Proposal for a Council Directive …/…/EC of […] determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods on the common system of value added tax
Date: 2008-09-25
Institutions: European Commission
Subjects: VAT, basis of tax assessment, delivery, distributive trades, provision of services, tax exemption, tax harmonisation, tax on consumption, tax relief

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COMMISSION OF THE EUROPEAN COMMUNITIES 

Brussels, 25.9.2008 
COM(2008) 575 final 

2008/0181 (CNS) 

Proposal for a 

COUNCIL DIRECTIVE …/…/EC 

of […] 

determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards 
exemption from value added tax on the final importation of certain goods on the 
common system of value added tax 

(presented by the Commission) 

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EXPLANATORY MEMORANDUM 

In  the  context  of  a  people’s  Europe,  the  Commission  attaches  great  importance  to 
simplifying  and  clarifying  Community  law  so  as  to  make  it  clearer  and  more 
accessible to the ordinary citizen, thus giving him new opportunities and the chance 
to make use of the specific rights it gives him. 

This aim cannot be achieved so long as numerous provisions that have been amended 
several times, often quite substantially, remain scattered, so that they must be sought 
partly  in  the  original  instrument  and  partly  in  later  amending  ones.  Considerable 
research work, comparing many different instruments, is thus needed to identify the 
current rules. 

For  this  reason  a  codification  of  rules  that  have  frequently  been  amended  is  also 
essential if Community law is to be clear and transparent. 

On  1  April  1987  the  Commission  therefore  decided1  to  instruct  its  staff  that  all 
legislative acts should be codified after no more than ten amendments, stressing that 
this  is  a  minimum  requirement  and  that  departments  should  endeavour  to  codify  at 
even  shorter  intervals  the  texts  for  which  they  are  responsible,  to  ensure  that  the 
Community rules are clear and readily understandable. 

The  Conclusions  of 
the  Edinburgh  European  Council 
(December 1992) confirmed this2, stressing the importance of codification as it offers 
certainty as to the law applicable to a given matter at a given time. 

the  Presidency  of 

Codification  must  be  undertaken  in  full  compliance  with  the  normal  Community 
legislative procedure. 

Given  that  no  changes  of  substance  may  be  made  to  the  instruments  affected  by 
codification, the European Parliament, the Council and the Commission have agreed, 
by  an  interinstitutional  agreement  dated  20  December  1994,  that  an  accelerated 
procedure may be used for the fast-track adoption of codification instruments. 

is 

this  proposal 

to  undertake  a  codification  of  Council 
The  purpose  of 
Directive 83/181/EEC of 28 March 1983 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  goods3.  The  new  Directive  will  supersede  the  various  acts 
incorporated in it4; this proposal fully preserves the content of the acts being codified 
and  hence  does  no  more  than  bringing  them  together  with  only  such  formal 
amendments as are required by the codification exercise itself. 

COM(87) 868 PV. 
See Annex 3 to Part A of the Conclusions. 
Carried out pursuant to the Communication from the Commission to the European Parliament and the 
Council – Codification of the Acquis communautaire, COM(2001) 645 final. 
Annex II, Part A of this proposal. 

1. 

2. 

3. 

4. 

1 
2 
3 

4 

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5. 

The codification proposal was drawn up on the basis of a preliminary consolidation, 
in all official languages, of Directive 83/181/EEC and the instruments amending it, 
carried out by the Office for Official Publications of the European Communities, by 
means  of  a  data-processing  system.  Where  the  Articles  have  been  given  new 
numbers,  the  correlation  between  the  old and  the  new  numbers  is  shown  in  a  table 
contained in Annex III to the codified Directive. 

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(cid:208) 83/181/EEC (adapted) 

2008/0181 (CNS) 

Proposal for a 

COUNCIL DIRECTIVE …/…/EC 

of […] 

determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards 
exemption from value added tax on the final importation of certain goods on the 
common system of value added tax 

THE COUNCIL OF THE EUROPEAN UNION, 

Having  regard  to  the  Treaty  establishing  the  European  Community,  and  in  particular 
Articles ⌦ 93 and 94 ⌫ thereof, 

Having regard to the proposal from the Commission, 

Having regard to the opinion of the European Parliament1, 

Having regard to the opinion of the European Economic and Social Committee2, 

Whereas: 

(1) 

(2) 

1 
2 
3 
4 
5 

(cid:208)  

Council  Directive  83/181/EEC  of  28  March  1983  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  goods3  has  been  substantially  amended  several 
times4. In the interests of clarity and rationality the said Directive should be codified. 

(cid:208) 83/181/EEC Recital 1 (adapted) 

Pursuant 
to  Article  143(b)  and  (c)  of  Council  Directive  2006/112/EC  of 
28 November 2006  on  the  common  system  of  value  added  tax5,  Member  States 
⌦ are ⌫,  without  prejudice  to  other  Community  provisions  and  under  conditions 
which  they  shall  lay  down  for  the  purpose,  inter  alia,  of  preventing  any  possible 

OJ C […],[…], p. […]. 
OJ C […],[…], p. […]. 
OJ L 105, 23.4.1983, p. 38. Directive as last amended by the 1994 Act of Accession. 
See Annex II, Part A. 
OJ  L  347,  11.12.2006,  p.  1.  Directive  as  last  amended  by  Directive  2008/8/EC  (OJ  L  44,  20.2.2008, 
p. 11). 

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evasion,  avoidance  or  abuse, ⌦ to ⌫  exempt  final  importation  of  goods  qualifying 
for exemption from customs duties other than as provided for in the Common Customs 
Tariff. 

(3) 

In accordance with Article 145 of Directive 2006/112/EC, 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 ⌦ Articles 143 and 144 of that 
Directive ⌫ and detailed rules for their implementation. 

(cid:208) 83/181/EEC Recital 2 (adapted) 

(4)  While  it  is  deemed  desirable  to  achieve  the  greatest  possible  degree  of  uniformity 
between the system for customs duties and that for value added tax, account should be 
taken,  nevertheless,  in  applying  the  latter  system,  of  the  differences  as  regards 
objective and structure between customs duties and value added tax. 

(cid:208) 83/181/EEC Recital 3 

(5)  ⌦ Separate ⌫  arrangements  for  value  added  tax  should  be  ⌦ laid  down  for ⌫ 
imported  ⌦ goods ⌫  to  the  extent  necessary  to  comply  with  the  objectives  of  tax 
harmonisation. The exemptions on importation can be granted only on condition that 
they are not liable to affect the conditions of competition on the market. 

(cid:208) 83/181/EEC Recital 4 (adapted) 

(cid:208) 83/181/EEC Recital 5 

(6) 

Certain  reliefs  applied  in  the  Member  States  stem  from  conventions  with  third 
countries  or  with  other  Member  States  which,  given  their  purpose,  concern  only  the 
signatory Member States. It is not expedient to define at Community level conditions 
for granting such reliefs. The Member States concerned need merely be authorised to 
retain them. 

(7) 

This  Directive  should  be  without  prejudice  to  the  obligations  of  the  Member  States 
relating to the time-limits for transposition into national law of the Directives set out in 
Annex II, Part B, 

(cid:208)  

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HAS ADOPTED THIS DIRECTIVE: 

(cid:208) 83/181/EEC (adapted) 

⌦ TITLE I ⌫ 

⌦ SCOPE AND DEFINITIONS ⌫ 

Article 1 

The  scope  of  the  exemptions  from  value  added  tax  (hereinafter  ‘VAT’)  referred  to  in 
Article 143(b)  and  (c)  of  Directive  2006/112/EC  and  the  rules  for  their  implementation 
referred to in Article 145 of that Directive shall be defined by this Directive.  

In  accordance  with  Article  ⌦ 143(b)  and  (c)  of  Directive  2006/112/EC ⌫,  the  Member 
States  shall  apply  the  exemptions  laid  down  in  this  Directive  under  the  conditions  fixed  by 
them in order to ensure that such exemptions are correctly and simply applied and to prevent 
any evasion, avoidance or abuses. 

1. For the purposes of this Directive: 

Article 2 

(a) 

(b) 

(c) 

(d) 

(e) 

“imports” means imports as defined in Article 30 of Directive 2006/112/EC and the 
entry  for  home  use  after  being  subject  to  one  of  the  systems  provided  for  in 
Article 157(1)(a)  of  ⌦ that ⌫  Directive  or  a  system  of  temporary  admission  or 
transit; 

“personal property” means any property intended for the personal use of the persons 
concerned  or  for  meeting  their  household  needs  ⌦ ,  including  household  effects, 
cycles and motor-cycles, private motor vehicles and their trailers, camping caravans, 
pleasure craft and private aeroplanes, as well as household provisions appropriate to 
normal family requirements, and household pets and saddle animals ⌫; 

(cid:208) 83/181/EEC  
(cid:206)1 89/219/EEC Art. 1(1) 

“household  effects”  means  personal  effects,  household  linen  and  furnishings  and 
items  of  equipment  intended  for  the  personal  use  of  the  persons  concerned  or  for 
meeting their household needs; 

“alcoholic  products”  means  products  (beer,  wine,  aperitifs  with  a  wine  or  alcohol 
base,  brandies, 
falling  within 
(cid:206)1 CN codes 2203 to 2208  ; 

spirituous  beverages,  etc.) 

liqueurs  and 

“Community”  means 
the 
Directive 2006/112/EC applies. 

territory 

of 

the  Member 

States  where 

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(cid:208) 83/181/EEC (adapted) 

⌦ 2.  The  nature  or  quantity  of  personal  property  shall  not  reflect  any  commercial  interest, 
nor  shall  they  be  intended  for  an  economic  activity  within  the  meaning  of  Article 9(1)  of 
Directive 2006/112/EC. However, portable instruments of the applied or liberal arts, required 
by  the  person  concerned  for  the  pursuit  of  his  trade  or  profession,  shall  also  constitute 
personal property. ⌫ 

TITLE ⌦ II ⌫ 

IMPORTATION OF PERSONAL PROPERTY BELONGING TO 
INDIVIDUALS COMING FROM ⌦ THIRD ⌫ COUNTRIES ⌦ OR 
THIRD TERRITORIES ⌫ 

Chapter 1 

Personal property of natural persons transferring their normal 
place of residence to the Community 

Article 3 

Subject to Articles 4 to 11, exemption from VAT on importation shall be granted on personal 
property imported by natural persons transferring their normal place of residence from outside 
the Community to a Member State of the Community. 

(cid:208) 83/181/EEC  

Article 4 

Exemption shall be limited to personal property which: 

(a) 

except in special cases justified by the circumstances, has been in the possession of 
and,  in  the  case  of  non-consumable  goods,  used  by  the  person  concerned  at  his 
former  normal  place  of  residence  for  a  minimum  of  six  months  before  the  date  on 
which he ceases to have his normal place of residence outside the Community; 

(b) 

is intended to be used for the same purpose at his new normal place of residence. 

The Member States may in addition make exemption ⌦ of personal property ⌫ conditional 
upon such property having borne, either in the country of origin or in the country of departure, 
the customs and/or fiscal charges to which it is normally liable. 

(cid:208) 83/181/EEC (adapted) 

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(cid:208) 83/181/EEC  

Article 5 

Exemption may be granted only to persons whose normal place of residence has been outside 
the Community for a continuous period of at least 12 months. 

However,  the  competent  authorities  may  grant  exceptions  to  this  rule  provided  that  the 
intention  of  the  person  concerned  was  clearly  to  reside  outside  the  Community  for  a 
continuous period of at least 12 months. 

Exemption shall not be granted in respect of: 

Article 6 

(a) 

(b) 

(c) 

(d) 

alcoholic products; 

tobacco or tobacco products; 

commercial means of transport; 

articles  for  use  in  the  exercise  of  a  trade  or  profession,  other  than  portable 
instruments of the applied or liberal arts. 

Vehicles  intended  for  mixed  use  for  commercial  or  professional  purposes  may  also  be 
excluded from exemption. 

(cid:208) 83/181/EEC (adapted) 

Article 7 

⌦ 1. ⌫  Except  in  special  cases,  exemption  shall  be  granted  only  in  respect  of  personal 
property entered for permanent importation within 12 months of the date of establishment, by 
the person concerned, of his normal place of residence in the ⌦ Community ⌫. 

⌦ 2. ⌫ The personal property may be imported in several separate consignments within the 
period referred to in ⌦ paragraph 1 ⌫. 

(cid:208) 83/181/EEC 

Article 8 

1.  Until  12  months  have  elapsed  from  the  date  of  the  declaration  for  its  final  importation, 
personal  property  which  has  been  imported  exempt  from  tax  may  not  be  lent,  given  as 
security, hired out or transferred, whether for a consideration or free of charge, without prior 
notification to the competent authorities. 

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(cid:208) 83/181/EEC (adapted) 

2. Any loan, giving as security, hiring out or transfer before the expiry of the period referred 
to in paragraph 1 shall entail payment of the relevant ⌦ VAT ⌫ on the goods concerned, at 
the  rate  applying  on  the  date  of  such  loan,  giving  as  security,  hiring  out  or  transfer,  on  the 
basis of the type of goods and the customs value ascertained or accepted on that date by the 
competent authorities. 

Article 9 

1. By way of derogation from Article 7(1), exemption may be granted in respect of personal 
property  permanently  imported  before  the  person  concerned  establishes  his  normal  place  of 
residence  in  the  ⌦ Community ⌫,  provided  that  he  undertakes  actually  to  establish  his 
normal  place  of  residence  there  within  a  period  of  six  months.  Such  undertaking  shall  be 
accompanied  by  a  security,  the  form  and  amount  of  which  shall  be  determined  by  the 
competent authorities. 

2. Where use is made of the provisions of paragraph 1, the period laid down in point (a) of the 
first  subparagraph  of  Article  4  shall  be  calculated  from  the  date  of  importation  into  the 
⌦ Community ⌫. 

Article 10 

1.  Where,  owing  to  occupational  commitments,  the  person  concerned  leaves  ⌦ the  third 
country  or  third  territory ⌫  where  he  had  his  normal  place  of  residence  without 
simultaneously  establishing  his  normal  place  of  residence  in  the  territory  of  ⌦ the 
Community ⌫,  although  having  the  intention  of  ultimately  doing  so,  the  competent 
authorities  may  authorise  exemption  in  respect  of  the  personal  property  which  he  transfers 
into the said territory for this purpose. 

(cid:208) 83/181/EEC 

2. Exemption in respect of the personal property referred to in paragraph 1 shall be granted in 
accordance with the conditions laid down in Articles 3 to 8, on the understanding that: 

(a) 

(b) 

the  periods  laid  down  in  point  (a)  of  the  first  subparagraph  of  Article  4  and 
paragraph 1 of Article 7 shall be calculated from the date of importation; 

the  period  referred  to  in  Article  8(1)  shall  be  calculated  from  the  date  when  the 
person concerned actually establishes his normal place of residence in the territory of 
a Member State. 

3. Exemption shall also be subject to an undertaking from the person concerned that he will 
actually  establish  his  normal  place  of  residence  in  the  territory  of  a  Member  State  within  a 
period laid down by the competent authorities in keeping with the circumstances. The latter 
may require this undertaking to be accompanied by a security, the form and amount of which 
they shall determine. 

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(cid:208) 83/181/EEC (adapted) 

Article 11 

The competent authorities may derogate from points (a) and (b) of the first subparagraph of 
Article 4, points (c) and (d) of the first subparagraph of Article 6 and Article 8 when a person 
has to transfer his normal place of residence to the territory of a Member State as a result of 
exceptional political circumstances. 

Chapter 2 

Goods imported on the occasion of a marriage 

Article 12 

1.  Subject  to  Articles  13  to  16,  exemption  shall  be  granted  in  respect  of  trousseaux  and 
household effects, whether or not new, belonging to a person transferring his or her normal 
place of residence to the territory of a Member State on the occasion of his or her marriage. 

(cid:208) 88/331/EEC Art. 1 pt. 1 
(adapted) 

Exemption shall also be granted in respect of presents customarily given on the occasion of a 
marriage  which  are  received  by  a  person  fulfilling  the  conditions  laid  down  in  the  first 
subparagraph  from  persons  having  their  normal  place  of  residence  outside  the  Community. 
The  exemption  shall  apply  to  presents  of  a  unit  value  of  not  more  than  ⌦ EUR ⌫ 200. 
Member States may, however, grant exemption for more than ⌦ EUR ⌫ 200 provided that 
the value of each exempt present does not exceed ⌦ EUR ⌫ 1 000. 

2. The Member State may make exemption of the goods referred to in the first subparagraph 
of paragraph 1 conditional on their having borne, either in the country ⌦ or territory ⌫ of 
origin  or  in  the  country  ⌦ or  territory ⌫  of  departure,  the  customs  and  fiscal  charges  to 
which they are normally liable. 

(cid:208) 83/181/EEC (adapted) 

The exemption may be granted only to persons: 

Article 13 

(a) 

whose normal place of residence has been outside the Community for a continuous 
period of at least 12 months; 

(b) 

who produce evidence of their marriage. 

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⌦ However, derogations from the rule referred to in the first subparagraph may be granted 
provided  that  the  intention  of  the  person  concerned  was  clearly  to  reside  outside  the 
Community for a continuous period of at least 12 months. ⌫ 

(cid:208) 83/181/EEC  

Article 14 

No exemption shall be granted for alcoholic products, tobacco or tobacco products. 

1.  Save  in  exceptional  circumstances,  exemption  shall  be  granted  only  in  respect  of  goods 
permanently imported: 

Article 15 

⌦ (a) ⌫ 

not earlier than two months before the date fixed for the wedding; and 

⌦ (b) ⌫ 

not later than four months after the date of the wedding. 

(cid:208) 83/181/EEC (adapted) 

⌦ In  the  case  referred  to  in  point  (a),  exemption  may  be  made  subject  to  the  lodging  of 
appropriate  security,  the  form  and  amount  of  which  shall  be  determined  by  the  competent 
authorities. ⌫ 

2.  Goods  ⌦ to  which  exemption  is  granted ⌫  may  be  imported  in  several  separate 
consignments within the period referred to in paragraph 1. 

Article 16 

1. Until 12 months have elapsed from the date of the declaration for their final importation, 
⌦ personal property ⌫ which ⌦ has ⌫ been imported exempt from tax may not be lent, 
given  as  security,  hired  out  or  transferred,  whether  for  a  consideration  or  free  of  charge, 
without prior notification to the competent authorities. 

2. Any loan, giving as security, hiring out or transfer before the expiry of the period referred 
to in paragraph 1 shall entail payment of the relevant ⌦ VAT ⌫ on the goods concerned, at 
the  rate  applying  on  the  date  of  such  loan,  giving  as  security,  hiring  out  or  transfer,  on  the 
basis of the type of goods and the value ascertained or accepted on that date by the competent 
authorities. 

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(cid:208) 83/181/EEC  

Chapter 3 

Personal property acquired by inheritance 

Article 17 

Subject to Articles 18, 19 and 20, exemption shall be granted in respect of personal property 
acquired by inheritance by a natural person having his normal place of residence in a Member 
State. 

Exemption shall not be granted in respect of: 

Article 18 

(a) 

(b) 

(c) 

(d) 

(e) 

(f) 

alcoholic products; 

tobacco or tobacco products; 

commercial means of transport; 

articles  for  use  in  the  exercise  of  a  trade  or  profession,  other  than  portable 
instruments of the applied or liberal arts, which were required for the exercise of the 
trade or profession of the deceased; 

stocks of raw materials and finished or semi-finished products; 

livestock and stocks of agricultural products exceeding the quantities appropriate to 
normal family requirements. 

Article 19 

1. Exemption shall be granted only in respect of personal property permanently imported not 
later than two years from the date on which the person becomes entitled to the goods (final 
settlement of the inheritance). 

However, this period may be extended by the competent authorities on special grounds. 

2. The goods may be imported in several separate consignments within the period referred to 
in paragraph 1. 

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Article 20 

Articles  17,  18  and  19  shall  apply  mutatis  mutandis  to  personal  property  acquired  by 
inheritance  by  legal  persons  engaged  in  a  non-profit-making  activity  who  are  established  in 
the territory of a Member State. 

(cid:208) 83/181/EEC (adapted) 

TITLE III 

⌦ IMPORTATION OF ⌫ SCHOOL OUTFITS, ⌦ EDUCATIONAL ⌫ 
MATERIALS AND ⌦ RELATED ⌫ HOUSEHOLD EFFECTS 

Article 21 

1.  Exemption  shall  be  granted  in  respect  of  outfits,  ⌦ educational ⌫  materials  and 
household  effects  representing  the  usual  furnishings  for  a  student's  room  and  belonging  to 
pupils or students coming to stay in a Member State for the  purposes of studying there and 
intended for their personal use during the period of their studies. 

2. For the purposes of this Article: 

(a) 

(b) 

(c) 

“pupil  or  student”  means  any  person  enrolled  in  an  educational  establishment  in 
order to attend full-time the courses offered therein; 

“outfit”  means  underwear  and  household  linen  as  well  as  clothing,  whether  or  not 
new; 

“educational  materials”  means  articles  and  instruments  (including  calculators  and 
typewriters) normally used by pupils or students for the purposes of their studies. 

Exemption shall be granted at least once per school year. 

Article 22 

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TITLE IV 

IMPORTS OF NEGLIGIBLE VALUE 

(cid:208) 88/331/EEC Art. 1 pt. 2 
(adapted) 

Article 23 

Goods of a total value not exceeding ⌦ EUR ⌫ 10 shall be exempt on admission. Member 
States may grant exemption for imported goods of a total value of more than ⌦ EUR ⌫ 10 
but not exceeding ⌦ EUR ⌫ 22. 

However, Member States may exclude goods which have been imported on mail order from 
the exemption provided for in the first sentence of the first subparagraph. 

(cid:208) 83/181/EEC 

Article 24 

Exemption shall not apply to the following: 

(a) 

(b) 

(c) 

alcoholic products; 

perfumes and toilet waters; 

tobacco or tobacco products. 

TITLE V 

CAPITAL GOODS AND OTHER EQUIPMENT IMPORTED ON THE 
TRANSFER OF ACTIVITIES 

Article 25 

(cid:208) 83/181/EEC (adapted) 

1. Without prejudice to the measures in force in the Member State with regard to industrial 
and  commercial  policy,  and  subject  to  Articles  26  to  29,  Member  States  may  allow 
exemption,  on  admission,  for  imports  of  capital  goods  and  other  equipment  belonging  to 
undertakings which definitively cease their activity ⌦ outside the Community ⌫ in order to 
carry  on  a  similar  activity  in  the  ⌦ Community ⌫  and  which,  in  accordance  with 
Article 213(1)  of  Directive  2006/112/EC,  have  given  advance  notice  to  the  competent 
authorities of the Member State of importation of the commencement of such activity. 

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Where the undertaking transferred is an agricultural holding, its livestock shall also be exempt 
on admission. 

2. For the purposes of paragraph 1: 

⌦ (a) ⌫ 

“activity” means an economic activity as referred to in the first subparagraph of 

Article 9(1) of Directive 2006/112/EC ⌦ ; ⌫ 

⌦ (b) ⌫ 

“undertaking”  means  an  independent  economic  unit  of  production  or  of  the 

service industry. 

1. The exemption shall be limited to capital goods and equipment which: 

Article 26 

(a) 

(b) 

(c) 

except in special cases justified by the circumstances, have actually been used in the 
undertaking for a minimum of 12 months prior to the date on which the undertaking 
ceased  to  operate  in  the  ⌦ third  country  or  third  territory  from  which  it  is 
transferring its activity ⌫; 

are intended to be used for the same purposes after the transfer; 

(cid:208) 83/181/EEC  

are to be used for the purposes of an activity not exempted under Articles 132, 133, 
135 and 136 of Directive 2006/112/EC; 

(d) 

are appropriate to the nature and size of the undertaking in question. 

2.  Pending  entry  into  force  of  the  common  rules  referred  to  in  the  first  paragraph  of 
Article 176  of  Directive  2006/112/EC,  Member  States  may  exclude  from  the  exemption,  in 
whole or in part, capital goods in respect of which they have availed themselves of the second 
subparagraph of Article 176 of that Directive. 

(cid:208) 83/181/EEC (adapted) 

(cid:208) 83/181/EEC  

Article 27 

No  exemption  shall  be  granted  to  undertakings  established  outside  the  Community  and  the 
transfer of which into the territory of a Member State is consequent upon or is for the purpose 
of merging with, or being absorbed by, an undertaking established in the Community, without 
a new activity being set up. 

EN 

15 

   EN 

 
 
 
 
No exemption shall be granted for: 

Article 28 

(a) 

(b) 

(c) 

(d) 

means of transport which are not in the nature of instruments of production or of the 
service industry; 

supplies of all kinds intended for human consumption or for animal feed; 

fuel and stocks of raw materials or finished or semi-finished products; 

livestock in the possession of dealers. 

Article 29 

(cid:208) 83/181/EEC (adapted) 

Except in special cases justified by the circumstances, the exemption shall be granted only in 
respect  of  capital  goods  and  other  equipment  imported  before  the  expiry  of  a  period  of 
12 months  from  the  date  when  the  undertaking  ceased  its  activities  ⌦ outside  the 
Community ⌫. 

TITLE VI 

IMPORTATION OF CERTAIN AGRICULTURAL PRODUCTS AND 
PRODUCTS INTENDED FOR AGRICULTURAL USE 

Chapter 1 

Products obtained by Community farmers on properties located 
⌦ outside the Community ⌫ 

Article 30 

1.  Subject  to  Articles  31  and  32,  agricultural,  stock-farming,  bee-keeping,  horticultural  and 
forestry products from properties located in a ⌦ third country or third territory ⌫ adjoining 
the  territory  of ⌦ a ⌫  Member  State  which  are  operated  by  agricultural  producers  having 
their  principal  undertaking  in  ⌦ the  Community ⌫  and  adjacent  to  the  country  ⌦ or 
territory ⌫ concerned shall be exempt on admission. 

Pure-bred horses, not more than six months old and born outside the ⌦ Community ⌫ of an 
animal  covered  in ⌦ the  Community ⌫  and  then  exported  temporarily  to  give  birth,  shall 
⌦ also ⌫ be exempt on admission. 

EN 

16 

   EN 

 
 
2. To be eligible ⌦ for the exemption ⌫ under the first subparagraph of paragraph 1, stock-
farming products must be obtained from animals reared, acquired or imported in accordance 
with the general tax arrangements applicable in the Member State of importation. 

(cid:208) 83/181/EEC  

Article 31 

Exemption  shall  be  limited  to  products  which have  not  undergone  any  treatment  other  than 
that which normally follows their harvest or production. 

Exemption shall be granted only in respect of products imported by the agricultural producer 
or on his behalf. 

Article 32 

Article 33 

(cid:208) 83/181/EEC (adapted) 

This Chapter shall apply mutatis mutandis to the products of fishing or fish-farming activities 
carried  out  in  the  lakes  or  waterways  bordering  the  territory  of  ⌦ a ⌫  Member  State  of 
importation by fishermen established in ⌦ the Community ⌫ and to the products of hunting 
activities  carried  out  on  such  lakes  or  waterways  by  sportsmen  established  in  ⌦ the 
Community ⌫. 

Chapter 2 

Seeds, fertilisers and products for the treatment of soil and crops 

Article 34 

Subject  to  Article  35,  seeds,  fertilisers  and  products  for  the  treatment  of  soil  and  crops, 
intended  for  use  on  property  located  in  a  Member  State  adjoining  a ⌦ third ⌫  country  or 
⌦ third  territory ⌫  and  operated  by  agricultural  producers  having  their  principal 
undertaking  in  the  said  country  or  ⌦ territory ⌫  adjacent  to  the  territory  of  the 
⌦ Community ⌫ shall be exempt on admission. 

1. Exemption shall be limited to the quantities of seeds, fertilisers or other products required 
for the purpose of operating the property. 

Article 35 

EN 

17 

   EN 

 
 
 
It  shall  be  granted  only  for  seeds,  fertilisers  or  other  products  introduced  directly  into  the 
⌦ Community ⌫ by the agricultural producer or on his behalf. 

2. Member States may make exemption conditional upon the granting of reciprocal treatment. 

(cid:208) 83/181/EEC 

TITLE VII 

IMPORTATION OF THERAPEUTIC SUBSTANCES, MEDICINES, 
LABORATORY ANIMALS AND BIOLOGICAL OR CHEMICAL 
SUBSTANCES 

Chapter 1 

Laboratory animals and biological or chemical substances 
intended for research 

1. The following shall be exempt on admission: 

Article 36 

(a) 

animals specially prepared and sent free of charge for laboratory use; 

(cid:208) 83/181/EEC (adapted) 

(b) 

biological  or  chemical  substances ⌦ which  are  imported  subject  to  the  limits  and 
conditions laid down in Article 60 of Council Regulation (EC) No 918/836. ⌫ 

2.  The  exemption  referred  to  in  paragraph  1  shall  be  limited  to  animals  and  biological  or 
chemical substances which are intended for ⌦ either of the following ⌫: 

⌦ (a) ⌫ 

public  establishments  principally  engaged  in  education  or  scientific  research, 
including those departments of public establishments which are principally engaged 
in education or scientific research ⌦ ; ⌫ 

⌦ (b) ⌫ 

private  establishments  principally  engaged  in  education  or  scientific  research 
and  authorised  by  the  competent  authorities  of  the  Member  States  to  receive  such 
articles exempt from tax. 

6 

OJ L 105, 23.4.1983, p. 1. 

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(cid:208) 83/181/EEC 

Chapter 2 

Therapeutic substances of human origin and blood-grouping and 
tissue-typing reagents 

(cid:208) 83/181/EEC (adapted) 

Article 37 

in  Article  143(a)  of 
the  exemption  provided 
1.  Without  prejudice 
Directive 2006/112/EC and subject to Article 38 ⌦ of this Directive ⌫, the following shall 
be exempted: 

for 

to 

(a) 

(b) 

(c) 

therapeutic substances of human origin; 

blood-grouping reagents; 

tissue-typing reagents. 

2. For the purposes of paragraph 1: 

⌦ (a) ⌫ 

“therapeutic  substances  of  human  origin”  means  human  blood  and  its 
derivatives  (whole  human  blood,  dried  human  plasma,  human  albumin  and  fixed 
solutions  of  human  plasma  protein,  human 
immunoglobulin  and  human 
fibrinogen) ⌦ ; ⌫ 

⌦ (b) ⌫ 

“blood-grouping reagents” means all reagents, whether of human, animal, plant 
or  other  origin  used  for  blood-type  grouping  and  for  the  detection  of  blood 
incompatibilities ⌦ ; ⌫ 

⌦ (c) ⌫ 

“tissue-typing reagents” means all reagents whether of human, animal, plant or 

other origin used for the determination of human tissue-types. 

(cid:208) 83/181/EEC 

Article 38 

Exemption shall be limited to products which: 

(a) 

are  intended  for  institutions  or  laboratories  approved  by  the  competent  authorities, 
for use exclusively for non-commercial medical or scientific purposes; 

EN 

19 

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(b) 

are accompanied by a certificate of conformity issued by a duly authorised body in 
the country ⌦ or territory ⌫ of departure; 

(cid:208) 83/181/EEC (adapted) 

(c) 

are in containers bearing a special label identifying them. 

(cid:208) 83/181/EEC 

Article 39 

Exemption  shall  include  the  special  packaging  essential  for  the  transport  of  therapeutic 
substances of human origin or blood-grouping or tissue-typing reagents and also any solvents 
and accessories needed for their use which may be included in the consignments. 

(cid:208) 88/331/EEC Art. 1 pt. 4 

Chapter 3 

Reference substances for the quality control of medical products 

Article 40 

Consignments which contain samples of reference substances approved by the World Health 
Organization  for  the  quality  control  of  materials  used  in  the  manufacture  of  medicinal 
products and which are addressed to consignees authorised by the competent authorities of the 
Member States to receive such consignments free of tax shall be exempt on admission. 

Chapter 4 

Pharmaceutical products used at international sports events 

Article 41 

(cid:208) 83/181/EEC (adapted) 

Pharmaceutical  products  for  human  or  veterinary  medical  use  by  persons  or  animals 
participating  in  international  sports  events  shall,  within  the  limits  necessary  to  meet  their 
requirements during their stay in the ⌦ Community ⌫, be exempt on admission. 

EN 

20 

   EN 

 
 
 
 
 
TITLE VIII 

GOODS FOR CHARITABLE OR PHILANTHROPIC ORGANISATIONS 

Chapter 1 

⌦ General provision ⌫ 

Article 42 

Member States may impose a limit on the quantity or value of the goods, ⌦ exempt under 
Chapters  2,  3  or  4 ⌫  in  order  to  remedy  any  abuse  and  to  combat  major  distortions  of 
competition. 

(cid:208) 83/181/EEC 

Chapter 2 

Goods imported for general purposes 

1. Subject to Articles 44, 45 and 46, the following shall be exempt on admission: 

Article 43 

(a) 

(b) 

(c) 

basic necessities obtained free of charge and imported by State organisations or other 
charitable  or  philanthropic  organisations  approved  by  the  competent  authorities  for 
distribution free of charge to needy persons; 

(cid:208) 83/181/EEC (adapted) 

goods  of  every  description  sent  free  of  charge,  by  a  person  or  organisation 
established ⌦ outside the Community ⌫, and without any commercial intent on the 
part  of  the  sender,  to  State  organisations  or  other  charitable  or  philanthropic 
organisations  approved  by  the  competent  authorities,  to  be  used  for  fund-raising  at 
occasional charity events for the benefit of needy persons; 

equipment  and  office  materials  sent  free  of  charge,  by  a  person  or  organisation 
established ⌦ outside the Community ⌫, and without any commercial intent on the 
part  of  the  sender,  to  charitable  or  philanthropic  organisations  approved  by  the 
competent  authorities,  to  be  used  solely  for  the  purpose  of  meeting  their  operating 
needs or carrying out their stated charitable or philanthropic aims. 

EN 

21 

   EN 

 
 
 
2. For the purposes of paragraph 1(a) “basic necessities” means those goods required to meet 
the immediate needs of human beings, such as food, medicine, clothing and bed-clothes. 

(cid:208) 83/181/EEC 

Article 44 

Exemption shall not be granted in respect of: 

(a) 

(b) 

(c) 

(d) 

alcoholic products; 

tobacco or tobacco products; 

coffee and tea; 

motor vehicles other than ambulances. 

Article 45 

Exemption shall be granted only to organisations accounting procedures of which enable the 
competent  authorities  to  supervise  their  operations  and  which  offer  all  the  guarantees 
considered necessary. 

(cid:208) 83/181/EEC (adapted) 

Article 46 

1. The organisation entitled to exemption ⌦ may not lend, hire out ⌫ or transfer, whether 
for a consideration or free of charge, ⌦ the goods referred to in Article 43 ⌫ for purposes 
other than those laid down in Article 43(1)(a) and (b), unless the competent authorities have 
been informed thereof in advance. 

2. Should goods and equipment be lent, hired out or transferred to an organisation entitled to 
benefit  from  exemption  pursuant  to  Articles  43  and  45,  the  exemption  shall  continue  to  be 
granted provided that the latter uses the goods and equipment for purposes which confer the 
right to such exemption. 

In other cases, loan, hiring out or transfer shall be subject to prior payment of ⌦ VAT ⌫ at 
the  rate  applying  on  the  date  of  the  loan,  hiring  out  or  transfer,  on  the  basis  of  the  type  of 
goods  and  equipment  and  the  value  ascertained  or  accepted  on  that  date  by  the  competent 
authorities. 

Article 47 

1.  Organisations  referred  to  in  Article  43  which  cease  to  fulfil  the  conditions  giving 
entitlement  to  exemption,  or  which  are  proposing  to  use  goods  and  equipment  exempt  on 
admission  for  purposes  other  than  those  provided  for  by  that  Article,  shall  so  inform  the 
competent authorities. 

EN 

22 

   EN 

 
 
 
2.  Goods  remaining  in  the  possession  of  organisations  which  cease  to  fulfil  the  conditions 
giving entitlement to exemption shall be liable to the relevant import ⌦ VAT ⌫ at the rate 
applying on the date on which those conditions cease to be fulfilled, on the basis of the type 
of  goods  and  equipment  and  the  value  as  ascertained  or  accepted  on  that  date  by  the 
competent authorities. 

3.  Goods  used  by  the  organisation  benefiting  from  the  exemption  for  purposes  other  than 
those provided for in Article 43 shall be liable to the relevant import ⌦ VAT ⌫ at the rate 
applying on the date on which they are put to another use on the basis of the type of goods 
and equipment and the value as ascertained on that date by the competent authorities. 

(cid:208) 83/181/EEC  

Chapter 3 

Articles imported for the benefit of handicapped persons 

Article 48 

1. Articles specially designed for the education, employment or social advancement of blind 
or other physically or mentally handicapped persons shall be exempt on admission where: 

(a) 

they are imported by institutions or organisations that are principally engaged in the 
education of or the provision of assistance to handicapped persons and are authorised 
by  the  competent  authorities  of  the  Member  States  to  receive  such  articles  exempt 
from tax; and 

(b) 

they  are  donated  to  such  institutions  or  organisations  free  of  charge  and  with  no 
commercial intent on the part of the donor. 

2.  Exemption  shall  apply  to  specific  spare  parts,  components  or  accessories  specifically  for 
the articles in question and to the tools to be used for the maintenance, checking, calibration 
and repair of the said articles, provided that such spare parts, components, accessories or tools 
are imported at the same time as the said articles or, if imported subsequently, that they can be 
identified as being intended for articles previously exempt on admission or which would be 
eligible to be so exempt at the time when such entry is requested for the specific spare parts, 
components or accessories and tools in question. 

3.  Articles  exempt  on  admission  may  not  be  used  for  purposes  other  than  the  education, 
employment or social advancement of blind or other handicapped persons. 

(cid:208) 83/181/EEC (adapted) 

Article 49 

1.  Goods  exempt  on  admission  may  be  lent,  hired  out  or  transferred,  whether  for  a 
consideration  or  free  of  charge,  by  the  beneficiary  institutions  or  organisations  on  a  non-

EN 

23 

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profit-making  basis  to  the  persons  referred  to  in  Article  48  with  whom  they  are  concerned, 
without payment of ⌦ VAT ⌫ on importation. 

(cid:208) 83/181/EEC 

2. No loan, hiring out or transfer may be effected under conditions other than those provided 
for in paragraph 1 unless the competent authorities have first been informed. 

Should an article be lent, hired out or transferred to an institution or organisation itself entitled 
to benefit from this exemption, the exemption shall continue to be granted, provided the latter 
uses the article for purposes which confer the right to such exemption. 

In other cases, loan, hiring out or transfer shall be subject to prior payment of ⌦ VAT ⌫, at 
the  rate  applying  on  the  date  of  the  loan,  hiring  out  or  transfer,  on  the  basis  of  the  type  of 
goods and the value ascertained or accepted on that date by the competent authorities. 

(cid:208) 83/181/EEC (adapted) 

(cid:208) 83/181/EEC 

Article 50 

1.  Institutions  or  organisations  referred  to  in  Article  48  which  cease  to  fulfil  the  conditions 
giving entitlement to exemption, or which are proposing to use articles exempt on admission 
for  purposes  other  than  those  provided  for  by  that  Article  shall  so  inform  the  competent 
authorities. 

(cid:208) 83/181/EEC (adapted) 

2.  Articles  remaining  in  the  possession  of  institutions  or  organisations  which  cease  to  fulfil 
the  conditions  giving  entitlement  to  exemption  shall  be  liable  to  the  relevant  import 
⌦ VAT ⌫ at the rate applying on the date on which those conditions cease to be fulfilled, 
on  the  basis  of  the  type  of  goods  and  the  value  ascertained  or  accepted  on  that  date  by  the 
competent authorities. 

3. Articles used by the institution or organisation benefiting from the exemption for purposes 
other than those provided for in Article 48 shall be liable to the relevant import ⌦ VAT ⌫ 
at the rate applying on the date on which they are put to another use on the basis of the type of 
goods and the value ascertained or accepted on that date by the competent authorities. 

EN 

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   EN 

 
 
 
 
 
(cid:208) 83/181/EEC 

CHAPTER 4 

GOODS IMPORTED FOR THE BENEFIT OF DISASTER VICTIMS 

Article 51 

Subject  to  Articles  52  to  57  goods  imported  by  State  organisations  or  other  charitable  or 
philanthropic  organisations  approved  by  the  competent  authorities  shall  be  exempt  on 
admission where they are intended: 

(a) 

(b) 

for distribution free of charge to victims of disasters affecting the territory of one or 
more Member States; or 

to be made available free of charge to the victims of such disasters, while remaining 
the property of the organisations in question. 

Goods imported by disaster-relief agencies in order to meet their needs during the period of 
their activity shall also benefit upon admission from the exemption under the same conditions. 

(cid:208) 83/181/EEC (adapted) 

(cid:208) 83/181/EEC 

Article 52 

No  exemption  shall  be  granted  for  materials  and  equipment  intended  for  rebuilding  disaster 
areas. 

(cid:208) 83/181/EEC (adapted) 

Article 53 

Granting  of  the  exemption  shall  be  subject  to  a  decision  by  the  Commission,  acting  at  the 
request of the Member State or States concerned in accordance with an emergency procedure 
entailing the consultation of the other Member States. This decision shall, where  necessary, 
lay down the scope and the conditions of the exemption. 

Pending notification of the Commission's decision, Member States affected by a disaster may 
authorise  the  suspension  of  any  import  ⌦ VAT ⌫  chargeable  on  goods  imported  for  the 
purposes described in Article 51, subject to an undertaking by the importing organisation to 
pay such tax if exemption is not granted. 

EN 

25 

   EN 

 
 
 
 
 
(cid:208) 83/181/EEC 

Article 54 

Exemption shall be granted only to organisations the accounting procedures of which enable 
the  competent  authorities  to  supervise  their  operations  and  which  offer  all  the  guarantees 
considered necessary. 

Article 55 

1. The organisations benefiting from the exemption may not lend, hire out or transfer, whether 
for a consideration or free of charge, the goods referred to in the first paragraph of Article 51 
under conditions other than those laid down in that Article without prior notification thereof 
to the competent authorities. 

2.  Should  goods  be  lent,  hired  out  or  transferred  to  an  organisation  itself  entitled  to  benefit 
from exemption pursuant to Article 51, the exemption shall continue to be granted, provided 
the latter uses the goods for purposes which confer the right to such exemption. 

In other cases, loan, hiring out or transfer shall be subject to prior payment of ⌦ VAT ⌫, at 
the  rate  applying  on  the  date  of  the  loan,  hiring  out  or  transfer,  on  the  basis  of  the  type  of 
goods and the value ascertained or accepted on that date by the competent authorities. 

(cid:208) 83/181/EEC (adapted) 

(cid:208) 83/181/EEC (adapted) 

Article 56 

1. The goods referred to in point (b) of the first paragraph of Article 51, after they cease to be 
used by disaster victims, may not be lent, hired out or transferred, whether for a consideration 
or free of charge, unless the competent authorities are notified in advance. 

2.  Should  goods  be  lent,  hired  out  or  transferred  to  an  organisation  itself  entitled  to  benefit 
from exemption pursuant to Article 51 or, if appropriate, to an organisation entitled to benefit 
from  exemption  pursuant  to  Article  43(1)(a),  the  exemption  shall  continue  to  be  granted, 
provided  such  organisations  use ⌦ the  goods  concerned ⌫  for  purposes  which  confer  the 
right to such exemption. 

In other cases, loan, hiring out or transfer shall be subject to prior payment of ⌦ VAT ⌫, at 
the  rate  applying  on  the  date  of  the  loan,  hiring  out  or  transfer,  on  the  basis  of  the  type  of 
goods and the value ascertained or accepted on that date by the competent authorities. 

(cid:208) 83/181/EEC (adapted) 

EN 

26 

   EN 

 
 
 
 
 
(cid:208) 83/181/EEC 

Article 57 

1.  Organisations  referred  to  in  Article  51  which  cease  to  fulfil  the  conditions  giving 
entitlement to exemption, or which are proposing to use the goods exempt on admission for 
purposes  other  than  those  provided  for  by  that  Article  shall  so  inform  the  competent 
authorities. 

(cid:208) 83/181/EEC (adapted) 

2. In the case of goods remaining in the possession of organisations which cease to fulfil the 
conditions  giving  entitlement  to  exemption,  when  these  are  transferred  to  an  organisation 
itself  entitled  to  benefit  from  exemption  pursuant  to  this  Chapter  or,  if  appropriate,  to  an 
organisation  entitled  to  benefit  from  exemption  pursuant  to  Article  43,  the  exemption  shall 
continue  to  be  granted,  provided  the  organisation  uses  the  goods  in  question  for  purposes 
which  confer  the  right  to  such  exemptions.  In  other  cases,  the  goods  shall  be  liable  to  the 
relevant import ⌦ VAT ⌫ at the rate applying on the date on which those conditions cease 
to be fulfilled, on the basis of the type of goods and the value ascertained or accepted on that 
date by the competent authorities. 

3.  Goods  used  by  the  organisation  benefiting  from  the  exemption  for  purposes  other  than 
those provided for in this Chapter shall be liable to the relevant import ⌦ VAT ⌫ at the rate 
applying on the date on which they are put to another use, on the basis of the type of goods 
and the value ascertained or accepted on that date by the competent authorities. 

(cid:208) 83/181/EEC 

TITLE IX 

IMPORTATION IN THE CONTEXT OF CERTAIN ASPECTS OF 
INTERNATIONAL RELATIONS 

Chapter 1 

Honorary decorations or awards 

Article 58 

On production of satisfactory evidence to the competent authorities by the persons concerned, 
and  provided  the  operations  involved  are  not  in  any  way  of  a  commercial  character, 
exemption shall be granted in respect of: 

EN 

27 

   EN 

 
 
 
 
(a) 

(b) 

(c) 

(d) 

(cid:208) 83/181/EEC (adapted) 

decorations conferred by the government of a ⌦ third ⌫ country on persons whose 
normal place of residence is in the ⌦ Community ⌫; 

cups,  medals  and  similar  articles  of  an  essentially  symbolic  nature  which,  having 
been  awarded  in  a  ⌦ third ⌫  country  ⌦ or  third  territory ⌫  to  persons  having 
their  normal  place  of  residence  in  the  ⌦ Community ⌫  as  a  tribute  to  their 
activities  in  fields  such  as  the  arts,  the  sciences,  sport  or  the  public  service  or  in 
recognition of merit at a particular event, are imported by such persons themselves; 

cups, medals and similar articles of an  essentially symbolic nature which are given 
free of charge by authorities or persons established in a ⌦ third ⌫ country, to be 
presented  in  the  territory  of  the ⌦ Community ⌫  for  the  same  purposes  as  those 
referred to in point (b); 

(cid:208) 88/331/EEC Art. 1 pt. 5 
(adapted) 

awards, trophies and souvenirs of a symbolic nature and of limited value intended for 
distribution  free  of  charge  to  persons  normally  resident  in  a  ⌦ third ⌫  country 
⌦ or third territory ⌫, at business conferences or similar international events; their 
nature, unitary value or other features, must not be such as might indicate that they 
are intended for commercial purposes. 

(cid:208) 83/181/EEC 

Chapter 2 

Presents received in the context of international relations 

Article 59 

Without prejudice, where relevant, to the provisions applicable to the international movement 
of  travellers,  and  subject  to  Articles  60  and  61,  exemption  shall  be  granted  in  respect  of 
goods: 

(cid:208) 83/181/EEC (adapted) 

(a) 

(b) 

imported by persons who have paid an official visit in a ⌦ third ⌫ country ⌦ or 
third territory ⌫ and who have received such goods on that occasion as gifts from 
the host authorities; 

imported  by  persons  coming  to  pay  an  official  visit  in  the ⌦ Community ⌫  and 
who intend to offer them on that occasion as gifts to the host authorities; 

EN 

28 

   EN 

 
 
 
 
 
(c) 

sent as gifts, in token of friendship or goodwill, by an official body, public authority 
or  group  carrying  on  an  activity  in  the  public  interest  which  is  located  in  a 
⌦ third ⌫ country ⌦ or third territory ⌫, to an official body, public authority or 
group carrying on an activity in the public interest which is located in the Member 
State of importation and approved by the competent authorities to receive such goods 
exempt from tax. 

(cid:208) 83/181/EEC 

Article 60 

No exemption shall be granted for alcoholic products, tobacco or tobacco products. 

(cid:208) 83/181/EEC (adapted) 

Exemption shall be granted only: 

Article 61 

⌦ (a) ⌫ 

where the articles intended as gifts are offered on an occasional basis ⌦ ; ⌫ 

⌦ (b) ⌫ 

where  they  do  not,  by  their  nature,  value  or  quantity,  reflect  any  commercial 

interest ⌦ ; ⌫ 

⌦ (c) ⌫ 

if they are not used for commercial purposes. 

Chapter 3 

Goods to be used by Monarchs or Heads of State 

Article 62 

⌦ 1. ⌫  Exemption  from  tax,  within  the  limits  and  under  the  conditions  laid  down  by  the 
competent authorities, shall be granted in respect of: 

(a) 

(b) 

gifts to reigning monarchs and heads of State; 

goods to be used or consumed by reigning monarchs and heads of State of ⌦ a third 
country ⌫,  or  by  persons  officially  representing  them,  during  their  official  stay  in 
the ⌦ Community ⌫. 

⌦ 2. The exemption referred to in point (b) of paragraph 1 ⌫ may be made subject, by the 
Member State of importation, to reciprocal treatment. 

EN 

29 

   EN 

 
 
 
⌦ 3.  The  exemption  referred  to  in  paragraph  1  is ⌫  also  applicable  to  persons  enjoying 
prerogatives at international level analogous to those enjoyed by reigning monarchs or heads 
of State. 

(cid:208) 83/181/EEC  

TITLE X 

IMPORTATION OF GOODS FOR THE PROMOTION OF TRADE 

Chapter 1 

Samples of negligible value 

Article 63 

1. Without prejudice to Article 67(1)(a), samples of goods which are of negligible value and 
which can be used only to solicit orders for goods of the type they represent shall be exempt 
on admission. 

2.  The  competent  authorities  may  require  that  certain  articles,  to  qualify  for  exemption  on 
admission,  be  rendered  permanently  unusable  by  being  torn,  perforated,  or  clearly  and 
indelibly  marked,  or  by  any  other  process,  provided  such  operation  does  not  destroy  their 
character as samples. 

3. For the purposes of paragraph 1, “samples of goods” means any article representing a type 
of goods whose manner of presentation and quantity, for goods of the same type or quality, 
rule out its use for any purpose other than that of seeking orders. 

Chapter 2 

Printed matter and advertising material 

Subject to Article 65, printed advertising matter such as catalogues, price lists, directions for 
use or brochures shall be exempt on admission provided that they relate to: 

Article 64 

(a) 

goods for sale or hire by a person established outside the ⌦ Community ⌫, or 

(cid:208) 88/331/EEC Art. 1 pt. 6 
(adapted) 

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(b) 

transport, commercial insurance or banking services offered by a person established 
⌦ outside the Community ⌫. 

1.  The  exemption  shall  be  limited  to  printed  advertisements  which  fulfil  the  following 
conditions: 

Article 65 

(a) 

printed matter must clearly display the name of the undertaking which produces, sells 
or hires out the goods, or which offers the services to which it refers; 

(cid:208) 88/331/EEC Art. 1, pt. 6 

(cid:208) 88/331/EEC Art. 1, pt. 6 
(adapted) 

(b) 

each consignment must contain no more than one document or a single copy of each 
document if it is made up of several documents; 

(c) 

printed  matter  must  not  be  the  subject  of  grouped  consignments  from  the  same 
consignor to the same consignee. 

(cid:208) 88/331/EEC Art. 1, pt. 6 

⌦ 2. By way of derogation from paragraph 1(b), consignments comprising several copies of 
the same document may nevertheless be granted exemption provided their total gross weight 
does not exceed one kilogram. ⌫ 

(cid:208) 88/331/EEC Art. 1, pt. 6 
(adapted) 

(cid:208) 83/181/EEC (adapted) 

Article 66 

Articles  for  advertising  purposes,  of  no  intrinsic  commercial  value,  sent  free  of  charge  by 
suppliers  to  their  customers  which,  apart  from their  advertising  function,  are  not  capable  of 
being used shall be exempt on admission. 

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(cid:208) 83/181/EEC 

Chapter 3 

Goods used or consumed at a trade fair or similar event 

Article 67 

1. Subject to Articles 68 to 71, the following shall be exempt on admission: 

(a) 

(b) 

(c) 

(d) 

small representative samples of goods intended for a trade fair or similar event; 

goods  imported  solely  in  order  to  be  demonstrated  or  in  order  to  demonstrate 
machines and apparatus displayed at a trade fair or similar event; 

various materials of little value, such as paints, varnishes and wallpaper, which are to 
be used in the building, fitting-out and decoration of temporary stands at a trade fair 
or similar event, which are destroyed by being used; 

printed  matter,  catalogues,  prospectuses,  price  lists,  advertising  posters,  calendars, 
whether or not illustrated, unframed photographs and other articles supplied free of 
charge in order to advertise goods displayed at a trade fair or similar event. 

2. For the purposes of paragraph 1, “trade fair or similar event” means: 

(a) 

(b) 

(c) 

(d) 

(e) 

exhibitions,  fairs,  shows  and  similar  events  connected  with  trade,  industry, 
agriculture or handicrafts; 

exhibitions and events held mainly for charitable reasons; 

exhibitions  and  events  held  mainly  for  scientific,  technical,  handicraft,  artistic, 
educational  or  cultural  or  sporting  reasons,  for  religious  reasons  or  for  reasons  of 
worship,  trade  union  activity  or  tourism,  or  in  order  to  promote  international 
understanding; 

meetings of representatives of international organisations or collective bodies; 

official or commemorative ceremonies and gatherings; 

⌦ However,  that  definition  shall  not  cover ⌫  exhibitions  staged  for  private  purposes  in 
commercial stores or premises to sell goods. 

(cid:208) 83/181/EEC (adapted) 

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(cid:208) 83/181/EEC 

Article 68 

The exemption referred to in Article 67(1)(a) shall be limited to samples which: 

(a) 

(b) 

(c) 

(d) 

(e) 

(f) 

are  imported  free  of  charge  as  such  or  are  obtained  at  the  exhibition  from  goods 
imported in bulk; 

are  exclusively  distributed  free  of  charge  to  the  public  at  the  exhibition  for  use  or 
consumption by the persons to whom they have been offered; 

are identifiable as advertising samples of low unitary value; 

are not easily marketable and, where appropriate, are packaged in such a way that the 
quantity  of  the  item  involved  is  lower  than  the  smallest  quantity  of  the  same  item 
actually sold on the market; 

in the case of foodstuffs and beverages not packaged as mentioned in point (d), are 
consumed on the spot at the exhibition; 

in their total value and quantity, are appropriate to the nature of the exhibition, the 
number of visitors and the extent of the exhibitor's participation. 

Article 69 

The exemption referred to in Article 67(1)(b) shall be limited to goods which are: 

(a) 

(b) 

consumed or destroyed at the exhibition; and 

appropriate,  in  their  total  value  and  quantity,  to  the  nature  of  the  exhibition,  the 
number of visitors and the extent of the exhibitor's participation. 

The exemption referred to in Article 67(1)(d) shall be limited to printed matter and articles for 
advertising purposes which: 

Article 70 

(a) 

are  intended  exclusively  to  be  distributed  free  of  charge  to  the  public  at  the  place 
where the exhibition is held; ⌦ and ⌫ 

(cid:208) 83/181/EEC (adapted) 

(b) 

in their total value and quantity, are appropriate to the nature of the exhibition, the 
number of visitors and the extent of the exhibitor's participation. 

(cid:208) 83/181/EEC 

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The exemption referred to in Article 67(1)(a) and (b) shall not be granted for: 

Article 71 

(a) 

(b) 

(c) 

alcoholic products; 

tobacco or tobacco products; 

fuels, whether solid, liquid or gaseous. 

TITLE XI 

GOODS IMPORTED FOR EXAMINATION, ANALYSIS OR TEST 
PURPOSES 

Article 72 

Subject  to  Articles  73  to  78,  goods  which  are  to  undergo  examination,  analysis  or  tests  to 
determine  their  composition,  quality  or  other  technical  characteristics  for  purposes  of 
information or industrial or commercial research shall be exempt on admission. 

(cid:208) 83/181/EEC (adapted) 

Article 73 

Without  prejudice  to  Article  76,  the  exemption  shall  be  granted  only  on  condition  that  the 
goods to be examined, analysed or tested are completely used up or destroyed in the course of 
the examination, analysis or testing. 

(cid:208) 83/181/EEC 

Article 74 

No  exemption  shall  be  granted  in  respect  of  goods  used  in  examination,  analysis  or  tests 
which in themselves constitute sales promotion operations. 

Article 75 

Exemption  shall  be  granted  only  in  respect  of  the  quantities  of  goods  which  are  strictly 
necessary for the purpose for which they are imported. These quantities shall in each case be 
determined by the competent authorities, taking into account the said purpose. 

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(cid:208) 83/181/EEC (adapted) 

Article 76 

1.  The  exemption  shall  cover  goods  which  are  not  completely  used  up  or  destroyed  during 
examination, analysis or testing, provided that the products remaining are, with the agreement 
and under the supervision of the competent authorities: 

⌦ (a) ⌫ 

completely  destroyed  or  rendered  commercially  valueless  on  completion  of 

examination, analysis or testing, or 

⌦ (b) ⌫ 

surrendered to the State without causing it any expense, where this is possible 

under national law, or 

⌦ (c) ⌫ 

in duly justified circumstances, exported outside the ⌦ Community ⌫. 

2. For the purposes of paragraph 1, “products remaining” means products resulting from the 
examinations, analyses or tests or goods not actually used. 

(cid:208) 83/181/EEC 

(cid:208) 83/181/EEC (adapted) 

Article 77 

Save  where  Article  76(1)  is  applied,  products  remaining  at  the  end  of  the  examinations, 
analyses or tests referred to in Article 72 shall be subject to the relevant import ⌦ VAT ⌫, 
at the rate applying on the date of completion of the examinations, analyses or tests, on the 
basis of the type of goods and the value ascertained or accepted on that date by the competent 
authorities. 

However,  the  interested  party  may,  with  the  agreement  and  under  the  supervision  of  the 
competent authorities, convert products remaining to waste or scrap. In this case, the import 
duties shall be those applying to such waste or scrap at the time of conversion. 

(cid:208) 83/181/EEC  

Article 78 

The  period  within  which  the  examinations,  analyses  or  tests  must  be  carried  out  and  the 
administrative  formalities  to  be  completed  in  order  to  ensure  the  use  of  the  goods  for  the 
purposes intended shall be determined by the competent authorities. 

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TITLE XII 

MISCELLANEOUS ⌦ IMPORTS ⌫ 

(cid:208) 83/181/EEC (adapted) 

(cid:208) 83/181/EEC  

Chapter 1 

Consignments sent to organisations protecting copyrights or 
industrial and commercial patent rights 

Article 79 

Trademarks,  patterns  or  designs  and  their  supporting  documents,  as  well  as  applications  for 
patents  for  invention  or  the  like,  to  be  submitted  to  the  bodies  competent  to  deal  with  the 
protection  of  copyrights  or  the  protection  of  industrial  or  commercial  patent  rights  shall  be 
exempt on admission. 

Chapter 2 

Tourist information literature 

The following shall be exempt on admission: 

Article 80 

(a) 

(b) 

documentation (leaflets, brochures, books, magazines, guidebooks, posters, whether 
or not framed, unframed photographs and photographic enlargements, maps, whether 
or  not  illustrated,  window  transparencies,  and  illustrated  calendars)  intended  to  be 
distributed  free  of  charge  and  the  principal  purpose  of  which  is  to  encourage  the 
public  to  visit  foreign  countries,  in  particular  in  order  to  attend  cultural,  tourist, 
sporting,  religious  or  trade  or  professional  meetings  or  events,  provided  that  such 
literature contains not more than 25% of private commercial advertising and that the 
general nature of its promotional aims is evident; 

foreign hotel lists and yearbooks published by official tourist agencies, or under their 
auspices, and timetables for foreign transport services, provided that such literature is 
intended  for  distribution  free  of  charge  and  contains  not  more  than  25%  of  private 
commercial advertising; 

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(c) 

reference material supplied to accredited representatives or correspondents appointed 
by official national tourist agencies and not intended for distribution, that is to say, 
yearbooks, lists of telephone or telex numbers, hotel lists, fairs catalogues, specimens 
of  craft  goods  of  negligible  value,  and  literature  on  museums,  universities,  spas  or 
other similar establishments. 

Chapter 3 

Miscellaneous documents and articles 

1. The following shall be exempt on admission: 

Article 81 

(a) 

(b) 

documents sent free of charge to the public services of Member States; 

publications of foreign governments and publications of official international bodies 
intended for distribution without charge; 

(c) 

ballot  papers  for  elections  organised  by  bodies  set  up  in  countries  ⌦ outside  the 
Community ⌫; 

(cid:208) 83/181/EEC (adapted) 

(cid:208) 83/181/EEC 

(d) 

(e) 

objects to be submitted as evidence or for like purposes to the courts or other official 
agencies of the Member States; 

specimen  signatures  and  printed  circulars  concerning  signatures  sent  as  part  of 
customary  exchanges  of 
information  between  public  services  or  banking 
establishments; 

(f) 

official printed matter sent to the central banks of the Member States; 

(g) 

(h) 

reports,  statements,  notes,  prospectuses,  application  forms  and  other  documents 
drawn up by companies with headquarters outside the ⌦ Community ⌫ and sent to 
the bearers or subscribers of securities issued by such companies; 

(cid:208) 83/181/EEC (adapted) 

recorded  media  (punched  cards,  sound  recordings,  microfilms,  etc.)  used  for  the 
transmission  of  information  sent  free  of  charge  to  the  addressee,  in  so  far  as 
exemption does not give rise to abuses or to major distortions of competition; 

(cid:208) 83/181/EEC 

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(i) 

files,  archives,  printed  forms  and  other  documents  to  be  used  in  international 
meetings, conferences or congresses, and reports on such gatherings; 

(cid:208) 83/181/EEC (adapted) 

(j) 

(k) 

plans,  technical  drawings,  traced  designs,  descriptions  and  other  similar  documents 
imported with a view to obtaining or fulfilling orders ⌦ outside the Community ⌫ 
or to participating in a competition held in ⌦ the Community ⌫; 

documents  to  be  used  in  examinations  held  in  the  ⌦ the  Community ⌫  by 
institutions set up ⌦ outside the Community ⌫; 

(l) 

printed  forms  to  be  used  as  official  documents  in  the  international  movement  of 
vehicles or goods, within the framework of international conventions; 

(cid:208) 83/181/EEC 

(m) 

printed forms, labels, tickets and similar documents sent by transport undertakings or 
by undertakings of the hotel industry located ⌦ outside the Community ⌫ to travel 
agencies set up in ⌦ the Community ⌫; 

(cid:208) 83/181/EEC (adapted) 

(n) 

printed  forms  and  tickets,  bills  of  lading,  way-bills  and  other  commercial  or  office 
documents which have been used; 

(cid:208) 83/181/EEC  

(o) 

(p) 

(q) 

(r) 

(cid:208) 83/181/EEC (adapted) 

official  printed  forms  from  national  or  international  authorities,  and  printed  matter 
conforming 
international  standards  sent  for  distribution  by  associations 
⌦ established  outside  the  Community ⌫  to  corresponding  associations  located  in 
⌦ the Community ⌫; 

to 

(cid:208) 83/181/EEC 

photographs, slides and stereotype mats for photographs, whether or not captioned, 
sent to press agencies to newspaper or magazine publishers; 

articles  listed  in  Annex  I  which  are  produced  by  the  United  Nations  or  one  of  its 
specialised agencies whatever the use for which they are intended; 

(cid:208) 83/181/EEC (adapted) 

collectors' pieces and works of art of an educational, scientific or cultural character 
which are not intended  for sale and which are imported  by museums,  galleries  and 
other institutions approved by the competent authorities of the Member States for the 
purpose of duty-free admission of these goods; 

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(cid:208) 88/331/EEC Art. 1 pt. 7 
(adapted) 

(s) 

importations of official publications issued under the authority of the country ⌦ or 
territory ⌫  of  export,  international  institutions,  regional  or  local  authorities  and 
bodies under public law established in the country ⌦ or territory ⌫ of export, and 
printed matter distributed on the occasion of elections to the European Parliament or 
on  the  occasion  of  national  elections  in  the  country  in  which  the  printed  matter 
originates  by  foreign  political  organisations  officially  recognised  as  such  in  the 
Member States, insofar as such publications and printed matter have been subject to 
tax in the country ⌦ or territory ⌫ of export and have not benefited from remission 
of tax on export. 

⌦ 2.  The  exemption  referred  to  in  paragraph  1(r)  is  granted  only  on  condition  that  the 
articles in question are imported free of charge or, if they are imported against payment, that 
they are not supplied by a taxable person. ⌫ 

(cid:208) 83/181/EEC (adapted) 

(cid:208) 83/181/EEC 

Chapter 4 

Ancillary materials for the stowage and protection of goods 
during their transport 

Article 82 

The  various  materials  such  as  rope,  straw,  cloth,  paper  and  cardboard,  wood  and  plastics 
which are used for the stowage and protection — including heat protection — of goods during 
their transport to the territory of a Member State, shall be exempt on admission, provided that: 

(a) 

they are not normally re-usable; and 

(b) 

the  consideration  paid  for  them  forms  part  of  the  taxable  amount  ⌦ on 
importation ⌫ as defined in Chapter 4 of Title VII of Directive 2006/112/EC. 

(cid:208) 83/181/EEC (adapted) 

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(cid:208) 83/181/EEC 

Chapter 5 

Litter, fodder and feedingstuffs for animals during their transport 

Article 83 

Litter, fodder and feedingstuffs of any description put on board the means of transport used to 
convey animals to the territory of a Member State for the purpose of distribution to the said 
animals during the journey shall be exempt on admission. 

Chapter 6 

Fuels and lubricants present in land motor vehicles and special 
containers 

(cid:208) 88/331/EEC Art. 1 pt. 8 

(cid:208) 88/331/EEC Art. 1 pt. 9 
(adapted) 

Article 84 

1. Subject to Articles 85, 86 and 87, the following shall be exempt on admission: 

(a) 

fuel contained in the standard tanks of: 

⌦ (i) ⌫ 

private and commercial motor vehicles and motor cycles; 

⌦ (ii) ⌫ 

special containers; 

(b) 

fuel contained in portable tanks carried by private motor vehicles and motor cycles, 
up to a maximum of 10 litres per vehicle and without prejudice to national provisions 
on the holding and transport of fuel. 

2. For the purpose of paragraph 1: 

(a) 

“commercial  motor  vehicle”  means  any  motorised  road  vehicle  (including  tractors 
with trailers) which, by its type of construction and equipment, is designed for, and 
capable  of,  transporting,  whether  for  payment  or  not,  ⌦ more  than  nine  persons 
including the driver, or goods, and any road vehicle for a special purpose other than 
transport as such; ⌫ 

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(b) 

“private  motor  vehicle”  means  any  motor  vehicle  not  covered  by  the  definition  set 
out in point (a); 

(c) 

“standard tanks” means: 

⌦ (i) ⌫ 

the tanks permanently fixed by, the manufacturer to all motor vehicles 
of the same type as the vehicle in question and whose permanent fitting enables 
fuel  to  be  used  directly,  both  for  the  purpose  of  propulsion  and,  where 
appropriate,  for  the  operation,  during  transport,  of  refrigeration  systems  and 
other systems; 

⌦ (ii) ⌫ 

tanks  permanently  fixed  by  the  manufacturer  to  all  containers  of  the 
same  type  as  the  container  in  question  and  whose  permanent  fitting  enables 
fuel  to  be  used  directly  for  the  operation,  during  transport,  of  refrigeration. 
systems and other systems with which special containers are equipped; 

(d) 

“special container” means any container fitted with specially designed apparatus for 
refrigeration  systems,  oxygenation  systems,  thermal  insulation  systems,  or  other 
systems. 

⌦ In addition to the tanks referred to in point (c)(i) of the first subparagraph, gas tanks fitted 
to  motor  vehicles  designed  for  the  direct  use  of  gas  as  a  fuel  and  tanks  fitted  to  ancillary 
systems  with  which  the  vehicle  may  be  equipped  shall  also  be  considered  to  be  standard 
tanks. ⌫ 

(cid:208) 85/346/EEC Art. 1 pt. 1 
(adapted) 
(cid:206)1 88/331/EEC Art. 1 pt. 10 first 
indent 

Article 85 

Member States may limit the application of the exemption for fuel contained in the standard 
fuel tanks of commercial motor vehicles(cid:206)1 and special containers : 

(a) 

when  the  vehicle  comes  from  a  third  country,  to  200  litres  per  vehicle  and  per 
journey; 

⌦ (b) ⌫ 

to 200 litres per special container and per journey. 

(cid:208) 88/331/EEC Art. 1 pt.10 second 
indent (adapted) 

(cid:208) 83/181/EEC 

Article 86 

Member States may limit the amount of fuel exempt on admission in the case of: 

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(cid:208) 85/346/EEC Art. 1 pt. 2 
(adapted) 

(a) 

commercial  motor  vehicles  engaged  in  international  transport  coming  from  third 
countries  ⌦ or  third  territories ⌫  to  their  frontier  zone,  to  a  maximum  depth  of 
25 kilometres  as  the  crow  flies,  where  such  transport  consists  of  journeys  made  by 
persons residing in that zone; 

(b) 

private  motor  vehicles  belonging  to  persons  residing  in  the  frontier  zone,  to  a 
maximum  depth  of  15 km  as  the  crow  flies,  contiguous  with  a  third  country ⌦ or 
third territory ⌫. 

(cid:208) 83/181/EEC (adapted) 

(cid:208) 83/181/EEC 

Article 87 

1.  Fuel  exempt  on  admission  may  not  be  used  in  a  vehicle  other  than  that  in  which  it  was 
imported nor be removed from that vehicle and stored, except during necessary repairs to that 
vehicle,  or  transferred  for  a  consideration  or  free  of  charge  by  the  person  granted  the 
exemption. 

⌦ 2. ⌫ Non-compliance with paragraph ⌦ 1 ⌫ shall give rise to application of the import 
⌦ VAT ⌫ relating to the products in question at the rate in force on the date of such non-
compliance, on the basis of the type of goods and the value ascertained or accepted on that 
date by the competent authorities. 

(cid:208) 83/181/EEC (adapted) 

The exemption shall also apply to lubricants carried in motor vehicles and required for their 
normal operation during the journey in question. 

Article 88 

Chapter 7 

Goods for the construction, upkeep or ornamentation of 
memorials to, or cemeteries for, war victims 

Exemption from tax shall be granted in respect of goods imported by organisations authorised 
for  that  purpose  by  the  competent  authorities,  for  use  in  the  construction,  upkeep  or 

Article 89 

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ornamentation  of  cemeteries  and  tombs  of,  and  memorials  to,  war  victims  of  a ⌦ third ⌫ 
country who are buried in the ⌦ Community ⌫. 

(cid:208) 83/181/EEC  

Chapter 8 

Coffins, funerary urns and ornamental funerary articles 

The following shall be exempt on admission: 

Article 90 

(a) 

(b) 

coffins containing bodies and urns containing the ashes of deceased persons, as well 
as the flowers, funeral wreaths and other ornamental objects normally accompanying 
them; 

(cid:208) 83/181/EEC (adapted) 

flowers,  wreaths  and  other  ornamental  objects  brought  by  persons  resident 
⌦ outside the Community ⌫, attending a funeral or coming to decorate graves in 
the territory of ⌦ the Community ⌫ provided these importations do not reflect, by 
either their nature or their quantity, any commercial intent. 

(cid:208) 83/181/EEC 

TITLE XIII 

GENERAL AND FINAL PROVISIONS 

Article 91 

Where  this  Directive  provides  that  the  granting  of  an  exemption  shall  be  subject  to  the 
fulfilment  of  certain  conditions,  the  person  concerned  shall,  to  the  satisfaction  of  the 
competent authorities, furnish proof that those conditions have been met. 

(cid:208) 83/181/EEC (adapted) 
(cid:206)1 88/331/EEC Art. 1 pt. 11 

Article 92 

1. The exchange value in national currency of the ⌦ euro ⌫ to be taken into consideration 
for the purposes of this Directive shall be fixed once a year. The rates to be applied shall be 

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those  obtaining  on  the  first  working  day  in  October  and  shall  take  effect  on  1 January  the 
following year. 

2. Member States may round off the amounts in national currency arrived at by converting the 
amounts in ⌦ euro ⌫. 

3. Member States may continue to apply the amounts of the exemptions in force at the time of 
the  annual  adjustment  provided  for  in  paragraph  1,  if  conversion  of  the  amounts  of  the 
exemptions  expressed  in  ⌦ euro ⌫  leads,  before  the  rounding-off  provided  for  in 
paragraph 2,  to  an  alteration  of  less  than  5%  in  the  exemption  expressed  in  national 
currency(cid:206)1 or to a reduction in that exemption . 

(cid:208) 83/181/EEC 

Article 93 

No provision of this Directive shall prevent Member States from continuing to grant: 

(a) 

the privileges and immunities granted by them under cultural, scientific or technical 
cooperation agreements concluded between them or with third countries; 

(b) 

(c) 

the special exemptions justified by the nature of frontier traffic which are granted by 
them  under  frontier  agreements  concluded  between  them  or  with  ⌦ third ⌫ 
countries; 

(cid:208) 83/181/EEC (adapted) 

(cid:208) 88/331/EEC Art. 1 pt. 12 

exemptions in the context of agreements entered into on the basis of reciprocity with 
third countries that are Contracting Parties to the Convention on International Civil 
Aviation  (Chicago  1944)  for 
implementing  Recommended 
the  purpose  of 
Practices 4.42 and 4.44 in Annex 9 to the Convention (eighth edition, July 1980). 

(cid:208) 83/181/EEC 

Article 94 

Until  the  establishment  of  Community  exemptions  upon  importation,  Member  States  may 
retain the exemptions granted to: 

(a) 

merchant-navy seamen; 

(b) 

workers returning to their country after having resided for at least six months outside 
the ⌦ Community ⌫ on account of their occupation. 

(cid:208) 83/181/EEC (adapted) 

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Article 95 

Member States shall inform the Commission of the measures which they adopt to give effect 
to this Directive, indicating, where the case arises, those measures which they adopt by simple 
reference to identical provisions of Regulation (EEC) No 918/83. 

(cid:208) 

Article 96 

Directive 83/181/EEC, as amended by the Directives listed in Annex II, Part A, is repealed, 
without  prejudice  to  the  obligations  of  the  Member  States  relating  to  the  time-limits  for 
transposition into national law of the Directives set out in Annex II, Part B. 

References  to  the  repealed  Directive  shall  be  construed  as  references  to  this  Directive  and 
shall be read in accordance with the correlation table in Annex III. 

This Directive shall enter into force on the twentieth day following that of its publication in 
the Official Journal of the European Union. 

Article 96 

(cid:208) 83/181/EEC 

Article 97 

This Directive is addressed to the Member States. 

Done at Brussels,  

For the Council 
The President 

EN 

45 

   EN 

 
 
 
 
 
 
 
(cid:208) 89/219/EEC Art. 1 pt. 2 

ANNEX I 

Visual and auditory materials of an educational, scientific or cultural character 

CN code 

3704 00  

Description 

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 
cinematograph film: 

than 

– 

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: 

EN 

46 

   EN 

 
 
 
 
 
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 
computerised  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  visualisations  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 

_____________ 

EN 

47 

   EN 

 
 
(cid:207) 

ANNEX II 

Part A 

Repealed Directive with list of its successive amendments 
(referred to in Article 96) 

Council Directive 83/181/EEC 
(OJ L 105, 23.4.1983, p. 38) 

Council Directive 85/346/EEC 
(OJ L 183, 16.7.1985, p. 21) 

Council Directive 88/331/EEC 
(OJ L 151, 17.6.1988, p. 79) 

Commission Directive 89/219/EEC 
(OJ L 92, 5.4.1989, p. 13) 

Council Directive 91/680/EEC 
(OJ L 376, 31.12.1991, p. 1) 

1994 Act of Accession, Annex I, 
point XIII.B.4 
(OJ C 241, 29.8.1994, p. 276) 

Only as regards Article 2(1) first indent 

Part B 

List of time-limits for transposition into national law  
(referred to in Article 96) 

Directive 

Time-limit for transposition 

83/181/EEC 

85/346/EEC 

88/331/EEC 

89/219/EEC 

91/680/EEC 

30 June 1984 

1 October 1985 

1 January 1989 

1 July 1989 

31 December 1992 

_____________ 

EN 

48 

   EN 

 
 
 
 
 
 
 
ANNEX III 

CORRELATION TABLE 

Directive 83/181/EEC 

This Directive 

— 

Article 1(1) 

Title I 

Article 1(1), first and second subparagraphs 

Article 1(2) introductory sentence 

Article 2(1) introductory sentence 

Article 1(2) (a) 

Article 2(1)(a) 

Article 1(2)(b) first subparagraph 

Article 2(1)(b) 

Article 1(2)(b) second subparagraph, first and 
second indents 

Article 2(1)(b) 

Article 1(2)(b) third subparagraph 

Article 2(1)(b) 

Article 1(2)(b) fourth subparagraph 

Article 2(2) 

Article 1(2)(c), (d) and (e) 

Article 2(1)(c), (d) and (e) 

Title I 

Chapter I 

Articles 2 to 5 

Title II 

Chapter 1 

Articles 3 to 6 

Article 6 first and second paragraphs 

Article 7(1) and (2) 

Articles 7 to 10 

Chapter II 

Articles 8 to 11 

Chapter 2 

Article 11(1) and (2) 

Article 12(1), first and second subparagraphs 

Article 11(3) 

Article 12, introductory sentence 

Article 12(2) 

Article  13, 
sentence 

first  subparagraph, 

introductory 

Article 12(a), first sentence 

Article 13, first subparagraph, point (a) 

Article 12(a), second sentence 

Article 13, second subparagraph 

Article 12(b) 

Article 13 

EN 

Article 13, first subparagraph, point (b) 

Article 14 

49 

   EN 

 
Article 14 (1) introductory sentence 

Article  15(1),  first  subparagraph,  introductory 
sentence 

Article 14(1) first indent, opening words 

Article 15(1), first subparagraph, point (a) 

Article  14(1) 
parentheses 

first 

indent,  words 

in 

Article 15(1), second subparagraph 

Article 14(1), second indent 

Article 15(1), first subparagraph, point (b) 

Article 14(2) 

Article 15 

Chapter III 

Articles 16 to 19 

Title II 

Articles 20 and 21 

Title III 

Article 15(2) 

Article 16 

Chapter 3 

Articles 17 to 20 

Title III 

Articles 21 and 22 

Title IV 

Articles 22 and 23 

Articles 23 and 24 

Title IV 

Article 24(1) 

Title V 

Article 25(1) 

Article 24(2) introductory sentence 

Article 25(2) introductory sentence 

Article 24(2) first and second indents 

Article 25(2)(a) and (b) 

Article 25(1) 

Article 25(2) 

Article 25(3) 

Article 26(1) 

— 

Article 26(2) 

Articles 26, 27 and 28 

Articles 27, 28 and 29 

Title V 

Chapter I 

Article 29(1) 

Article 29(2) 

Article 29(3) 

Title VI 

Chapter 1 

Article 30(1), first subparagraph 

Article 30(2) 

Article 30(1), second subparagraph 

Articles 30, 31 and 32 

Articles 31, 32 and 33 

EN 

50 

   EN 

 
Chapter II 

Article 33 

Chapter 2 

Article 34 

Article 34(1) and (2) 

Article 35(1), first and second subparagraphs 

Article 34(3) 

Title VI 

Chapter I 

Article 35(2) 

Title VII 

Chapter 1 

Article 35(1) introductory sentence 

Article 36(1) introductory sentence 

Article 35(1)(a) 

Article 36(1)(a) 

Article 35(1)(b) introductory sentence 

Article 36(1)(b) 

Article 35(1)(b) first indent 

— 

Article 35(1) (b) second indent 

Article 36(1)(b) 

Article 35(2) introductory sentence 

Article 36(2), introductory sentence 

Article 35(2) first and second indents 

Article 36(2)(a) and (b) 

Chapter II 

Article 36(1) 

Chapter 2 

Article 37(1) 

Article 36(2) introductory sentence 

Article 37(2) introductory sentence 

Article 36(2) first, second and third indents 

Article 37(2)(a), (b) and (c) 

Articles 37 and 38 

Articles 38 and 39 

Chapter IIa 

Article 38a 

Chapter III 

Article 39 

Title VII 

— 

Article 40 

Chapter I 

Chapter 3 

Article 40 

Chapter 4 

Article 41 

Title VIII 

Chapter 1 

Article 42 

Chapter 2 

Articles 41 to 45 

Articles 43 to 47 

EN 

51 

   EN 

 
Chapter II 

Chapter 3 

Articles 46, 47 and 48 

Articles 48, 49 and 50 

Chapter III 

Chapter 4 

Article 49(1) and (2) 

Article 51, first and second paragraphs 

Articles 50 to 55 

Articles 52 to 57 

Title VIII 

Chapter I 

Article 56 

Chapter II 

Title IX 

Chapter 1 

Article 58 

Chapter 2 

Articles 57 and 58 

Articles 59 and 60 

Article 59, introductory sentence 

Article 61, introductory sentence 

Article 59, first, second and third indents 

Article 61(a), (b) and (c) 

Chapter III 

Article  60 
sentence 

first  paragraph, 

introductory 

Article 62(1), introductory sentence 

Chapter 3 

Article 60, first paragraph, point (a) 

Article 62(1)(a) 

Article  60,  first  paragraph,  point  (b),  first 
sentence 

Article 62(1)(b) 

Article  60,  first  paragraph,  point  (b),  second 
sentence 

Article 62(2) 

Article 60, second paragraph 

Article 62(3) 

Title IX 

Chapter I 

Article 61 

Chapter II 

Title X 

Chapter 1 

Article 63 

Chapter 2 

Article 62, introductory sentence 

Article 64, introductory sentence 

Article 62(a) 

Article 62(b) 

EN 

Article 64(a) 

— 

52 

   EN 

 
Article 62(c) 

Article  63, 
sentence 

first  paragraph, 

introductory 

Article 65(1), introductory sentence 

Article 64(b) 

Article 63, first paragraph, point (a) 

Article 65(1)(a) 

Article  63,  first  paragraph,  point  (b),  first 
sentence 

Article 65(1)(b) 

Article  63,  first  paragraph,  point  (b),  second 
sentence 

Article 65(2) 

Article 63, first paragraph, point (c) 

Article 65(1)(c) 

Article 63, second paragraph 

— 

Article 64 

Chapter III 

Article 65(1) 

Article 66 

Chapter 3 

Article 67(1) 

Article 65(2), introductory sentence 

Article  67(2),  first  subparagraph,  introductory 
sentence 

Article 65(2)(a) to (e) 

Article 67(2) first subparagraph, points (a) to (e) 

Article 65(2), final sentence 

Article 67(2), second subparagraph 

Articles 66 to 69 

Title X 

Articles 70 to 73 

Articles 68 to 71 

Title XI 

Articles 72 to 75 

Article 74(1) introductory sentence 

Article 76(1) introductory sentence 

Article 74(1), first, second and third indents 

Article 76(1)(a), (b) and (c) 

Article 74(2) 

Articles 75 and 76 

Title XI 

Chapter I 

Article 77 

Chapter II 

Article 76(2) 

Articles 77 and 78 

Title XII 

Chapter 1 

Article 79 

Chapter 2 

EN 

53 

   EN 

 
Article 78 

Chapter III 

Article 80 

Chapter 3 

Article 79(a) to (q) 

Article 81(1)(a) to (q) 

Article 79(r), first sentence 

Article 81(1)(r) 

Article 79(r), second sentence 

Article 81(2) 

Article 79(s) 

Chapter IV 

Article 80 

Chapter V 

Article 81 

Chapter VI 

Article 81(1)(s) 

Chapter 4 

Article 82 

Chapter 5 

Article 83 

Chapter 6 

Article 82(1) introductory sentence 

Article 84(1) introductory sentence 

Article 82(1)(a) first and second indents 

Article 84(1)(a)(i) and (ii) 

Article 82(1)(b) 

Article 84(1)(b) 

Article 82(2) introductory sentence 

Article  84(2)  first  subparagraph,  introductory 
sentence 

Article  82(2)(a)  first  subparagraph,  first  and 
second indents and second subparagraph 

Article 84(2), first subparagraph, point (a) 

Article 82(2)(b) 

Article 84(2), first subparagraph, point (b) 

Article 82(2)(c) introductory sentence 

Article  84(2), 
introductory sentence 

first  subparagraph,  point 

(c) 

Article 
subparagraph 

82(2)(c) 

Article 
subparagraph 

82(2)(c) 

first 

indent, 

first 

Article 84(2), first subparagraph, point (c)(i) 

first 

indent, 

second 

Article 84(2), second subparagraph 

Article 82(2)(c), second indent 

Article 84(2), first subparagraph, point (c)(ii) 

Article 82(2)(d) 

Article 84(2), first subparagraph, point (d) 

Article  83 
sentence 

first  paragraph 

introductory 

Article 85 introductory sentence 

EN 

54 

   EN 

 
Article 83(a) 

Article 83(b) 

Article 83(c) 

Article 85(a) 

— 

Article 85(b) 

Article 83 second subparagraph 

— 

Article 84 

Article 86 

Article 85 first and second paragraphs 

Article 87(1) and (2) 

Article 86 

Chapter VII 

Article 87 

Chapter VIII 

Article 88 

Title XII 

Article 88 

Chapter 7 

Article 89 

Chapter 8 

Article 90 

Title XIII 

Articles 89, 90 and 91 

Articles 91, 92 and 93 

Article 92 

Article 93(1) 

Article 93(2) 

— 

— 

Article 94 

Annex 

— 

— 

Article 94 

— 

Article 95 

Article 96 

Article 97 

Article 98 

Annex I 

Annex II 

Annex III 

_____________ 

EN 

55 

   EN