ARCHIVESHISTORIQUES
DELACOMMISSION
COLLECTION RELIEEDES
DOCUMENTS "COM"
COM(78)349
Vol.1978/0133

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COMMISSION OFTHEEUROPEAN COMMUNITIES
COM(78)349final
Brussels.20July1978.
Draft
COUNCILREGULATION
amending Regulation(EEC)Ho1798/75on
theimportationfreeofCommonCustomsTariff
dutiesofeducational ,scientific andcultural
materiais
(submittedtotheCouncilbytheCommission)
C0M(78)349final

EXPLANATORY MEMORANDUM
TheAgreement ontheimportation ofeducational ,scientific and
cultural materials ,adopted bytheGeneral Conference ofUNESCO atitsfifth''
session ,held inFlorence inJuly 1950 ,provides forthegranting ,under cer­
tain Conditions ,ofduty-free entry for anumber ofarticles (including arti­
cles fortheblind )which serve asamedium forthefree exchange ofideas
andknowledge .
These provisions arecurrently included inCouncil Regulation (EEC)
No1798 /75of10July 1975 .ontheimportation free ofCommon Customs Tariff
duties ofeducational ,scientific andcultural materials (1).
Atitsnineteenth session ,held inNairobi inNovember 197(3 ,the
General Conference ofUNESCO adopted aprotocol tothe Florence Agreement
I
which extends therelief from customs duties provided for inthat Agreement -
toother educational ,scientific andcultural materials .
Under point 14(a )ofTitle VIII oftheProtocol ,theEuropean Eco­
nomic Community hasbeen admitted asacontracting party totheProtocol
provided that alltheMember States constituting itarealso parties thereto .
On ,theCouncil ,onaproposal from theCom­
mission ,decided toconclude this Protocol onbehalf oftheCommunity (2>.
Thepurpose ofthis proposal foraregulation istherefore togive
effec't atCommunity level totheprovisions ofthis Protocol with theexcep­
tion ofthose contained inAnnex E(ii)thereto ontheimportation ofmaterials
specially designed fortheeducation ,employment andsocial advancement of
physically ormentally handicapped persons ,which aredealt with inasepa­
rate proposal (3).
(1)0JNoL184,15.7.1975 ,p.1
(2)0JNo
(3)OJNo

Ingiving effect atCommunity level totheprovisions ofthis Pro­
tocol ,dueregard must behadforthereservation expressed bytheEuropean
Economic Community when signing theProtocol with regard torelief from cus­
toms duties .The result ofthese reservations asthey affect relief from
customs duties isthat theEuropean Economic Community : .
i)isbound byAnnex C.1totheProtocol only asregards those con
tracting states that have accepted itthemselves ;
ii)isnotbound byAnnexes F,6orHtotheProtocol .
Themeasures contained inthis proposal take account ofallthese
provisions .They aregiven effect bythesubstitution ofnewannexes forthe
present annexes toRegulation (EEC)No1798 /75.
1"
Since this proposal isbased onArticle 28ofthe EECTreaty ,it
would .notnormally require theopinion oftheEuropean Parliament .Inview
ofthesubject oftheproposal ,however ,theCommission considers itdesi­
rable toseek theopinion oftheEuropean Parliament aswell asthat ofthe
Economic and Social Committee .

Draft
CouncilRegulation
amending Regulation (EEC)No1798/75on
theimportation freeofCommonCustomsTariff
dutiesofeducational,scientific andcultural
matenals
THECOUNCILOFTHEEUROPEAN COMMUNITIES,
HavingregardtotheTreatyestablishing theEuropeanEconomicCommunity,
andinparticularArticle28thereof.
HavingregardtothedraftRegulationsubmittedbytheCommission,
HavingregardtotheOpinionoftheEuropeanParliament ^,
HavingregardtotheOpinionoftheEconomicandSocialCommittee,
WhereastheCouncil,initsRegulation (EEC)No1798/75of10July1975(1),
laid-downtheconditionsgoverningtheimportation freeofCommonCustoms '
Tariffdutiesofeducational,scientific andculturalmaterials;
Ί *II - ·. 1
Whereas ,thepfovisionsofthisRegulationareessentially basedonthose
of theAgreement ontheimportation ofeducational,scientific
andculturalmaterialsdrawnupundertheauspicesoftheUnitedNations
Educational,Scientific andCulturalOrganization (UNESCO);
Whereason26November1976thenineteenth GeneralConferenceofUNESCO
adoptedaProtocoltothatAgreementwithaviewtoextendingrelieffromcustoms
dutiestocertainproductshithertoexcludedfromsuchrelief;whereasthe
EuropeanEconomicCommunityanditsMemberStatesarecontractingparties
tothat;Protpcol; i,, .;
* i«-• . -- ._•
•VII ' ,• .
(1>pjINoL1184,15.7.1975,p»1 ¡,¡
Π , ·<λ. , ,
Π^' Λ\ \ *
ί
*ρ »* . ;

Whereas itisnecessary toamend Regulation (EEC)No1798 /75inorder to
take account oftheprovisions ofthat Protocol ,
ι :
HAS ADOPTED THIS REGULATION :
Article 1 , -
Regulation (EEC)No1798 /75isamended asfollows :
1.Article 3isreplaced bythefollowing :
"1.Scientific instruments andapparatus notinclufied inArticle 2imported
exclusively fornon-commercial purposes maybeadmitted free ofCommon
Customs Tariff duties provided :
(a)they are intended for :
.n . • •
^-either public establishments principally engaged ineducation or
scientific research ,including those departments ofpublic esta-
n blishments which areprincipally engaged ineducation orscienti­
ficresearch ; .
-orprivate scientific oreducational establishments authorized
bythecompetent *authorities oftheMember States toreceive ar­
ticles duty-free
«ri ,
andprovided :
(b)instruments orapparatus ofequivalent scientific value are not
X
nbeing manufactured intheCommunity .\
I .
2.The duty-free' admission referred toinparagraph 1shall beapplicable .
>- - . .
to : "
i . ■
(a)spare parts ,components oraccessories specifically matching scien­
tific instruments orapparatus ,provided that these spare parts ,
components oraccessories are imported atthe same time assuch
instruments andapparatus ,or,ifimported subsequently ,that they
areidentifiable asintended forinstruments orapparatus previously
admitted duty-free orentitled toduty-free entry ;

(b)toolstobeusedforthemaintenance/checking,gaugingorrepair
ofscientific instruments orapparatus,providedthat:
-thesetoolsareimportedatthesametimeassuchinstruments and
apparatusor,ifimportedsubsequently,thattheyareidentifiable
asintendedforthespecificinstruments orapparatuspreviously
admittedduty-freeorentitledtoduty-freeentry,andfurther
providedthat
I.
-toolsofequivalentscientific valuearenotbeingmanufactured
intheCommunity.
ForthepurposesofthisArticle:
-"equivalentscientific value"shallbeassessedbycomparingthecha­
racteristics andspecifications oftheinstrument,apparatus,or,tool
forwhich-application ismadefortheexemptionreferredtoinArticle4
withthoseofthecorresponding instrument,apparatus,ortoolmanufac­
turedintheCommunitytodetermine .whetherthelattercouldbeused
forthe,samescientific purposesasthoseforwhichtheinstrument/
apparatusortoolforwhichtheapplication forexemption .isintended\
andwhetheritsperformance wouldbecomparabletothatexpectedofthe
latter;
-ascientific instrument orapparatus-oroneofthetoolsreferred
toinparagraph 2(b)-shallberegardedasbeingmanufactured inthe
Communitywhereitsdeliveryperiodfromthetimeoftheorderisnot,
accountbeingtakenofcommercialpracticesinthemanufacturing sector
Γ*Ρ
underconsideration ,appreciably longerthanthedeliveryperiodofthe
ν4 .,
instrument,apparatus,ortoolforwhichapplication ismadeforthe
exemptionreferredtoinArticle4,orwherethisperioddoesnotexceed
*P ,rI
thelattertosuchanextentthattheintendedpurposeoruseforwhich
1~-- t
theinstrumentorapparatus wasiinitiallyintendedwouldbeappreciably
affectedthereby".ad

2.Thethirdsubparagraph ofArticle6C2)isherebyrepealed.
3.AnewArticle6aisaddedasfollows:
"'ThesecondparagraphofArticle4andofArticles 5and
6shallapply,mutatismutandis,tothetoolsreferredtoinArticle3(2)(b)
4.AnnexIisreplacedbyAnnexItothisRequlation .
Ί'ι ,
.5.AnnexIIisreplaced ,byAnnexIItothisRequlation .
'/Hf':'-.;
Article2
ThisRegulationshallenterintoforceon1January1979.
ThisRegulationshallbebindinginitsentiretyanddirectly
applicable inallMemberStates.
DoneatBrussels.
<TFor.theCouncil.

-•
ANNEXI
A.Books,publications anddocuments
CCT
heading Description
No
ex49.03
49.11Children'spicturebooksandpaintingbooks
-Children'sdrawingandpaintingbooks
Otherprintedmatter,includingprintedpicturesand
photographs :
exBothers:
-looseillustrations andreproduction proofsorrepro­
ductionfilmstobeusedfortheproductionofbooks,
includingmicroforms ofsucharticles (1)
-microformsofbooks,children'sdrawingorpainting
books,schoolexercisebooks(workbooks),crossword
puzzlebooks,andprinteddocumentsorreportsofa
non-commercial character (1)
-bibliographical information materialfordistribution
freeofcharge(1)n
-meterological andgeophysical diagrams '
-postersforthepromotionoftourismandtouristpubli­
cations,(brochures,guidebooks,timetables,pamphlets
andlikepublications),' whetherornotillustrated,in­
cludingthosepublishedbyprivateconcerns,designed
toencouragethepublictotraveloutsidetheterritory
oftheEuropeanCommunities (1)
-publications designedtoencouragethepublictostudy
outsidetheterritory'oftheEuropeanCommunities (1)
•••/•••

-2-AnnexI
ex-90.21 Instruments,apparatusormodets,designedsolelyforde-
m'onstrationalpurposes(forexample-ineducationorexhi­
bition).unsuitable forotheruses:
-mapsandchartsinrelief-ofinterestinscientific
fieldssuchasgeology;zoology,botany,mineralogy,
palaeontology,archaeology,ethnology,meteorology,clima­
tology,hydrography andgeophysics.
i .
(11Theexemptionshallnot,however,applytoarticlesinwhichtheadver­
tisingmattercoversmorethan25%ofthesurface.Inthecaseofpubli­
cationsandpostersforthepromotionoftourism,thispercentageapplies
onlytoprivatecommercialpublicity.
■c:■'1.. ■.
B.Visualandauditorymaterials
NS:Exemptionfromimportdutiesapplicabletothegoodslistedbelow
shallbegrantedinrequestofproductsoriginating inthirdcoun­
trieswhichhaveacceptedAnnexC.1totheProtocoltotheAgree­
mentontheimportationofeducational,scientificandcultural
materiaIs.
.Inthecaseofgoodsfallingwithintariffheadingd37.04AII,
n'37.05^37.078IIor92.12BII,however,exemptionfromimport
A" «•
^dutiesshallbegrantedtogoodsirrespectiveofthecountryof
vorigin,providedthattheyareofaneducational,scientificor
culturalcharacterandhavebeenproducedbytheUnitedNations
ZoranyofitsSpecialized Agencies.
Ir
1r••/•m

-3- AnnexI
CCT
heading Description
No
37.04 Sensitised platesandfilm,exposedbutnotdeveloped,
negativeorpositive : ''<•
A.Cinematograph film:
II.Otherpositives (1)
37.05 Plates,unperforated filmandperforatedfilm(other
thancinematograph film),exposedanddeveloped,negative
orpositive(1)
37.07 Cinematograph film,exposedanddeveloped,whetheror
notincorporating soundtrackorconsisting onlyofsound
track,negativeorpositive :
B.Other:
II.Otherpositives (1)
49.11 !Otherprintedmatter,includingprintedpicturesandpho­
tographs:
exB.Other:
-microcardsorotherinformation storagemediarequired
incompuerized information anddocumentation ,services
I-materialsforprogrammedinstruction,includingmate­
rialsinkitform,withthecorresponding printedma-
tenais
•••/••«
(1)seenoteaftertableonpage4

_L- AnnexI
ex90.21
92.12
97.04•Instruments,apparatusormodels,designedsolelyfor
demonstrational purposes(for.example,ineducationor
exhibition),unsuitableforotheruses:
-Patterns,modelsandwallchartsofaneducational,
scientific orculturalcharacterexcepttoymodels.
-mock-upsorvisualizations ofabstractconceptssueh
asmolecularstructures ormathematical formulae :
Gramophonerecordsandothersoundorsimilarrecordings;
matricesfortheproductionofrecords,preparedrecord
)
blanks,firlmformechanical soundrecording,prepared
tapes,wires,stripsandlikearticlesofakindcommon­
lyusedforsoundorsimilarrecording :
B.Recorded (1)
Equipmentforparlour,tableandfunfairgamesfor
adultsorchildren(includingbilliardtablesandprint-
ablesandtable-tennis requisites ):•,.■
ex0Others:
-multi-media kits
(1)Theexemptionshallnot,howeverapplyto:
-visualandauditoryrecordings (withtheexceptionofmaterialsfor
thepromotionofeventhoseproducedbyprivateconcerns,designedto
encouragethepublictotraveloutsidetheterritoryoftheEuropean
Communities )producedbyorforprivatecommercialenterprise,essen­
tiallyforadvertising purposes; .\
-visualandauditoryrecordingsinwhichtheadvertising matterisin
excessof25per'centbytime.Inthecaseofthematerialsforthe
promotionoftourism(includingthoseproducedbyprivateconcerns),
-thispercentageappliesonlytoprivatecommercialpublicity.

ANNEX II
A.Visual andauditory materials Ofaneducational ,scientific orcultural
character
'NB :Exemption from import-duties applicable tothegoods listed below
shall begranted inrespect ofproducts ;originating inthird coun­
tries which have notaccepted Annex €.1totheProtocol totheAgree­
ment ontheimportation ofeducational ,scientific and cultural ma-'
terials .
CCT Beneficiary
heading Description establishment or
No
j organization
37.04I
Sensitised plates and film ,ex- Allorganizations (includ -
posed but notdeveloped ,negative ingbroadcasting andtele-
orpositive : vision organizations ),in-
ι
A.Cmematograph film :stitutions orassociations
exII.Other positives ,ofanapproved bythe competent
> , I educational ,scientificauthorities ofthe Member
orcultural characterStates forthepurpose of
duty-free admission of
these types ofgoods
k?x 37.05 Plates ,unperforforated film and Idem
ri
i•
r. perforated film (other than cine-
matograph film ),exposed andde- I
veloped ,negative orpositive ,
ofaneducational ,scientific or«
cultural character
.37.07 Cinematograph film ,-exposed and
developed ,whether ornotincor­
porating sound track orconsis­
ting only ofsound track ,negati -
rv ~
;i 'veorpositive :
I
«
i
i»/
I -f *' '
/
y"

-2- AnnexII
49.11B.II.Otherpositives :
exa)Newsreels (withor
withoutsoundtrack )de­
pictingeventsofcurrent
newsvalueatthetimeof
importation ,,andimported
uptoalimitoftwocopies'
ofeachsubjectforcopying
purposes
exb)other:
-Archivalfilmmaterial
-(withorwithoutsound
track)intendedforuse
inconnection withnews­
reelfilms
-Recreational filmsparti­
cularlysuitedforchild­
renandyouth
...-Unspecified,ofaneduca­
tional,scientific orcul­
turalcharacter
Otherprintedmatter,including
printedpicturesandphoto­
graphs: i
exB.Other:
-microcards orotherinforma­
tionstoragemediarequired
incomputerized information
anddocumentation services,
ofaneducational,scienti­
ficorculturalcharacterAllorganizations (includ­
ingbroadcasting andtele­
visionorganizations ),in­
stitutions orassociations
approvedbythecompetent
authorities oftheMember
Statesforthepurposeof
duty-freeadmissionof
thesetypesofgoods
Idem
Idem
Idem
Idem
t

-3- AnnexII
ex90.21
92.12materialsforprogrammedin­
struction/includingmaterials
inkitform,withthecorres­
pondingprintedmaterials
-wallchartsdesignedsolely
fordemonstration andeduca­
tion
Instruments,apparatusormodels,
designedsolelyfordemonstra-
tionalpurposes(forexample,in
educationorexhibition),Un­
suitableforotheruses:
-patterns,modelsandwall
chartsofaneducational,
scientificorculturalcharac­
ter,designedsolelyforde­
monstration andeducation
-mock-upsorvisualizations
ofabstractconceptssuchas
-molecularstructures orma­
thematical formula
Gramophonerecordsandother
soundorsimilarrecordings;
matricesfortheproduction
ofrecords,preparedrecbrd
blanks,filmformechanical
soundrecording,prepared ;
tapes,wires,stripsand"
likearticlesofakindcom­
monlyusedforsoundor$ir
milarrecording:
exB.Recorded :
-ofaneducational,scien­
tificorculturalcharac-
tter n,Educational,scientificor
culturalestablishments ap­
provedbythecompetentau­
thoritiesoftheMember
IStatesforthepurposeof
duty-freeadmissionof
thesegoods ..
Idem
Idem
Idem
Allorganizations (includ­
ingbroadcasting andtele­
visionorganizations),in­
stitutions orassociations
approvedbythecompetent
authorities oftheMember
Statesforthepurposeof
duty-freeadmissionof
thesegoods

-4-.. AnnexII
97.04 Lquipmentforparlour,table
andfunfairgamesforadultsor
children(includingbilliard
tablesandpintables andtable-
tennisrequisites): I•
exB.Others:
-multi-mecha kits
i!Educational,scientific or
culturalestablishments ap­
provedbythecompetent au­
thoritiesoftheMember
|Statesforthepurposeof
duty-freeadmissionof
I
ιthesegoods
B.Collectors' piecesandobjectsofartofaneducational ,scientific or
culturalcharacter •
V.
CCT
heading
NoDescriptionBeneficiary
establishment
ororganization
Various■
Collectors' piecesandobjectsGalleries,museumsandother
-ofartnotintendedforsaleinstitutions approvedbythe
competentauthorities ofthe
MemberStatesforthepurpo-IIH.^seoftheduty-freeentryof
t..thesegoods
c
d-
/

Annextodoc.:
FINANCIAL MEMORANDUM
Date:
1.Budgetaryline
Titleoftheaction:ProposalforaregulationoftheCouncilmodifying
Regulation (EEC)1798/75,ontheimportation freeofthedutiesofthe
CommonCustomsTariffofeducationalscientificorculturalobjects
3-Legalbasis:Article .28oftheEECTreaty
Purpose -oftheaction;TotransposeontotheCommunitylevelthe
provisionscontainedintheProtocoltotheFlorenceAgreementforthe
importation ofeducational scientificorculturalobjects(extension
ofdutyfreeadmissiontocertainproductssofarexcluded)
a.Financialimplications
Not;quantifiable«AlthoughtheProtocolextendsthescopeoftheduty
freeadmission,itdoesnotseemthattheCommunity'sresourceswill
beserious<.yaffected,theadditional ,ausntitiesofproductslikely
tobeimportedfreeofdutybeingrelativelylimited.Atthe.sametime,
irr(theframeworkofthisprotocol,exportations fromtheCommunityto
thirdcountrieswiththebenefitofdutyfreeimportation oughttobe
fairlysignificant.Itisthereforean;operationbeneficialforthe
Coriifnunity economy