goods ofanykind which aretobesubjected toexaminations^tests ,ex­
periments ordemonstrations ,including the tests and experi­
ments required fortype-approval procedures butexcluding any
gainful use ;
(e)goods ofanykind tobeused tocarry outtests ,experiments ordemonstrations
butnotforanygainful use }

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(f)goodswhicharerepresentative ofagivencategoryofgoodsandare
intendedtobeputondisplayorbethesubjectofademonstration ,
forthepuz*poseofseekingordersforsimilargoods;
(g)specialtoolsandinstruments importedfreeofchargeandintendedfor
theproduction ofgoodswhicharetobeexported infull,oncondition :
thatsuchtoolsandinstruments remaintheproperty oftheconsignee of
thesaidgoods.
Article 17
Thebenefitoftemporary importation arrangements consisting oftotalrelief
frompaymentofimportdutiesshallbegrantedinrespectofgoodsimported
(a)forputtingupforsale,onconditionthattheirparticular characteristics
preventtheirimportation assamples ,andthattheperiodduringwhichthey
remainintheterritory shaUnot exceed30days,including anyextension ;
(t>)underacontractofsalesubjecttosatisfactory acceptance tests,on
oondition thattheperiodduringwhichtheyremainintheterritory shall
notexceed6months,including anyextension .,
Article 13
Thebenefitoftemporary importation arrangement sconsisting oftotalrelief
frompaymentofimportdutiesshallbegrantedtoanynaturalorlegalperson
established intheCommunity forreplacement meansofproduction made
temporarily available freeofchargetotheimporter pendingthedelivery
ofsimilar meansofproduction whichwillbe:
–subsequently putintofreecirculation ,or
–reinstalled afterrepair.
Theperiodduringwhichthesemeansofproduction mayremainintheterritory
shallrunfromthedateonwhichthesegoodsaremadesubjecttothearrangements ,
maynotexceedsixmonths,,evenifextensions totheoriginal time–limitare
necessary .

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Article 19
Thebenefit oftemporary importation arrangements consisting oftotal relief
from payment ofimport duties shall begranted ,inrespect ofimported goods ,
provided that such goods are :
(a)positive cinematograph films ,printed anddeveloped ,intended for
projection prior tocommercial use ;
(b)films ,magnetic tapes andwires which areintended tobeprovided with
asound track ,ortranslation into aforeign language ,ortobecopied ;
(c)films showing thenature ofproducts ,ortheoperation offoreign equipment ,
provided that they arenotintended forpublic exhibition ;
(d)recorded sound anddata processing media ,including punched cards ,made
available free ofcharge t*oaperson whether ornotestablished inthe
Community .
Article 2o
1.Thebenefit oftemporary importation arrangements consisting oftotal relief
from payment ofimport duties shall begranted toanynatural orlegal person
established outside theCommunity inrespect ofthefollowing imported goods :
(a)mobile laboratories' ;
(b)ambulances ,hearses orbreakdown andtowing vehicles used inconnection
with transport operations between non-member countries andtheCommunity
customs territory ;
(d)publicity vehicles specially adapted fordisplaying commercial samples ,
belonging toanatural orlegal person established outside theCommunity ;
(d)special vehicles used fordemonstrating goods belonging toanatural orlegal
person established outside .theCommunity ;
(e)vehicles specially designed forinstruction ortraining ;
(f)spare parts intended forthemaintenance orrepair oftheabove
mentioned vehicles .
2.The same benefit referred toinparagraph 1shall begranted toanynatural or
legal person ,whether ornotestablished intheCommunity ,forreceptacles ,
packings ,pallets andother similar material used forthecarriage ofgoods
consigned from outside theCommunity ,excluding Containers asdefined byArticle
l(b)oftheGeneva Customs Agreement onContainers of18May1956 .There-ex -
portation ofpallets maybecarried outonanequivalence basis .

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Article 21
The "benefit oftemporary importation arrangements consisting oftotal relief
from payment ofimport duties shall "begranted inrespect ofimported goods ,
provjded-that such goods are :
(a)live animals ofanyspecies imported forthepurpose ofperforming work or
fordressage ,training or "breeding purposes orinorder to "begiven
veterinary treatment ;
("b)live animals ofanyspecies imported fortranshumance orgrazing purposes ;
(c)welfare material forseafarers ;
(d)materials imported "bytheinhabitants of "border regions fortheperformance
ofagricultural work ,ortheunloading ortransport oftimber ;
(e)articles ofanykind imported temporarily ,fortheir own personal use "by
travellers established inathird country ,where relief from import
duties maynot "beobtained byrecourse toother provisions ;
(f)tourist publicity material aslisted inAnnex C;
(g)articles ofapersonal nature imported insmall quantities .
Article 22
Biebenefit oftemporary importation arrangements consisting oftotal relief
from payment ofimport duties shall begranted inrespect ofgoods ofanykind ,
where the transactions concerned have noeconomic effect .
Ifceperiod during which such goods mayremain intheterritory maynotexceed
sixmonths even ifextensions oftheoriginal time-limit arenecessary .
Goods excluded from temporary importation arrangements with total relief
trader theparticular provisions ofArticles ^-21above shall notbeeligible
forthebenefit oftheprovisions ofthis Article ,and inparticular material or
equipment intended tobeused ininternal transport ,industrial production v
packaging ofgoods ,exploitation ofnatural resources (butnothand tools for
this purpose ),construction ,j?epair ,ormaintenance ofbuildings orfor
earthmoving orsimilar work .

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TITLE III
TEMPORARY IMPORTATION UITH PARTIAL PAYMENT OFDUTY
Article 23
1.Thebenefit oftemporary importation ,arrangements consisting of
partial payment ofimport duties shall begranted
inaccordance oith the rules laid down inArticles 24and 2.5ofthis
Regulation inrespect ofgoods which ,while remaining theproperty
ofanatural orlegal person established outside theCommunity ,are :
-not covered byTitle IIoritsannexes ;or
-covered byTitle IIoritsannexes but donot fulfil all the
conditions provided therein for thegranting oftemporary
importation with total relief from import duty .
«
2.TheCouncil ,acting byaqualified majority onaproposal from the
Commission shall establish aList ofthegoods which may notbenefit
from temporary importation arrangements consisting inpartial payment of
import duties .
Article 24
1.Partial payment under Article 23shall beeffected bytheappli -
•cation ofimport duties on3%ofthevalue oftheimported goods
foreach month^or fraction of ■amonth ,oftheir stayunder thearrangements .
Suchvalue shall bedetermined according totherules on"valuation forcustoms
purposes applicable onthedate onwhich the'authorities accept
theentry fortemporary importation .
Where thegoods accepted forpartial payment ofduty aresubject toa
specific charging arrangement .thestandard percentage referred tointhe
first subparagraph shall apply --tothequantity tobetaken into consideration
for thepurposes ofthat arrangement .

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2.However when itisestablished that theapplication ofthesaid standard percen­
tage would result in.acharge significant lylower than that based onthereal
diminution invalue ofthegoods during their stay intheCommunity the
authorities mayapply partial charges onthe "basis ofthereal diminution
invalued taking into account ontheonehand :thenotional economic and
technical life ofthegoods admitted under thearrangements andontheother the
reduction inthis life caused "bytheir usewhilst temporarily imported ,
3.lheamount to "becharged maynotinanycase exceed theamount ofimpori
duty which would "bedueifthegoods concerned hadteen putinto free
circulation atthetime ofimportation .
Article 25
1.Biecollection ofthe amount dueunder partial payment shall hecarried
outbytheauthorities when thetemporary importation arrangements are
discharged under therules laid down inTitle Vof ■ftus Regulation .
2.Where thegoods placed under thetemporary importation arrangements by
virtue ofArticle 23areused successively bytwoormore persons in
accordance with ^Article 3,afraction ofamonth'of use shall beregarded
asawhole month ,and that .month shall not betaken into account in
calculating the amount due.froirr the -next subsequent user ;.
3«Transfer ofthebenefit ofthese arrangements shall notmean that th£same
charging arrangement must beapplied foreach period ofusetobe
taken into consideration .
TITLE IV
ADDITIONAL PROVISIONS FORTHEPLACING OPGOODS UNDER THE
EMPORAHI IMPORTATION ARRANGEMENTS ,AHDFORTHEIR MOVEMENT
WITHIN THE CUSTOMS TERRITORY OF THE CQMKONITT
Article 26
TheCouncil ,acting byaqualified majority onaproposal from theCommission ,
shall laydown therules governing :

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(a)thetemporary importation ofground equipment covered "byrecommendation
4.14 ofAnnex 9tbtheConvention onInternational Civil Aviation signed ;
inChicago on7December 1944 *
(b)thegranting ofasingle authorisation issued "bytheauthorities ofthe
Member State inwhich application isfirst made forthegoods tobemade
subject tothetemporary importation arrangements ,such authorisation to
berecognised asbeing valid forthewhole customs territory ofthe
Community ;
c
(c)theestablishment ofaCommunity declaration tobevalid both asadocumen-i
fortemporary importation andasadocument forcirculation within the
Community customs territory ;
(d)thedetailed rules necessary fortheprovision ofaCommunity block
security valid for ,asuccess-ion -ofuses intwoor -more Member States ;
(e)theconditions tobeLaid down incases where thetransfer ofthebenefit
ofthearrangements involves theuse ofgoods subject tothearrangements
inaMember State other than that inwhich theoriginal authorisation was
issued .
(f)theconditions under which theauthorities oftheMember State where a
subsequent use istobecarried outmayrefuse torecognise andvalidate
theauthorisation issued atthetime thegoods aremade subject tothe
temporary importation fjrangements .
TITLE V
F7ÏÏAI ,DISCHARGE OPTHE ARRAtfGEMENTS
Article 27
1.Thetemporary import ationarrangements shall terminate ,when in^-accordance
with theconditions laid downbyth&authorisation ,thegood% subject
thereto ,areexported outside thecustoms territory oftheCommunity .
2.Thetemporary importation arrangements shall beregarded asterminated upon
theplacing ofthegoods -–subject thereto upon,^be ingunder .._one_sjf .the
following procedures with aview totheir subsequent exportation :
–customs warehouse ,
–free zone ,
–transit .

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Article 28
1.where ,forreasons which have arisen subsequently totheimportation and
arcduly substantiated tothesatisfaction oftheauthorities oftheMember
State where thegoods aresituated ,exportation ofgoods placed under
temporary importation arrangements hasnottaken place ,those authorities
may authorise :
(a)theentry into free circulation ofthegoods inquestion ,
(t>)thedestruction /under customs control ,ofthegoods .
2.Without prejudice tosuch provi sions .ofthecommon agricultural policy as.may
b'e^pplicable ,entry-into freecirculation ofthegpods sha 11besubjecttopayment
ofimport duties attherate applicable ,andbyreference tothevalue forcustoms
purposes andother relevant particulars applying atthedate ofthe
placing oftheaforesaid goods under thetemporary importation arrangements .
Where the entry into free circulation i-s-i.nrespect of.only part ofthegoods ,
the amount ofimport duties .,pliable shall beproportional tothequantity of
goods effectively put into free circulation .
3.Entry into free circulation ofgoods placed under temporary importation
arrangements consisting inpartial ■payment ofimport duties shall be
carried outafter thededuction ofany amount paid under Articles 23and24-
Article 29
1.Where goods resulting from duly authorised destruction arenotre-exported ,
their entry into free circulation shall ,bywayofderogation from
Article 28(2 ),besubject to.payment
oftheduties appropriate tothegoods atthe -date onwhich the authorities
oftheMember State where thegoods aresituated accepted the
document relating totheir entry into free circulation ,andnottheduties
applicable tothegoods atthetime ofimportation .
2.Where /asaresult oftheir destruction ,thegoods lose allcommercial
value ,noimport duty shall bepayable .

-IP-
3«Inthe case ofgoods imported with partial payment -af-iduty ,paragraphs -?
and 2shall appty -Only oncondition that theimporter has ali^e-ady -paid
theamount due byway "of-partial payment inrespect oftheperiod
during which they were "freely available tohim .
4*Where goods arerecognised "bytheauthorities ashaving "been destroyed
asa-result ofinevitable .accident or'force maj'etr~re :-th-is -sha 11betreated
asacase-ef .authorized destruction .
Article 3o
Thetemporary importation arrangements shall beregarded asterminated ifon
aproperly founded application bytheperson entitled tothebenefit ofsuch
arrangements the iferocedure of:
-inward processing /or
-processing under customs control .
Hieplacing under oneofthose procedures ofgoods which have already been
subject totemporary importation arrangements consisting inpartial payment
ofimport duties shall besubject tothepayment ofanyamount dueunder
Articles 23and 24.
Article 31
Without prejudice totheapplication ofnational provisions ifrespect ofbreachas
ofcustoms legislation ,where theauthorised person isunable to
produce totheauthorities goods which should still beunder the
temporary importation arrangements theimport duties applicable tothe
missing goods shall becharged inaccordance with
Article 28(2 ).

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TITLE VI
FINAL PROVISIONS
Article 32
Toensure thecorrect administration ofthetemporary importation arrangements
Member States shall communicate totheCommission alIdata relating toimportations
which might warrant anexamination atCommunity level .
Information thedisclosure ofwhich might prejudice industrial ortrade
secrets may "begiven inseparate returns ,which shall "betreated as
confidential .
Article 33
TheCommittee forCustoms Processing Arrangements setupbyArticle 26of
theCouncil Directive 69/73/EECof4March 1969 ontheharmonization ofprovisions
laid down bylaw,regulation oradministrative action inrespect ofinward
processing ^,^aslastamended byDirective 76/119/EEC mayexamine any
question concerni n.a
Article 34
1.Theprovisions necessary fortheimplementation ofthis Regulation shall be
adopted inaccordance with theprocedure laid down byArticle 28of
Directive 69/73/EEC .
2.Insofarastheprovisions tobeadopted byvirtue ofArticle 26and
paragraph 1above shall notyethave been putinto effect ,thecorresponding
provisions laid down bylaw ,regulation oradministrative action inthe
Member States shall remain effective unless repealed .
(l)No.69/73/EEC ,O.J. No.L58of8.3.1969
No.76/II9/EEC,O.J. No.L24of3o.1.1976

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Article 35
ThisRegulation shallenterintoforce12monthsafteritspublication
intheOfficial JournaloftheEuropean Communities .ThisRegulation shall
bebindinginitsentirety anddirectly applicable inallMemberStates.
PoneatBrussels . FortheCouncil
lhePresident

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ANNEX A
I.EQUIPMENT FORTHEPRESSORFORSOUNDORTEIEVISION BROADCASTING
A.Equipment forthepress,suchas:
Typewriters ;
Photographic orcinematographic cameras }
Soundorimagetransmitting ,recording orreproducing apparatus }
Blanksoundorimagerecording media.
B.Sound "broadcasting equipment ,suchas:
Transmission andcommunication apparatusj
Soundrecording orreproducing apparatus }
Testingandmeasuring instruments andapparatus }
Operational accessories }
Blanksoundrecording media.
C.Television broadcasting equipment ,suchas:
Télévision caméras ;
Telekinema }
Testingandmeasuring instruments andapparatus }
Transmission andretransmission apparatusj
Communication apparatus ;
Soundandimagerecording orreproducing apparatus }
Lighting equipment }
Operational accessories }
Blanksoundorimagerecording media}
Film"rushes,
Musicalinstruments ,costumes ,scenery,andotherstageproperties .
D.Anymeansofland,sea,waterway orairtransport designed or
specially adaptedforthepurposes specified above.

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XI.CINEMATOGRAPHIC EQUIPMENT
A.Equipment ,such as :
Cameras ofallkinds ;
'Testing andmeasuring instruments andapparatus ;
Camera "dollies "and booms ;
Lighting equipment ;
Sound recording orreproducing apparatus ;
■Blank image orsound recording media ;
u «Fils rushes ;
Operational accessories
Musical instruments ,costumes ,scenery ,and other stage properties .
B.Any means ofland ,sea ,waterway orair transport designed or
specially adapted for thepurposes specified above .
HI .OTHEH PROFESSIONAL EQUIPMENT
A.Equipment forerection ,testing ,orcommissioning ofplant and
means oftransport ,including fitting-out ormaintenance vehicles ,
orvehicles ofasimilar nature ;
B.Equipment forchecking ,control ,maintenance orrepair of
machinery ,such as :
Tools ;
Measuring ,checking ortesting equipment and instruments ,
including electrical instruments and jigs ;
Apparatus andequipment fortaking photographs ofmachines and
plant during orafter erection ;
Apparatus forsurvey ofships ;
Hand tools

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C.Equipment necessary forbusinessmen ,'businoesefficiency consultants ,
productivity experts,accountants andmembersofsimilarprofessions ,
suchasi
^typewriters }
Soundtransmitting recording orreproducing apparatus ;
Calculating instruments andapparatus ..
•J),Equipment necessary forexpertsundertaking topographical surveysor
geophysical prospectinjwork,suchasx
Measuring instruments endapparatus j
Drilling equipment j
Transmission anacommunication cquipment .
E.instruments endapparatus necessary fordoctors,surgeons ,veterinary
surgeons ,nidwives andmembersofsimilarprofessions .
• *
i
F.TSquipnent necessary forarcheologicts ,paleontologists ,goographers ,
zoologists . ..
G.Equipment necessary forentertainers ,theatrecompanies andcvchostra3 ,
including allarticles usedforpublioorprivateperformances
(Musicalinstruments ,costumes,scenery,enimals).
*« •
H.Equipment necessary forlecturers toillustrato theirlectures *
**
*
Thisannexdoesnotincludeequipment tobeusedforinternaltransport ,or
forindustrial production orthepackaging ofgoods,orfortheexploitation
ofnaturalresources excepthand-tools forthispurpose,fortheconstruction ,
repairormaintenance ofbuildings ,forearthmoving orsimilarwork.

ANNEX B
EDQCATIONAL MATERIAL
a)Soundandimagemedia,suchas:
Slides,filmstrips andmicrofilms ;
Cinematographic films;
Soundrecordings (magnetictapes,records);
Videotapes .
b)Specialised material ,suchas:
Bibliographic equipment andaudovisual materialforlibraries ;
Mobilelibraries ;
Material specially designed fortheeducation orvocational
training ofhandicapped persons.
c)Othermaterial ,suchas:
Vailcharts,models,graphs,maps,plans,photographs and
drawings ;
Instruments ,apparatus andmodelsdesignedfordeznonstrational
purposes ;
Collections ofitemswithvisualoraudiopedagogic information ,
preparedfortheteaching ofasubject (studykits).
d)Slideandfilmstripprojectors ;Cinematographic projectors ;Back-projectors
andepiscopes ;Magnetophones ,magnetoscopesandvideoequipment ;Closed
circuittelevision equipment ;Languagelaboratories ;Simultaneous
interpretation equipment ;Programmed teaching machines ,mechanical or
electronic ;Instruments ,apparatus ,toolsandmachine-tools for
instruction inskillsortrades.

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ANNEX C
TOURIST PUBLICITY DOCUMENTS ANDMATERIALS
e)Itemsintendedfordisplayintheofficesoftheaccredited representatives
orcorrespondents appointed bytheofficialnationaltouristagenciesorin
otherplacesapproved "bytheCustomsauthorities ofthecountryofimport,
andinparticular :
–pictures anddrawings ,
–framedphotographs andphotographic enlargements
–artbooks,
–paintings ,
–engravings orlithographs .
–sculptures .
–tapestries ,
othersimilarworksofart}
b)Displaymaterial (showcases,standsandsimilararticles),including
electrical andmechanical equipment requiredforoperating suchdisplay }
c)Documentary films,records,taperecordings andothersoundrecordings
intended foruseinperformances atwhichnochargeismade,butexcluding
thosewhosesubjectslendthemselves tocommercial advertisingj andthose
whichareangeneralsaleinthecountryofimportation }
d)Flags;
e)Dioramas,scalemodels,lanternslides,printingblocks,photographic
negatives }
f)specimens ofarticlesofnationalhandicrafts ,localcostumes andsimilar
folklore articles .