Commission Directive 89/219/EEC of 7 March 1989 amending Council Directive 83/181/EEC determining the scope of Article 14 (1) (d) of Directive 77/388/EEC as regards exemption from value added tax on the final importation of certain goods, to take account of the introduction of the combined nomenclature
Date: 1989-03-07
Institutions: European Commission
Subjects: VAT, alcohol, exemption from customs duties, import (EU), tax exemption, tax harmonisation













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31989L0219

Commission Directive 89/219/EEC of 7 March 1989 amending Council Directive 83/181/EEC determining the scope of Article 14 (1) (d) of Directive 77/388/EEC as regards exemption from value added tax on the final importation of certain goods, to take account of the introduction of the combined nomenclature  


Official Journal L 092 , 05/04/1989 P. 0013 - 0014 Finnish special edition: Chapter 9 Volume 2 P. 0011  Swedish special edition: Chapter 9 Volume 2 P. 0011  





*****COMMISSION  DIRECTIVE  of 7 March 1989  amending Council Directive 83/181/EEC determining the scope of Article 14 (1) (d) of Directive 77/388/EEC as regards exemption from value added tax on the final importation of certain goods, to take account of the introduction of the combined nomenclature  (89/219/EEC)  THE COMMISSION OF THE EUROPEAN COMMUNITIES,  Having regard to the Treaty establishing the European Economic Community,  Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (1), as last amended by Regulation (EEC) No 20/89 (2), and in particular Article 15 thereof,  Whereas classification of the goods listed in the Annex to Council Directive 83/181/EEC (3), as last amended by Directive 88/331/EEC (4), is based on the use of the nomenclature of the Customs Cooperation Council;  Whereas the Customs Cooperation Council approved the International Convention on the Harmonized Commodity Description and Coding System (hereafter referred to as the 'HS'); whereas that Convention was approved by the Council by Decision 87/369/EEC (5) and has been applied since 1 January 1988; whereas a combined nomenclature has accordingly been established to give effect to the HS within the European Economic Community; whereas the references in Article 1 (2) (d) and in the Annex to Directive 83/181/EEC should therefore be based on the said combined nomenclature;  Whereas adapting Directive 83/181/EEC to the combined nomenclature consequently involves a purely technical amendment which in no way alters the scope of the reliefs provided for in the said Directive,  HAS ADOPTED THIS DIRECTIVE:  Article 1  Directive 83/181/EEC is hereby amended as follows:  1. In Article 1 (2) (d) the reference to heading Nos 22.03 to 22.09 of the Common Customs Tariff is replaced by a reference to CN codes 2203 to 2208.  2. The Annex is replaced by the Annex to this Directive.  Article 2  Member States shall bring into force the measures necessary to comply with this Directive not later than 1 July 1989. They shall immediately inform the Commission thereof.  Article 3  This Directive is addressed to the Member States.  Done at Brussels, 7 March 1989.  For the Commission  Christiane SCRIVENER  Member of the Commission  (1) OJ No L 256, 7. 9. 1987, p. 1.  (2) OJ No L 4, 6. 1. 1989, p. 19.  (3) OJ No L 105, 23. 4. 1983, p. 38.  (4) OJ No L 151, 17. 6. 1988, p. 79.  (5) OJ No L 198, 20. 7. 1987, p. 1.  ANNEX  'ANNEX  Visual and auditory materials of an educational, scientific or cultural character  1.2 //  //  // CN code  // Description  //  //  // 3704 00  // Photographic plates, film, paper, paperboard and textiles, exposed but not developed:   // ex 3704 00 10   // - Plates and film:   //   // - Cinematograph film, positives, of an educational, scientific or cultural character   // ex 3705  // Photographic plates and film, exposed and developed, other than cinematograph film:   //   // - Of an educational, scientific or cultural character   // 3706   // Cinematograph film, exposed and developed, whether or not incorporating sound track or consisting only of sound track:   // 3706 10   // - Of a width of 35 mm or more:   //   // - - Other:   // ex 3706 10 99   // - - - Other positives:   //   // - Newsreels (with or without sound track) depicting events of current news value at the time of importation, and imported up to a limit of two copies of each subject for copying purposes   //   // - Archival film material (with or without sound track) intended for use in connection with newsreel films   //   // - Recreational films particularly suited for children and young people   //   // - Other films of educational, scientific or cultural character   // 3706 90   // - Other:   //   // - - Other:   //   // - - - Other positives:   // ex 3706 90 51 ex 3706 90 91 ex 3706 90 99   // - Newsreels (with or without sound track) depicting events of current news value at the time of importation, and imported up to a limit of two copies of each subject for copying purposes   //   // - Archival film material (with or without sound track) intended for use in connection with newsreel films   //   // - Recreational films particularly suited for children and young people   //   // - Other films of educational, scientific or cultural character:  // 4911   // Other printed matter, including printed pictures and photographs:   //   // - Other:   // 4911 99   // - - Other:   // ex 4911 99 90   // - - - Other:   //   // - Microcards or other information storage media required in computerized information and documentation services of an educational, scientific or cultural character   //   // - Wall charts designed solely for demonstration and education   // ex 8524   // Records, tapes and other recorded media for sound or other similarly recorded phenomena including matrices and masters for the production of records, but excluding products of Chapter 37:   //   // - Of an educational, scientific or cultural character   // ex 9023 00   // Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for others uses:   //  // - Patterns, models and wall charts of an educational, scientific or cultural character, designed solely for demonstration and education   //   // - Mock-ups or visualizations of abstract concepts such as molecular structures or mathematical formulae   // Various  // Holograms for laser projection   //   // Multi-media kits   //  // Materials for programmed instructions, including materials in kit form with the corresponding printed materials'   //  //