Proposal for a Council Regulation (EC) no …/… of […] setting up a Community system of reliefs from customs duty (codified version)
Date: 2008-12-11
Institutions: European Commission
Subjects: CCT duties, exemption from customs duties, import (EU)

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COMMISSION OF THE EUROPEAN COMMUNITIES 

Brussels, 11.12.2008 
COM(2008) 842 final 

2008/0235 (CNS) 

Proposal for a 

COUNCIL REGULATION (EC) No …/… 

of […] 

setting up a Community system of reliefs from customs duty  
(codified version) 

(presented by the Commission) 

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Proposal for a 

COUNCIL REGULATION (EC) No …/… 

of […] 

setting up a Community system of reliefs from customs duty 

(Codified version) 

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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 
Regulation (EEC) No 918/83  of  28  March  1983  setting  up  a  Community  system  of 
reliefs  from  customs  duty3.  The  new  Regulation  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. 
See Annex V to this proposal. 

1. 

2. 

3. 

4. 

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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  Regulation  (EEC)  No  918/83  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 VI to the codified Regulation. 

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(cid:208) 918/83 (adapted) 

2008/0235 (CNS) 

Proposal for a 

COUNCIL REGULATION (EC) No …/… 

of […] 

setting up a Community system of reliefs from customs duty  
(codified version) 

THE COUNCIL OF THE EUROPEAN UNION, 

Having  regard  to  the  Treaty  establishing  the  European  Community,  and  in  particular 
Articles ⌦ 26, 37 and 308 ⌫ 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) 

Council  Regulation  (EEC) No 918/83  of  28  March  1983  setting  up  a  Community 
system of reliefs from customs duty3 has been substantially amended several times4. In 
the interests of clarity and rationality the said Regulation should be codified. 

(cid:208)  

(2) 

In  the  absence  of  a  specific  measure  of  derogation  adopted  in  accordance  with  the 
provisions  of  the  Treaty,  Common  Customs  Tariff  duties  are  applicable  to  all  goods 
imported into the Community. The same is true in the case of agricultural levies and 
all  other  import  charges  laid  down  under  the  common  agricultural  policy  or  the 

(cid:208) 918/83 Recital 1 

1 
2 
3 
4 

OJ C […], […], p. […]. 
OJ C […], […], p. […]. 
OJ L 105, 23.4.1983, p. 1.  
See Annex V. 

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specific  arrangements  applicable  to  certain  goods  resulting  from  the  processing  of 
agricultural products. 

(3) 

However,  in  certain  well-defined  circumstances,  where  by  virtue  of  the  special 
conditions under which goods are imported the usual need to protect the economy is 
absent, such taxation is not justified. 

(cid:208) 918/83 Recital 2 

(4) 

It is desirable that in such circumstances arrangements should be made, as they have 
been  traditionally  in  most  systems  of  customs  rules,  to  allow  goods  to  enjoy  relief 
from the application of import duties to which they would normally be liable. 

(cid:208) 918/83 Recital 3 

(5) 

(6) 

(cid:208) 918/83 Recital 4 

Such  relief  arrangements  may  also  be  the  result  of  multilateral  international 
conventions to which all or some of the Member States are contracting parties. While 
the  Community  should  apply  such  conventions,  this  presupposes  the  introduction  of 
Community  rules  on  reliefs  from  customs  duties  designed,  in  accordance  with  the 
requirements  of  the  Customs  Union,  to  eliminate  differences  in  the  aim,  scope  and 
conditions for application of the reliefs contained in those conventions, and to enable 
all those concerned to enjoy the same advantages throughout the Community. 

(cid:208) 918/83 Recital 5 (adapted) 

Certain reliefs applied in the Member States stem from specific conventions concluded 
with  third  countries  or  international  organisations.  Such  conventions,  given  their 
purpose,  concern  only  the  signatory  Member  State.  It  does  not  appear  necessary  to 
define, at Community level, conditions for granting such reliefs, but appears sufficient 
simply  to  authorise  the  Member  State  in  question  to  grant  those  reliefs,  where 
necessary, by means of an appropriate procedure instituted for this purpose. 

(7) 

The  implementation  of  the  common  agricultural  policy  means  that  in  certain 
circumstances  export  duties  may  be  charged  on  some  goods.  It  is  therefore  also 
necessary  to  specify  at  Community  level  the  cases  in  which  relief  from  such  duties 
may be granted. 

(cid:208) 918/83 Recital 6 

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(8) 

In the interests of legal clarity, the provisions of Community Acts containing certain 
relief measures not affected by this Regulation should be listed. 

(cid:208) 918/83 Recital 8 

(cid:208) 918/83 Recital 9 

(9) 

This  Regulation  does  not  preclude  the  application  by  Member  States  of  import  or 
export  prohibitions  or  restrictions  which  are  justified  on  grounds  of  public  morality, 
public  policy  or  public  security,  protection  of  health  and  life  of  humans,  animals  or 
plants, protection of national treasures possessing artistic, historical or archaeological 
value or protection of industrial or commercial property. 

(10)  With  regard  to  the  reliefs  granted  within  the  amounts  fixed  in  euro  ,  rules  for  the 

conversion of such amounts into national currencies have to be drawn up, 

(cid:208) 918/83 Recital 10 

HAS ADOPTED THIS REGULATION: 

(cid:208) 918/83 

TITLE I 

SCOPE AND DEFINITIONS 

Article 1 

This  Regulation  sets  out  those  cases  in  which,  owing  to  special  circumstances,  relief  from 
import duties,  export duties and measures adopted on the basis of Article  133  of the Treaty 
shall be granted when goods are released for free circulation or are exported from the customs 
territory of the Community. 

(cid:208) 274/2008 Art. 1 pt. 1 

1. For the purposes of this Regulation: 

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(cid:208) 918/83 

Article 2 

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(a) 

(b) 

(c) 

(d) 

(e) 

‘import duties’ means customs duties and charges having equivalent effect and also 
agricultural  levies  and  other  import  charges  provided  for  under  the  common 
agricultural  policy  or  under  specific  arrangements  applicable  to  certain  goods 
resulting from the processing of agricultural products; 

‘export duties’ means agricultural levies and other export charges provided for under 
the common agricultural policy or under specific arrangements applicable to certain 
goods resulting from the processing of agricultural products; 

‘personal property’ means any property intended for the personal use of the persons 
concerned or for meeting their household needs. 

The following, in particular, shall constitute ‘personal property’: 

(i) 

household effects; 

(ii) 

cycles  and  motor  cycles,  private  motor  vehicles  and  their  trailers,  camping 
caravans, pleasure craft and private aeroplanes. 

Household provisions appropriate to normal family requirements, household pets and 
saddle  animals,  as  well  as  the  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’. Personal property must not be such as might indicate, 
by its nature or quantity, that it is being imported for commercial reasons; 

‘household  effects’  means  personal  effects,  household  linen,  furnishings  and 
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, liqueurs or spirituous beverages, etc.) falling within heading 
Nos 2203 to 2208 of the Combined Nomenclature. 

(cid:208) 3691/87 Art. 1 pt. 1 (adapted) 

2.  Save  as  otherwise  provided  in  this  Regulation  for  the  purpose  of  applying  Title  II  ,  the 
concept  of  third  countries  also  includes  those  parts  of  Member  States'  territories  excluded 
from  the  customs  territory  of  the  Community  by  virtue  of  Council  Regulation  (EEC) 
No 2913/925. 

(cid:208) 1315/88 Art. 2 pt. 1 

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OJ L 302, 19.10.1992, p. 1 .  

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(cid:208) 918/83  
(cid:206)1 1315/88 Art. 2 pt. 17 

TITLE II 

RELIEF FROM IMPORT DUTY 

Chapter I 

Personal property belonging to natural persons transferring their 
normal place of residence from a third country to the Community 

Article 3 

Subject  to  Articles  4  to  11,  personal  property  imported  by  natural  persons  transferring  their 
normal  place  of  residence  from  a  third  country  to  the  customs  territory  of  the  Community 
shall be admitted free of import duties. 

The relief shall be limited to personal property which: 

Article 4 

(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  in  the  third  country  of 
departure; 

(b) 

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

In  addition,  Member  States  may  make  relief  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. 

Article 5 

Relief may be granted only to persons whose normal place of residence has been outside the 
(cid:206)1 customs territory of the Community  for a continuous period of at least 12 months. 

However,  the  competent  authorities  may  grant  exceptions  to  the  rule  in  the  first  paragraph 
provided  that  the  intention  of  the  person  concerned  was  clearly  to  reside  outside  the 
(cid:206)1 customs territory of the Community  for a continuous period of at least 12 months. 

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No relief shall be granted for: 

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. 

Article 7 

Except in special cases, relief shall be granted only in respect of personal property entered for 
free circulation within 12 months from the date of establishment, by the person concerned, of 
his normal place of residence in the customs territory of the Community. 

The personal property may be released for free circulation in several separate consignments 
within the period referred to in the first paragraph. 

Article 8 

1.  Until  12  months  have  elapsed  from  the  date  on  which  its  entry  for  free  circulation  was 
accepted,  personal  property  which  has  been  admitted  duty-free  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 import duties on the property 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 property and the customs value ascertained or accepted on that date by the 
competent authorities. 

Article 9 

1. By way of derogation from the first paragraph of Article 7, relief may be granted in respect 
of personal property entered for  free circulation before the person concerned  establishes  his 
normal  place  of  residence  in  the  customs  territory  of  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 Article 4(a) 
shall be calculated from the date on which the personal property is brought into the customs 
territory of the Community. 

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Article 10 

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

2. Duty-free admission 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  Article  4(a)  and  the  first  paragraph  of  Article  7  shall  be 
calculated from the date on which the personal property is brought into the customs 
territory of the Community; 

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  customs 
territory of the Community. 

3. Duty-free admission shall also be subject to an undertaking from the person concerned that 
he  will  actually  establish  his  normal  place  of  residence  in  the  customs  territory  of  the 
Community  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. 

Article 11 

The competent authorities may derogate from Articles 4(a) and (b), 6(c) and (d) and 8, when a 
person  has  to  transfer  his  normal  place  of  residence  from  a  third  country  to  the  customs 
territory of the Community as a result of exceptional political circumstances. 

Chapter II 

Goods imported on the occasion of a marriage 

Article 12 

1.  Subject  to  Articles  13  to  16,  trousseaux  and  household  effects,  whether  or  not  new, 
belonging to a person transferring his or her normal place of residence from a third country to 
the  customs  territory  of  the  Community  on  the  occasion  of  his  or  her  marriage,  shall  be 
admitted free of import duties. 

2. Subject to the same conditions, presents customarily given on the occasion of a marriage, 
which  are  received  by  a  person  fulfilling  the  conditions  laid  down  in  paragraph  1  from 

(cid:208) 1315/88 Art. 2 pt. 2 

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persons having their normal place of residence in a third country shall also be admitted free of 
import  duties.  The  value  of  each  present  admitted  duty-free  may  not,  however,  exceed 
EUR 1 000. 

(cid:208) 918/83 

Article 13 

The relief referred to in Article 12 may be granted only to persons: 

(a) 

whose  normal  place  of  residence  has  been  outside  the  customs  territory  of  the 
Community  for  a  continuous  period  of  at  least  12  months.  However,  derogations 
from  this  rule  may  be  granted  provided  that  the  intention  of  the  person  concerned 
was clearly to reside outside the customs territory of the Community for a continuous 
period of at least 12 months; 

(b) 

who produce evidence of their marriage. 

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

Article 14 

Article 15 

1. Save in exceptional circumstances, relief shall be granted only in respect of goods entered 
for free circulation: 

(a) 

not  earlier  than  two  months  before  the  date  fixed  for  the  wedding  (in  this  case  the 
relief shall be subject to the lodging of appropriate security, the form and amount of 
which shall be determined by the competent authorities); and 

(b) 

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

2. The goods referred to in Article 12 may be released for free circulation in several separate 
consignments within the period referred to in paragraph 1 of this Article . 

Article 16 

1. Until 12 months have elapsed from the date on which their entry for free circulation was 
accepted, goods which have been admitted duty-free under Article 12 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 import duties on the goods concerned, at 
the  rate  applying  on  the  date  of  such  loan,  giving  as  security,  hiring  out  or  transfer,  on  the 

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basis of the type of goods and the customs value ascertained or accepted on that date by the 
competent authorities. 

Chapter III 

Personal property acquired by inheritance 

Article 17 

1. Subject to Articles 18, 19 and 20, personal property acquired by inheritance, by a natural 
person having his normal place of residence in the customs territory of the Community shall 
be admitted free of import duties. 

2. For the purposes of paragraph 1, ‘personal property’ means all the property referred to in 
Article 2(1)(c) constituting the estate of the deceased. 

No relief shall be granted for: 

Article 18 

(a) 

(b) 

(c) 

(d) 

(e) 

(f) 

alcoholic products; 

tobacco and 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. Relief shall be granted only for personal property entered for free circulation not later than 
two years from the date on which the person concerned becomes entitled to the property (final 
settlement of the inheritance). 

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

2. The personal property 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 customs territory of the Community. 

Chapter IV 

School outfits, educational materials and related household effects 

Article 21 

1. 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 the customs territory of 
the Community for the purpose of studying there and intended for their personal use during 
the period of their studies shall be admitted free of import duties. 

2. For the purposes of paragraph 1: 

(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 or household linen as well as clothing, whether or not new; 

‘  educational  materials’  means  objects  and  instruments  (including  calculators  and 
typewriters) normally used by pupils or students for the purposes of their studies. 

Relief shall be granted at least once per school year. 

Article 22 

Chapter V 

Consignments of negligible value 

(cid:208) 3357/91 Art. 1 pt. 1 (adapted) 
(cid:206)1 274/2008 Art. 1 pt. 3 

Article 23 

Subject  to  Article  24,  any  consignments  made  up  of  goods  of  negligible  value  dispatched 
direct from a third country to a consignee in the Community shall be admitted free of import 
duties. 

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⌦ For the purposes of the first paragraph, ⌫ ‘goods of negligible value’ means goods the 
intrinsic value of which does not exceed a total of (cid:206)1 EUR 150  per consignment. 

(cid:208) 918/83 

Article 24 

The relief shall not apply to the following: 

(a) 

(b) 

(c) 

alcoholic products; 

perfumes and toilet waters; 

tobacco or tobacco products. 

(cid:208) 1315/88 Art. 2 pt. 3 

Chapter VI 

Consignments sent by one private individual to another 

Article 25 

1. Subject to Articles 26 and 27, goods contained in consignments sent from a third country 
by  a  private  individual  to  another  private  individual  living  in  the  customs  territory  of  the 
Community shall be admitted free of import duties, provided that such importations are not of 
a commercial nature. 

The  relief  provided  for  under  this  paragraph  shall  not  apply  to  goods  in  consignments  sent 
from the island of Heligoland. 

2. For the purposes of paragraph 1, imported consignments are ‘not of a commercial nature’ if 
they: 

(a) 

(b) 

are of an occasional nature; 

contain goods exclusively for the personal use of the consignee or his family, which 
do not by their nature or quantity reflect any commercial intent; 

(c) 

are sent to the consignee by the consignor free of payment of any kind. 

The  relief  referred  to  in  Article  25(1)  shall  apply  to  a  value  of  EUR  45   per  consignment, 
including the value of goods referred to in Article 27. 

Article 26 

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Where the total value per consignment of two or more items exceeds the amount referred to in 
the first paragraph, relief up to that amount shall be granted for such of the items as would, if 
imported  separately,  have  been  granted  relief,  it  being  understood  that  the  value  of  an 
individual item cannot be split up. 

The relief referred to in Article 25(1) shall be limited, per consignment, to the quantities given 
against each of the goods listed below: 

Article 27 

(a) 

tobacco products: 

50 cigarettes; or 

25 cigarillos (cigars of a maximum weight of three grams each); or 

10 cigars; or 

50 grams of smoking tobacco; or 

a proportional assortment of these different products; 

(b) 

alcohols and alcoholic beverages: 

– 

– 

distilled  beverages  and  spirits  of  an  alcoholic  strength  by  volume  exceeding 
22% volume; non-denatured ethyl alcohol of 80 % volume and over: one litre; 
or 

distilled beverages and spirits, and aperitifs with a wine or alcoholic base, tafia, 
saké  or  similar  beverages,  of  an  alcoholic  strength  by  volume  not  exceeding 
22%  volume;  sparkling  wines,  liqueur  wines:  one  litre,  or  a  proportional 
assortment of these different products; and 

– 

still wines: two litres; 

(c) 

perfumes: 50 grams; or 

toilet waters: 0,25 litre. 

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(cid:208) 918/83 

Chapter VII 

Capital goods and other equipment imported on the transfer of 
activities from a third country into the Community 

Article 28 

1. Without prejudice to the measures in force in the Member States with regard to industrial 
and  commercial  policy,  and  subject  to  Articles  29  to  33,  the  capital  goods  and  other 
equipment belonging to undertakings which definitively cease their activity in a third country 
and  move  to  the  customs  territory  of  the  Community  in  order  to  carry  on  a  similar  activity 
there, shall be admitted free of import duties. 

Where  the  undertaking  transferred  is  an  agricultural  holding,  its  livestock  shall  also  be 
admitted free of import duties. 

2.  For  the  purposes  of  paragraph  1,  ‘undertaking’  means  an  independent  economic  unit  of 
production or of the service industry. 

Relief shall be limited to capital goods and other equipment which: 

Article 29 

(a) 

(b) 

(c) 

except in special cases justified by the circumstances, have actually been used in the 
undertaking for a minimum of 12 months before the date on which the undertaking 
ceased to operate in the third country from which it has transferred its activities; 

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

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

Article 30 

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

No relief shall be granted for: 

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Article 31 

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(a) 

(b) 

(c) 

(d) 

means of transport which are not of 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 32 

Except in special cases justified by the circumstances, the relief referred to in Article 28 shall 
be granted only for capital goods and other equipment entered for free circulation before the 
expiry of a period of 12 months from the date when the undertaking ceased its activities in the 
third country of departure. 

Article 33 

1. Until 12 months have elapsed from the date on which their entry for free circulation was 
accepted, capital goods and other equipment which have been admitted duty-free 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. 

This period may be extended to up to 36 months as concerns hiring out or transfer where there 
is a risk of abuse. 

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 import duties 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 34 

Articles 28 to 33 shall apply mutatis mutandis to capital goods and other equipment belonging 
to persons engaged in a liberal profession and to legal persons engaged in a non-profit making 
activity  who  transfer  this  activity  from  a  third  country  into  the  customs  territory  of  the 
Community. 

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Chapter VIII 

Products obtained by Community farmers on properties located 
in a third country 

Article 35 

1.  Subject  to  Articles  36  and  37,  agricultural,  stock-farming,  bee-keeping,  horticultural  and 
forestry products from properties located in a third country adjoining the customs territory of 
the  Community,  which  are  operated  by  agricultural  producers  having  their  principal 
undertaking within the said customs territory and adjacent to the third country concerned shall 
be admitted free of import duties. 

2.  To  benefit  from  the  provisions  of  paragraph  1,  stock-farming  products  must  be  derived 
from animals which originated in the Community or have entered into free circulation therein. 

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

Article 36 

Relief shall be granted only for products brought into the customs territory of the Community 
by the agricultural producer or on his behalf. 

Article 37 

Article 38 

Articles 35, 36 and 37 shall apply mutatis mutandis to the products of fishing or fish-farming 
activities carried out in the lakes or waterways bordering a Member State and a third country 
by Community fishermen and to the products of hunting activities carried out on such lakes or 
waterways by Community sportsmen. 

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Chapter IX 

Seeds, fertilizers and products for the treatment of soil and crops 
imported by agricultural producers in third countries for use in 
properties adjoining those countries 

Article 39 

Subject to Article 40, seeds, fertilizers and products for treatment of soil and crops, intended 
for  use  on  property  located  in  the  customs  territory  of  the  Community  adjoining  a  third 
country and operated by agricultural producers having their principal undertaking within the 
said third country and adjacent to the customs territory of the Community, shall be admitted 
free of import duties. 

Article 40 

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

2.  It  shall  be  granted  only  for  seeds,  fertilizers  or  other  products  imported  directly  into  the 
customs territory of the Community by the agricultural producer or on his behalf. 

3. Member States may make relief conditional upon the granting of reciprocal treatment. 

Chapter X 

Goods contained in travellers' personal luggage 

(cid:208) 274/2008 Art. 1 pt. 4 (adapted) 

Article 41 

Goods  contained  in  the  personal  luggage  of  travellers  coming  from  a  third  country  shall  be 
admitted free of import duties, provided such imports are exempt from value added tax (VAT) 
under  provisions  of  national  law  adopted  in  accordance  with  the  provisions  of  Council 
Directive 2007/74/EC 6. 

6 

OJ L 346, 29.12.2007, p. 6. 

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Goods imported into territories listed in Article 6(1) of Council Directive 2006/112/EC 7 shall 
be subject to the same provisions on duty relief as goods imported into any other parts of the 
territory of the Member State concerned. 

(cid:208) 918/83 

Chapter XI 

Educational, scientific and cultural materials; scientific 
instruments and apparatus 

The educational,  scientific and  cultural  materials listed in Annex I shall be admitted free of 
import duties whoever the consignee and whatever the intended use of such materials may be. 

Article 42 

Article 43 

The educational, scientific and cultural materials listed in Annex II shall be admitted free of 
import duties provided they are intended either: 

(a) 

(b) 

 for public educational, scientific or cultural establishments or organisations; or 

 for  the  establishments  or  organisations  in  the  categories  specified  opposite  each 
article  in  column  3  of  Annex  II,  on  condition  that  they  have  been  approved  by  the 
competent authorities of the Member States to receive such articles duty-free. 

(cid:208) 3357/91 Art. 1 pt. 2 

Article 44 

1. Subject to Articles 45 to 49, scientific instruments and apparatus which are not included in 
Article 43 shall be admitted free of import duties when they are imported exclusively for non-
commercial purposes. 

7 

OJ L 347, 11.12.2006, p. 1.  

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2. The relief referred to in paragraph 1 shall be limited to scientific instruments and apparatus 
which are intended for either: 

(a) 

(b) 

 public  establishments  principally  engaged  in  education  or  scientific  research  and 
those  departments  of  public  establishments  which  are  principally  engaged  in 
education or scientific research; or 

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

The relief referred to in Article 44(1) shall also apply to: 

Article 45 

(a) 

spare parts, components or accessories specifically suitable for scientific instruments 
or apparatus, provided that such spare parts, components or accessories are imported 
at  the  same  time  as  such  instruments  or  apparatus  or,  where  they  are  imported 
subsequently,  that  they  can  be  identified  as  being  intended  for  instruments  or 
apparatus: 

(i)  which have previously been admitted duty free, provided that such instruments 
or apparatus are still of a scientific nature at the time when relief is requested 
for the specific spare parts, components or accessories, or 

(ii)  which would be entitled to relief at the time when such relief is requested for 

the specific spare parts, components or accessories; 

(b) 

tools  to  be  used  for  the  maintenance,  checking,  calibration  or  repair  of  scientific 
instruments or apparatus, provided that these tools are imported at the same time as 
such instruments and apparatus or, where they are imported subsequently, that they 
can be identified as being intended for instruments or apparatus: 

(i)  which have previously been admitted duty free, provided that such instruments 
or apparatus are still of a scientific nature at the time when relief is requested 
for the tools, or 

(ii)  which would be entitled to relief at the time when such relief is requested for 

the tools. 

For the purposes of Articles 44 and 45: 

Article 46 

(a) 

‘scientific  instrument  or  apparatus’  means  any  instrument  or  apparatus  which,  by 
reason  of  its  objective  technical  characteristics  and  the  results  which  it  makes 
possible to obtain, is mainly or exclusively suited to scientific activities; 

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(b) 

‘imported  for  non-commercial  purposes’  shall  be  considered  to  apply  to  scientific 
instruments  or  apparatus  intended  to  be  used  for  non-profit-making  scientific 
research or educational purposes. 

(cid:208) 3357/91 Art. 1 pt. 4 

Article 47 

If necessary, certain instruments or apparatus may, in accordance with the procedure referred 
to in Article 247a of Regulation (EEC) No 2913/92, be excluded from entitlement to relief, 
where it is found that duty-free admission of such instruments or apparatus is detrimental to 
the interests of Community industry in the production sector concerned. 

Article 48 

1. The articles referred to in Article 43 and the scientific instruments or apparatus which have 
been admitted duty-free in accordance with the conditions laid down in Articles 45, 46 and 47 
may  not  be  lent,  hired  out  or  transferred,  whether  for  a  consideration  or  free  of  charge, 
without prior notification to the competent authorities. 

2.  Should  an  article  be  lent,  hired  out  or  transferred  to  an  establishment  or  organisation 
entitled to benefit from relief pursuant to Article 43 or 44(2), the relief shall continue to be 
granted  provided  the  establishment  or  organisation  uses  the  article,  instrument  or  apparatus 
for purposes which confer the right to such relief. 

In other cases, loan, hiring out or transfer shall be subject to prior payment of import duties, at 
the  rate  applying  on  the  date  of  the  loan,  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. 

(cid:208) 918/83 

Article 49 

1. Establishments or organisations referred to in Articles 43 and 44 which cease to fulfil the 
conditions giving entitlement to relief, or which are proposing to use articles admitted duty-
free  for  purposes  other  than  those  provided  for  by  those  Articles  shall  so  inform  the 
competent authorities. 

2. Articles remaining in the possession of establishments or organisations which cease to fulfil 
the conditions giving entitlement to relief shall be liable to the relevant import duties at the 
rate applying on the date on which those conditions cease to be fulfilled, on the basis of the 
type of article and the customs value  ascertained or accepted on that date by the competent 
authorities. 

EN 

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Articles  used  by  the  establishment  or  organisation  benefiting  from  the  relief  for  purposes 
other than those provided for in Articles 43 and 44 shall be liable to the relevant import duties 
calculated as applicable on the date on which they are put to another use, on the basis of the 
type of articles and the customs value ascertained or accepted on that date by the competent 
authorities. 

Articles 47, 48 and 49 shall apply mutatis mutandis to the products referred to in Article 45. 

Article 50 

(cid:208) 4235/88 Art. 1  

Article 51 

1. Equipment imported for non-commercial purposes by or on behalf of a scientific research 
establishment or organisation based outside the Community shall be admitted free of import 
duties. 

2. The relief shall be granted provided the equipment: 

(a) 

is intended for use by or with the agreement of the members or representatives of the 
establishments and organisations referred to in paragraph 1 in the context and within 
the limits of scientific cooperation agreements the purpose of which is to carry out 
international  scientific  research  programmes  in  scientific  research  establishments 
based in the Community and approved for that purpose by the competent authorities 
of the Member States; 

(b) 

remains  the  property  of  a  natural  or  legal  person  resident  outside  the  Community 
during its stay in the customs territory of the Community. 

(cid:208) 4235/88 Art. 1 (adapted) 

3. ⌦ For the purposes of this Article and Article 52 ⌫ : 

(a)  ⌦ ‘equipment’  means ⌫  instruments,  apparatus,  machines  and  their  accessories 
including spare parts and tools specially designed for their maintenance, inspection, 
calibration or repair, used for the purpose of scientific research; 

(b) 

equipment  intended  for  use  for  the  purpose  of  scientific  research  carried  out  for 
non-profit  making  purposes  is  considered  to  be  ‘imported  for  non-commercial 
purposes’. 

Article 52 

1. Equipment which has been admitted duty-free in accordance with the conditions laid down 
in Article 51 may not be lent, hired out or transferred, whether for a consideration or free of 
charge, without prior notification to the competent authorities. 

EN 

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(cid:208) 4235/88 Art. 1 

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

In other cases, and without prejudice to the application of Articles 44 and 45, loan, hiring out 
or transfer shall be subject to prior payment of import duties, at the rate applying on the date 
of the loan, hiring out or transfer, on the basis of the type of equipment and the customs value 
ascertained or accepted on that date by the competent authorities. 

3.  Establishments  or  organisations  referred  to  in  Article  51(1)  which  no  longer  fulfil  the 
conditions to qualify for relief or which are proposing to use equipment admitted duty-free for 
purposes  other  than  those  provided  for  by  that  Article  shall  so  inform  the  competent 
authorities. 

4.  Equipment  used  by  establishments  or  organisations  which  cease  to  fulfil  the  conditions 
giving entitlement to relief shall be liable to the relevant import duties at the rate applying on 
the date on which those conditions cease to be fulfilled, on the basis of the type of article and 
the customs value ascertained or accepted on that date by the competent authorities. 

Without prejudice to Articles 44 and 45, equipment used by the establishment or organisation 
benefiting  from  the  relief  for  purposes  other  than  those  provided  for  in  Article  51  shall  be 
liable to the relevant import duties calculated as applicable on the date on which it is put to 
another  use,  on  the  basis  of  the  type  of  equipment  and  the  customs  value  ascertained  or 
accepted on that date by the competent authorities. 

(cid:208) 918/83 

Chapter XII 

Laboratory animals and biological or chemical substances 
intended for research 

(cid:208) 1315/88 Art. 2 pt. 6 (adapted) 

Article 53 

1. Relief from import duties shall be granted in respect of: 

(a) 

animals specially prepared for laboratory use; 

EN 

25 

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(b) 

biological or chemical substances included in a list drawn up in accordance with the 
procedure  referred  to  in  Article  247a  of  Regulation  (EEC)  No  2913/92,  which  are 
imported exclusively for non-commercial purposes. 

2. The relief referred to in paragraph 1 shall be limited to animals and biological or chemical 
substances which are intended for either: 

(a) 

(b) 

 public establishments principally engaged in education or scientific research or those 
departments of public establishments which are principally engaged in education or 
scientific research; or 

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

3. The list referred to in paragraph 1(b) may include only biological or chemical substances 
for  which  there  is  no  equivalent  production  in  the  customs  territory  of  the  Community  and 
which, on account of their specificity or degree of purity, are mainly or exclusively suited to 
scientific research. 

(cid:208) 918/83 

Chapter XIII 

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

1. Subject to Article 55, the following shall be admitted free of import duties: 

Article 54 

(a) 

(b) 

(c) 

therapeutic substances of human origin; 

blood-grouping reagents; 

tissue-typing reagents. 

2. For the purposes of paragraph 1: 

(a) 

(b) 

‘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); 

‘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; 

EN 

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(c) 

‘tissue-typing reagents’ means all reagents whether of human, animal, plant or other 
origin used for the determination of human tissue-types. 

Relief shall be limited to products which: 

Article 55 

(a) 

(b) 

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

are accompanied by a certificate of conformity issued by a duly authorised body in 
the third country of departure; 

(c) 

are in containers bearing a special label identifying them. 

Article 56 

Relief 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) 3357/91 Art. 1 pt. 5 

Chapter XIV 

Instruments and apparatus intended for medical research, 
establishing medical diagnoses or carrying out medical treatment 

Article 57 

1. Instruments and apparatus intended for medical research, establishing medical diagnoses or 
carrying  out  medical  treatment  which  are  donated  either  by  a  charitable  or  philanthropic 
organisation or by a private individual to health authorities, hospital departments or medical 
research institutions approved by the competent authorities of the Member States to receive 
such articles duty free, or which are purchased by such health authorities, hospitals or medical 
research institutions entirely with funds supplied by a charitable or philanthropic organisation 
or with voluntary contributions, shall be admitted free of import duties, always provided that 
it is established that: 

(a) 

(b) 

the  donation  of  the  instruments  or  apparatus  in  question  does  not  conceal  any 
commercial intent on the part of the donor; and 

the  donor  is  in  no  way  connected  with  the  manufacturer  of  the  instruments  or 
apparatus for which relief is requested. 

EN 

27 

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2. The relief shall also apply, subject to the same conditions, to: 

(a) 

(b) 

spare  parts,  components  or  accessories  specifically  suitable  for  the  instruments  or 
apparatus referred to in paragraph 1, provided that these spare parts, components or 
accessories  are  imported  at  the  same  time  as  such  instruments  and  apparatus  or, 
where they are imported subsequently, that they can be identified as being intended 
for instruments or apparatus previously admitted duty free; 

tools to be used for the maintenance, checking, calibration or repair of instruments or 
apparatus,  provided  that  these  tools  are  imported  at  the  same  time  as  such 
instruments and apparatus or, where they are imported subsequently, that they can be 
identified  as  being  intended  for  instruments  or  apparatus  previously  admitted  duty 
free. 

Article 58 

For the purposes of Article 57, and in particular with regard to the instruments or apparatus 
and  the  recipient  bodies  referred  to  therein,  Articles  47,  48  and  49  shall  apply  mutatis 
mutandis. 

(cid:208) 1315/88 Art. 2 pt. 7 

Chapter XV 

Reference substances for the quality control of medicinal products 

Article 59 

Consignments which contain samples of reference substances approved by the World Health 
Organisation  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  duty  shall  be  admitted  free  of  import 
duties. 

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(cid:208) 918/83 
(cid:206)1 1315/88 Art. 2 pt. 17 

Chapter XVI 

Pharmaceutical products used at international sports events 

Article 60 

Pharmaceutical products for human or veterinary medical use by persons or animals coming 
from  third  countries  to  participate  in  international  sports  events  organised  in  the  customs 
territory  of  the  Community,  shall,  within  the  limits  necessary  to  meet  their  requirements 
throughout their stay in that territory, be admitted free of import duties. 

Chapter XVII 

Goods for charitable or philanthropic organisations: articles 
intended for the blind and other handicapped persons 

A. 

For general purposes 

Article 61 

1. Subject to Articles 63 and 64, the following shall be admitted free of import duties, in so 
far as this does not give rise to abuses or major distortions of competition: 

(a) 

(b) 

(c) 

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

goods  of  every  description  sent  free  of  charge,  by  a  person  or  an  organisation 
established in a third country, 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  an  organisation 
established outside the (cid:206)1 customs territory of 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  charitable  or 
philanthropic aims. 

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2. For the purposes of paragraph 1(a), ‘basic necessities’ means those goods required to meet 
the immediate needs of human beings, for example food, medicine, clothing and bed-clothes. 

Article 62 

No relief shall be granted for: 

(a) 

(b) 

(c) 

(d) 

alcoholic products; 

tobacco or tobacco products; 

coffee and tea; 

motor vehicles other than ambulances. 

Article 63 

Relief 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 64 

1. The organisation benefiting from the relief may not lend, hire out or transfer, whether for a 
consideration or free of charge, the goods and equipment referred to in Article 61 for purposes 
other than those laid down in paragraph 1(a) and (b) of that Article without prior notification 
to the competent authorities. 

2. Should goods and equipment be lent, hired out or transferred to an organisation entitled to 
benefit  from  relief  pursuant  to  Articles  61  and  63,  the  relief  shall  continue  to  be  granted 
provided the latter uses the goods and equipment for purposes which confer the right to such 
relief. 

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

Article 65 

1.  Organisations  referred  to  in  Article  61  which  cease  to  fulfil  the  conditions  giving 
entitlement to relief, or which are proposing to use goods and equipment admitted duty-free 
for  purposes  other  than  those  provided  for  by  that  Article,  shall  so  inform  the  competent 
authorities. 

2. Goods and equipment remaining in the possession of organisations which cease to fulfil the 
conditions giving entitlement to relief shall be liable to the relevant import duties at the rate 
applying on the date on which those conditions cease to be fulfilled, on the basis of the type 

EN 

30 

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of goods and equipment and the customs value as ascertained or accepted on that date by the 
competent authorities. 

3. Goods and equipment used by the organisation benefiting from the relief for purposes other 
than those provided for in Article 61 shall be liable to the relevant import duties 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 customs value as ascertained or accepted on that date by the competent 
authorities. 

B. 

1. 

For the benefit of handicapped persons 

Articles for the use of the blind 

Article 66 

Articles  specially  designed  for  the  educational,  scientific  or  cultural  advancement  of  blind 
persons, as specified in Annex III, shall be admitted free of import duties. 

Article 67 

Articles  specially  designed  for  the  educational,  scientific  or  cultural  advancement  of  blind 
persons, as specified in Annex IV, shall be admitted free of import duties provided that they 
are imported by either: 

(a) 

(b) 

 blind persons themselves for their own use; or 

 institutions  or  organisations  concerned  with  the  education  of  or  the  provision  of 
assistance to the blind, authorised by the competent authorities of the Member States 
to receive such articles duty free. 

The  relief  referred  to  in  the  first  paragraph  shall  apply  to  spare  parts,  components  or 
accessories  specifically  for  the  articles  in  question,  and  to  the  tools  to  be  used  for  the 
maintenance,  checking,  calibration  or  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 
admitted  duty-free,  or  which  would  be  entitled  to  relief  at  the  time  when  such  relief  is 
requested for the specific spare parts, components or accessories and tools in question. 

2. 

Articles for the use of other handicapped persons 

(cid:208) 3357/91 Art. 1 pt. 6 

Article 68 

1.  Articles  specially  designed  for  the  education,  employment  or  social  advancement  of 
physically or mentally handicapped persons other than blind persons shall be admitted free of 
import duties where they are imported by either: 

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(a) 

(b) 

 handicapped persons themselves for their own use; or 

 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 duty free. 

2. The relief referred to in paragraph 1 shall apply to spare parts, components or accessories 
specifically  for  the  articles  in  question,  and  to  the  tools  to  be  used  for  the  maintenance, 
checking, calibration or 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,  where  they  are 
imported subsequently, that they can be identified as being intended for articles which were 
previously admitted duty free, or which would be entitled to relief at the time when such relief 
is requested for the specific spare parts, components or accessories and tools in question. 

Article 69 

If necessary, certain articles may, in accordance with the procedure referred to in Article 247a 
of  Regulation  (EEC)  No  2913/92,  be  excluded  from  entitlement  to  relief,  where  it  is  found 
that duty-free admission of such articles is detrimental to the interests of Community industry 
in the production sector concerned. 

3. 

Common provisions 

(cid:208) 918/83 

(cid:208) 3357/91 Art. 1 pt. 8 

Article 70 

The direct grant of relief, for their own use, to blind persons or to other handicapped persons, 
as provided for in point (a) of the first paragraph of Article 67 and Article 68(1)(a), shall be 
subject to the condition that the provisions in force in the Member States enable the persons 
concerned to establish their status as blind or handicapped persons entitled to such relief. 

Article 71 

1. Articles imported duty-free by the persons referred to in Articles 67 and 68 may not be lent, 
hired  out  or  transferred,  whether  for  a  consideration  or  free  of  charge,  without  prior 
notification thereof to the competent authorities. 

2.  Should  an  article  be  lent,  hired  out  or  transferred  to  a  person,  institution  or  organisation 
entitled  to  benefit  from  relief  pursuant  to  Articles  67  and  68,  the  relief  shall  continue  to  be 
granted  provided  the  person,  institution  or  organisation  uses  the  article  for  purposes  which 
confer the right of such relief. 

In other cases, loan, hiring out or transfer shall be subject to prior payment of import duties, at 
the  rate  applying  on  the  date  of  the  loan,  hiring  out  or  transfer,  on  the  basis  of  the  type  of 

EN 

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goods  or  equipment  and  the  customs  value  ascertained  or  accepted  on  that  date  by  the 
competent authorities. 

Article 72 

1. Articles imported by institutions or organisations eligible for relief in accordance with the 
conditions laid down in Articles 67 and 68 may be lent, hired out or transferred, whether for a 
consideration or free of charge, by these institutions or organisations on a non-profit-making 
basis  to  the  blind  and  other  handicapped  persons  with  whom  they  are  concerned,  without 
payment of the corresponding customs duties. 

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  a  person,  institution  or  organisation 
entitled to benefit from relief pursuant to the first paragraph of Article 67 or Article 68(1), the 
relief  shall  continue  to  be  granted  provided  the  person,  institution  or  organisation  uses  the 
article for purposes which confer the right of such relief. 

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

(cid:208) 918/83 
(cid:206)1 1315/88 Art. 2 pt. 17 

Article 73 

1.  Institutions  or  organisations  referred  to  in  Articles  67  and  68  which  cease  to  fulfil  the 
conditions  giving  entitlement  to  duty-free  admission,  or  which  are  proposing  to  use  articles 
admitted duty-free for purposes other than those provided for by those Articles shall so inform 
the competent authorities. 

2.  Articles  remaining  in  the  possession  of  institutions  or  organisations  which  cease  to  fulfil 
the conditions giving entitlement to relief shall be liable to the relevant import duties 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  customs  value  ascertained  or  accepted  on  that  date  by  the  competent 
authorities. 

3. Articles used by the institution or organisation benefiting from the relief for purposes other 
than those provided for in Articles 67 and 68 shall be liable to the relevant import duties 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  customs  value  ascertained  or  accepted  on  that  date  by  the  competent 
authorities. 

EN 

33 

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C. 

For the benefit of disaster victims 

Article 74 

1. Subject to Articles 75 to 80, goods imported by State organisations or other charitable or 
philanthropic  organisations  approved  by  the  competent  authorities  shall  be  admitted  free  of 
import duties 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. 

2. Goods imported for free circulation by disaster-relief agencies in order to meet their needs 
during the period of their activity shall also be granted the relief referred to in paragraph 1, 
under the same conditions. 

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

Article 75 

Article 76 

Granting of the relief 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 relief. 

Pending notification of the Commission's decision, Member States affected by a disaster may 
authorise the suspension of any import duties chargeable on goods imported for the purposes 
described in Article  74  subject to  an undertaking by the importing  organisation to pay  such 
duties if relief is not granted. 

Article 77 

Relief 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 78 

1. The organisations benefiting from the relief may not lend, hire out or transfer, whether for 
consideration or free of charge, the goods referred to in Article 74(1) under conditions other 
than  those  laid  down  in  that  Article  without  prior  notification  thereof  to  the  competent 
authorities. 

EN 

34 

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2.  Should  goods  be  lent,  hired  out  or  transferred  to  an  organisation  itself  entitled  to  benefit 
from relief pursuant to Article 74, the relief shall continue to be granted, provided the latter 
uses the goods for purposes which confer the right to such relief. 

In other cases, loan, hiring out or transfer shall be subject to prior payment of import duties at 
the  rate  applying  on  the  date  of  the  loan,  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 79 

1. The goods referred to in Article 74(1)(b), 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 relief pursuant to Article 74 or, if appropriate, to an organisation entitled to benefit from 
relief  pursuant  to  Article  61(1)(a),  the  relief  shall  continue  to  be  granted,  provided  such 
organisations use them for purposes which confer the right to such relief. 

In other cases, loan, hiring out or transfer shall be subject to prior payment of import duties at 
the  rate  applying  on  the  date  of  the  loan,  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 80 

1.  Organisations  referred  to  in  Article  74  which  cease  to  fulfil  the  conditions  giving 
entitlement to relief, or which are proposing to use the goods admitted duty-free for purposes 
other than those provided for by that Article, shall so inform the competent authorities. 

2. In the case of goods remaining in the possession of organisations which cease to fulfil the 
conditions  giving  entitlement  to  relief,  when  these  are  transferred  to  an  organisation  itself 
entitled  to  benefit  from  relief  pursuant  to  Article  74  or,  if  appropriate,  to  an  organisation 
entitled to benefit from relief pursuant to Article 61(1)(a), relief shall continue to be granted, 
provided  the  organisation  uses  the  goods  in  question  for  purposes  which  confer  the  right  to 
such relief.  In  other  cases, the  goods  shall be liable to the relevant import  duties  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  customs  value  ascertained  or  accepted  on  that  date  by  the  competent 
authorities. 

3.  Goods  used  by  the  organisation  benefiting  from  the  relief  for  purposes  other  than  those 
provided for in Article 74 shall be liable to the relevant import duties 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 
customs value ascertained or accepted on that date by the competent authorities. 

EN 

35 

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Chapter XVIII 

Honorary decorations or awards 

Article 81 

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,  the 
following shall be admitted free of import duties: 

(a) 

(b) 

(c) 

(d) 

decorations  conferred  by  governments  of  third  countries  on  persons  whose  normal 
place of residence is in the customs territory of the Community; 

cups,  medals  and  similar  articles  of  an  essentially  symbolic  nature  which,  having 
been awarded in a third country to persons having their normal place of residence in 
the customs territory of the Community as a tribute to their activities in fields such as 
the  arts,  the  sciences,  sport  or  the  public  service  or  as  in  recognition  for  merit  at  a 
particular event, are imported into the (cid:206)1 customs territory of the Community  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 customs territory of the Community for the same purposes as those referred to 
in (b); 

(cid:208) 1315/88 Art. 2 pt. 8 

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

EN 

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(cid:208) 918/83 

Chapter XIX 

Presents received in the context of international relations 

Article 82 

Without  prejudice,  where  relevant,  to  Article  41  ,  and  subject  to  Articles  83  and  84  ,  relief 
shall be granted for goods: 

(cid:208) 918/83 (adapted) 

(cid:208) 918/83 
(cid:206)1 1315/88 Art. 2 pt. 17 

(a) 

(b) 

(c) 

imported into the customs territory of the Community by persons who have paid an 
official visit to a third country and who have received them on this occasion as gifts 
from the host authorities; 

imported into the customs territory of the Community by persons coming to pay an 
official  visit  in  the  (cid:206)1 customs  territory  of  the  Community   and  who  intend  to 
offer them on that occasion as gifts to the host authorities; 

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, to an official body, public authority or group carrying on an activity in the 
public interest which is located in the (cid:206)1 customs territory of the Community  and 
approved by the competent authorities to receive such articles free of duty. 

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

Article 83 

Relief shall be granted only: 

Article 84 

(a) 

(b) 

(c) 

EN 

where the articles intended as gifts are offered on an occasional basis, 

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

if they are not used for commercial purposes. 

37 

   EN 

 
 
 
 
Chapter XX 

Goods to be used by monarchs or heads of state 

Article 85 

The  following  shall  be  admitted  free  of  import  duties,  within  the  limits  and  under  the 
conditions laid down by the competent authorities: 

(a) 

(b) 

gifts to reigning monarchs and heads of State; 

goods  to  be  used  or  consumed  by  reigning  monarchs  and  heads  of  State  of  third 
countries,  or  persons  officially  representing  them,  during  their  official  stay  in  the 
customs  territory  of  the  Community.  However,  relief  may  be  made  subject,  by  the 
Member State of importation, to reciprocal treatment. 

The  provisions  of  the  firstparagraph  are  also  applicable  to  persons  enjoying  prerogatives  at 
international level analogous to those enjoyed by reigning monarchs or heads of State. 

Chapter XXI 

Goods imported for trade promotion purposes 

A. 

Samples of goods of negligible value 

Article 86 

1. Without prejudice to Article 90(1)(a), samples of goods which are of negligible value and 
can  be  used  only  to  solicit  orders  for  goods  of  the  type  they  represent  with  a  view  to  their 
being imported into the customs territory of the Community shall be admitted free of import 
duties. 

2. The competent authorities may require that certain articles, to qualify for relief, 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. 

EN 

38 

   EN 

 
B. 

Printed matter and advertising material 

Article 87 

Subject to Article 88, printed advertising matter such as catalogues, price lists, directions for 
use or brochures shall be admitted free of import duties, provided that they relate to: 

(a) 

(b) 

goods for sale or hire; or 

transport, commercial insurance or banking services offered 

by a person established outside the customs territory of the Community.  

Article 88 

The relief referred to in Article 87 shall be limited to printed advertisements which fulfil the 
following conditions: 

(a) 

(b) 

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; 

each consignment must contain no more than one document or a single copy of each 
document  if  it  is  made  up  of  several  documents;  consignments  comprising  several 
copies of the same document may nevertheless be granted relief, provided their total 
gross weight does not exceed one kilogram; 

(c) 

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

Article 89 

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 otherwise, shall also be admitted free of import duties. 

C. 

Products used or consumed at a trade fair or similar event 

Article 90 

1. Subject to Articles 91 to 94, the following shall be admitted free of import duties: 

(a) 

(b) 

small representative samples of goods manufactured outside the customs territory of 
the Community intended for a trade fair or similar event; 

goods  imported  solely  in  order  to  be  demonstrated  or  in  order  to  demonstrate 
machines  and  apparatus,  manufactured  outside  the  customs  territory  of  the 
Community and displayed at a trade fair or similar event; 

EN 

39 

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(c) 

(d) 

various materials of little value such as paints, varnishes, wallpaper, etc., used in the 
building, fitting-out and decoration of temporary stands occupied by representatives 
of third countries 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 manufactured outside the customs territory of the 
Community and 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; 

but not exhibitions staged for private purposes in commercial stores or premises to sell goods 
of third countries. 

Article 91 

The relief referred to in Article 90(1)(a) shall be limited to samples which: 

(a) 

(b) 

(c) 

(d) 

(e) 

(f) 

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

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  (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. 

EN 

40 

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Article 92 

The relief referred to in Article 90(1)(b) shall be limited to goods which are: 

(a) 

(b) 

consumed or destroyed at the exhibition; and 

are 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. 

Article 93 

The  relief  referred  to  in  Article  90(1)(d)  shall  be  limited  to  printed  matter  and  articles  for 
advertising purposes which: 

(a) 

(b) 

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

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. 

The relief referred to in Article 90(1)(a) and (b) shall not be granted for: 

Article 94 

(a) 

(b) 

(c) 

alcoholic products; 

tobacco or tobacco products; 

fuels, whether solid, liquid or gaseous. 

Chapter XXII 

Goods imported for examination, analysis or test purposes 

Article 95 

Subject  to  Articles  96  to  101,  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 admitted free of import duties. 

Article 96 

Without prejudice to Article 99, the relief referred to in Article 95 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. 

EN 

41 

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Goods used in examination, analysis or tests which in themselves constitute sales promotion 
operations shall not enjoy relief. 

Article 97 

Article 98 

Relief 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. 

Article 99 

1. The relief referred to in Article 95 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) 

(b) 

(c) 

completely  destroyed  or  rendered  commercially  valueless  on  completion  of 
examination, analysis or testing; or 

surrendered to the State without causing it any expense, where this is possible under 
national law; or 

in  duly  justified  circumstances,  exported  outside  the  customs  territory  of  the 
Community. 

2. For the purposes of paragraph 1, ‘products remaining’ means products resulting from the 
examination, analysis or tests or goods not actually used. 

Article 100 

Save  where  Article  99(1)  is  applied,  products  remaining  at  the  end  of  the  examinations, 
analyses or tests referred to in Article 95 shall be subject to the relevant import duties 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 customs 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. 

Article 101 

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. 

EN 

42 

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Chapter XXIII 

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

Article 102 

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 
admitted free of import duties. 

Chapter XXIV 

Tourist information literature 

Article 103 

Without prejudice to Articles 42 to 50, the following shall be admitted free of import duties: 

(a) 

(b) 

(c) 

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  matter, 
excluding  all  private  commercial  advertising  for  Community  firms,  and  that  the 
general nature of its promotional aims is evident; 

foreign hotel lists and yearbooks published by the official tourist agencies, or under 
their auspices, and timetables for foreign transport services, where such literature is 
intended to be distributed free of charge and contains not more than 25% of private 
commercial advertising, excluding all private commercial advertising for Community 
firms; 

(cid:208) 918/83 (adapted) 

reference material supplied to accredited representatives or correspondents appointed 
by official national tourist agencies and not intended for distribution, ⌦ namely ⌫ 
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. 

EN 

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(cid:208) 918/83 

Chapter XXV 

Miscellaneous documents and articles 

The following shall be admitted free of import duties: 

Article 104 

(a) 

(b) 

(c) 

(d) 

(e) 

(f) 

(g) 

(h) 

(i) 

(j) 

(k) 

(l) 

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; 

ballot papers for elections organised by bodies set up in third countries; 

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; 

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

reports,  statements,  notes,  prospectuses,  application  forms  and  other  documents 
drawn  up  by  companies  registered  in  a  third  country  and  sent  to  the  bearers  or 
subscribers of securities issued by such companies; 

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 duty-free 
admission does not give rise to abuses or to major distortions of competition; 

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

plans,  technical  drawings,  traced  designs,  descriptions  and  other  similar  documents 
imported  with  a  view  to  obtaining  or  fulfilling  orders  in  third  countries  or  to 
participating in a competition held in the customs territory of the Community; 

documents  to  be  used  in  examinations  held  in  the  customs  territory  of  the 
Community by institutions set up in third countries; 

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

EN 

44 

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(m) 

(n) 

(o) 

printed forms, labels, tickets and similar documents sent by transport undertakings or 
by undertakings of the hotel industry in a third country to travel agencies set up in 
the customs territory of the Community; 

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

official  printed  forms  from  third  country  or  international  authorities,  and  printed 
matter  conforming  to  international  standards  sent  for  distribution  by  third  country 
associations  to  corresponding  associations  located  in  the  customs  territory  of  the 
Community; 

(p) 

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

(q) 

tax and similar stamps proving payment of charges in third countries. 

(cid:208) 1315/88 Art. 2 pt. 9 

(cid:208) 918/83 

Chapter XXVI 

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

Article 105 

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 from a third country to the customs territory of the Community, not normally 
reusable, shall be admitted free of import duties. 

Chapter XXVII 

Litter, fodder and feedingstuffs for animals during their transport 

Litter, fodder and feedingstuffs of any description put on board the means of transport used to 
convey  animals  from  a  third  country  to  the  customs  territory  of  the  Community  for  the 

Article 106 

EN 

45 

   EN 

 
 
 
purpose of distribution to the said animals during the journey shall be admitted free of import 
duties. 

Chapter XXVIII 

Fuel and lubricants present in land motor vehicles and special 
containers 

(cid:208) 1315/88 Art. 2 pt. 10 

(cid:208) 1315/88 Art. 2 pt. 11 (adapted) 

Article 107 

1. Subject to Articles 108, 109 and 110: 

(a) 

fuel contained in the standard tanks of: 

– 

– 

private and commercial motor vehicles and motor cycles; 

special containers, 

entering the customs territory of the Community; 

(b) 

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

shall be admitted free of import duties. 

2. For the purposes of paragraph 1: 

(a) 

‘commercial  motor  vehicle’  means  any  motorised  road  vehicle  (including  tractors 
with  or  without  trailers)  which  by  its  type  of  construction  and  its  equipment  is 
designed for and capable of transporting, whether for payment or not: 

– 

– 

more than nine persons including the driver; 

goods; 

and any road vehicle for a special purpose other than transport as such; 

(b) 

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

(c) 

‘standard tanks’ means: 

EN 

46 

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– 

– 

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; 

gas  tanks  fitted  to  motor  vehicles  designed  for  the  direct  use  of  gas  as  a  fuel 
and tanks fitted to the other systems with which the vehicle may be equipped ; 

 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  the  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. 

Article 108 

As regards the fuel contained in the standard tanks of commercial motor vehicles and special 
containers,  Member  States  may  limit  application  of  the  relief  to  200  litres  per  vehicle,  per 
special container and per journey. 

(cid:208) 918/83 (adapted) 

Article 109 

Member  States  may  limit  the  amount  of  duty-free  fuel  allowed  in  the  case  of  commercial 
motor vehicles engaged in international transport into their frontier zone to a maximum depth 
of  25 km  as  the  crow  flies,  provided  such  journeys  are  made  by  persons  residing  in  the 
frontier zone. 

(cid:208) 918/83 
(cid:206)1 1315/88 Art. 2 pt. 17 

Article 110 

Fuel admitted duty-free under Articles 107, 108 and 109 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,  nor  be  transferred,  whether  for  a  consideration  or  free  of 
charge, by the person benefiting from the relief. 

Non-compliance  with  the  first  paragraph  shall  give  rise  to  application  of  the  import  duties 
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 customs value ascertained or accepted on that date by 
the competent authorities. 

EN 

47 

   EN 

 
 
 
 
The relief referred to in Article 107 shall apply to the lubricants present in the motor vehicles 
and required for their normal operation during the journey in question. 

Article 111 

Chapter XXIX 

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

Article 112 

Goods  of  every  description,  imported  by  organisations  authorised  for  this  purpose  by  the 
competent authorities, to be used for the construction, upkeep or ornamentation of cemeteries 
and  tombs  of,  and  memorials  to,  war  victims  of  third  countries  who  are  buried  in  the 
(cid:206)1 customs territory of the Community , shall be admitted free of import duties. 

Chapter XXX 

Coffins, funerary urns and ornamental funerary articles 

Article 113 

The following shall be admitted free of import duties: 

(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; 

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

EN 

48 

   EN 

 
TITLE III  

Relief from export duties 

Chapter I 

Consignments of negligible value 

Article 114 

Consignments dispatched to their consignee by letter or parcel 
post and containing goods of a total value not exceeding 10 EUR 
may be exported free of export duties. 

Chapter II 

Domesticated animals exported at the time of transfer of 
agricultural activities from the Community to a third country 

Article 115 

1.  Domesticated  animals  forming  the  livestock  of  an  agricultural  undertaking  which  has 
ceased to operate in the (cid:206)1 customs territory of the Community  and transfers its activities 
to a third country may be exported free of export duties. 

EN 

49 

   EN 

 
2. The relief referred to in paragraph 1 shall be limited to 
domesticated animals in numbers appropriate to the nature and 
size of the agricultural undertaking. 

Chapter III 

Products obtained by agricultural producers farming on 
properties located in the Community 

Article 116 

1. Agricultural or stock-farming products obtained in the customs territory of the Community 
on  properties  adjacent  to  a  third  country,  operated,  in  the  capacity  of  owner  or  lessee,  by 
persons having their principal undertaking in a third country adjoining the customs territory of 
the Community, may be exported free of export duties. 

2.  To  benefit  from  the  provisions  of  paragraph  1,  products  obtained  from  domesticated 
animals must be derived from animals originating in the third country in question or satisfying 
the requirements for free circulation there. 

The relief referred to in Article 116(1) shall be limited to products which have not undergone 
any treatment other than that which normally follows their harvest or production. 

Article 117 

Article 118 

Relief shall be granted only for products brought into the third 
country in question by the agricultural producer or on his behalf. 

Chapter IV 

Seeds exported by agricultural producers for use on properties 
located in third countries 

Seeds for use on properties located in a third country adjacent to the customs territory of the 
Community and operated, in the capacity of owner or lessee, by persons having their principal 

Article 119 

EN 

50 

   EN 

 
undertaking  in the  said customs  territory in the immediate proximity  of  the  third  country  in 
question may be exported free of export duties. 

Article 120 

The relief referred to in Article 119 shall be limited to the quantities of seeds required for the 
purpose of operating the property. 

It shall be granted only for seeds exported directly from the 
customs territory of the Community by the agricultural producer 
or on his behalf. 

Chapter V 

Fodder and feedingstuffs accompanying animals during their 
exportation 

Article 121 

Fodder  and  feedingstuffs  of  any  description  put  on  board  the  means  of  transport  used  to 
convey  animals  from  the  customs  territory  of  the  Community  to  a  third  country  for  the 
purpose of distribution to the said animals during the journey may be exported free of export 
duties. 

TITLE IV 

GENERAL AND FINAL PROVISIONS 

Article 122 

1.  Subject  to  paragraph  2,  Title  II  shall  apply  both  to  goods  declared  for  free  circulation 
coming  directly  from  third  countries  and  to  goods  declared  for  free  circulation  after  having 
been subject to another customs procedure. 

2.  The  cases  in  which  duty-free  admission  may  not  be  granted  for  goods  declared  for  free 
circulation  after  having  been  subject  to  another  customs  procedure  shall  be  determined  in 
accordance with the procedure referred to in Article 247a of Regulation (EEC) No 2913/92. 

EN 

51 

   EN 

 
3. Goods which may be imported under relief from duties in accordance with this Regulation 
shall  not  be  subject  to  quantitative  restrictions  applied  pursuant  to  measures  adopted  on  the 
basis of Article 133 of the Treaty. 

(cid:208) 274/2008 Art. 1 pt. 6 (adapted) 

(cid:208) 918/83 

Article 123 

Where relief from import duties is granted conditional upon goods being  put to a particular 
use by the recipient, only the competent authorities of the Member State in whose territory the 
said goods are to be put to such a use may grant this relief. 

Article 124 

The competent authorities of the Member States shall take all appropriate measures to ensure 
that  goods  placed  in  free  circulation,  where  relief  from  import  duties  is  granted  conditional 
upon goods being put to a particular use by the recipient, may not be used for other purposes 
without  the  relevant  import  duties  being  paid,  unless  such  alternative  use  is  in  conformity 
with the conditions laid down by this Regulation. 

Article 125 

Where  the  same  person  simultaneously  fulfils  the  conditions  required  for  the  grant  of  relief 
from import or export duties under different provisions of this Regulation, the provisions in 
question shall apply concurrently. 

Article 126 

Where this Regulation provides that the granting of relief shall be subject to the fulfilment of 
certain conditions, the person concerned shall, to the satisfaction of the competent authorities, 
furnish proof that these conditions have been met. 

Article 127 

In  the  event  of  duty-free  importation  or  exportation  being  granted  within  the  limit  of  an 
amount determined in euro, Member States may round-off, upwards or downwards, the sum 
arrived at by converting that amount into the national currency. 

Member States may also maintain unamended the exchange value in national currency of the 
amount  determined  in  euro  if,  at  the  time  of  the  annual  adjustment  provided  for  in  Article 

(cid:208) 1315/88 Art. 2 pt. 12 

EN 

52 

   EN 

 
 
 
 
18(1) of Regulation (EEC) No 2913/92 , the conversion of this amount, before the rounding 
off provided for in the first paragraph leads to an alteration of less than 5% in the exchange 
value expressed in national currency, or to a reduction thereof. 

(cid:208) 918/83 

Article 128 

1. Nothing in this Regulation shall prevent the Member States from granting: 

(a) 

(b) 

(c) 

(d) 

(e) 

(f) 

(g) 

relief pursuant  to  the  Vienna  Convention on diplomatic relations  of 18  April 1961, 
the  Vienna  Convention  on  consular  relations  of  24  April  1963  or  other  consular 
conventions, or the New York Convention of 16 December 1969 on special missions; 

relief under the customary privileges accorded by virtue of international agreements 
or  headquarters  agreements  to  which  either  a  third  country  or  an  international 
organisation  is  a  contracting  party,  including  the  relief  granted  on  the  occasion  of 
international meetings; 

relief  under  the  customary  privileges  and  immunities  accorded  in  the  context  of 
international  agreements  concluded  by  all  the  Member  States  and  setting  up  a 
cultural or scientific institute or organisation under international law; 

relief  under  the  customary  privileges  and  immunities  accorded  in  the  context  of 
cultural,  scientific  or  technical  cooperation  agreements  concluded  with  third 
countries; 

special  relief  introduced  under  agreements  concluded  with  third  countries  and 
providing for common measures for the protection of persons or of the environment; 

special  relief  introduced  under  agreements  concluded  with  adjacent  third  countries, 
justified by the nature of the frontier-zone trade with the countries in question; 

(cid:208) 1315/88 Art. 2 pt. 13 

relief 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). 

2.  Where  an  international  convention  not  covered  by  any  of  the  categories  referred  to  in 
paragraph 1, to which a Member  State intends to subscribe, provides for the grant of relief, 
that Member State shall submit a request to the Commission for the application of such relief, 
supplying the Commission with all the necessary information. 

(cid:208) 918/83 

EN 

53 

   EN 

 
 
 
 
A decision shall be taken on such a request in accordance  with the procedure referred to in 
Article 247a of Regulation (EEC) No 2913/92. 

3.  The  supply  of  information  as  specified  in  paragraph  2  shall  not  be  required  where  the 
international convention in question provides for the grant of relief not exceeding the limits 
set under Community law. 

Article 129 

1.  Member  States  shall  notify  the  Commission  of  the  customs  provisions  contained  in 
international conventions and agreements of the type referred to in Article 128(1)(b), (c), (d), 
(e), (f) and (g) and Article 128(3) concluded after 26 April 1983.  

(cid:208) 1315/88 Art. 2 pt. 14 

2. The Commission shall forward to the other Member States the texts of the conventions and 
agreements notified to it in accordance with paragraph 1. 

(cid:208) 918/83 

(cid:208) 1315/88 Art. 2 pt. 15 (adapted) 

This Regulation shall not preclude retention: 

Article 130 

(a) 

(b) 

by  Greece  of  the  special  status  accorded  to  Mount  Athos  as  guaranteed  by 
Article 105 of the Greek Constitution; 

by  Spain  and  France,  until  the  entry  into  force  of  arrangements  governing  trade 
relations  between  the  Community  and  Andorra,  of  the  relief  resulting  from  the 
Convention  of  13  July  1867  and  22  and  23  November  1867  respectively  between 
those countries and Andorra; 

(cid:208) 2003 Act of accession, p. 942 

(c) 

by  the  United  Kingdom  of  the  reliefs  on  importations  of  goods  for  the  use  of  its 
forces  or  the  civilian  staff  accompanying  them  or  for  supplying  their  messes  or 
canteens  resulting  from  the  Treaty  of  Establishment  concerning  the  Republic  of 
Cyprus, dated 16 August 1960. 

EN 

54 

   EN 

 
 
 
 
 
(cid:208) 1315/88 Art. 2 pt. 15 

Article 131 

1. Until the establishment of Community provisions in the field in question, Member States 
may grant special relief to armed forces not serving under their flags which are stationed on 
their territories in pursuance of international agreements. 

2. Until the establishment of Community provisions in the field in question, this Regulation 
shall  not  preclude  the  retention  by  Member  States  of  relief  granted  to  workers  returning  to 
their country after having resided for at least six months outside the customs territory of the 
Community on account of their occupation. 

(cid:208) 918/83 

Article 132 

This Regulation shall apply without prejudice to: 

(a) 

(b) 

 Regulation (EEC) No 2913/92; 

the  provisions  in  force  concerning  the  stores  of  vessels,  aircraft  and  international 
trains; 

(c) 

provisions on relief introduced by other Community Acts. 

(cid:208)  

Article 133 

Regulation (EEC) No 918/83 is repealed. 

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

(cid:208) 918/83 

Article 134 

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

This Regulation shall be binding in its entirety and directly applicable in all Member States. 

EN 

55 

   EN 

 
 
 
 
 
Done at Brussels, […] 

For the Council 
The President 
[…] 

EN 

56 

   EN 

 
 
 
 
(cid:208) 3691/87 Art. 1 pt. 2 

ANNEX I 

A. 

Books, publications and documents 

CN code 

3705 

Description 

Photographic plates and film, exposed and developed, other than 
cinematograph film: 

ex  3705 20 00 

-   Microfilms of books, children's picture books and drawing or 

painting books, school exercise books (workbooks), crossword-
puzzle books, newspapers and periodicals, printed documents or 
reports of a non-commercial character, and of loose illustrations, 
printed pages and reproduction proofs for the production of 
books 

ex  3705 10 00 

-  Reproduction films for the production of books 

ex  3705 90 10 

ex  3705 90 90 

4903 00 00 

Children's picture, drawing or colouring books 

4905 

Maps and hydrographic or similar charts of all kinds, including 
atlases, wall maps, topographical plans and globes, printed: 

-   Other: 

ex  4905 99 00 

- -   Other: 

-  Maps, charts and diagrams of interest in scientific fields 

such as geology, zoology, botany, mineralogy, 
palaeontology, archaeology, ethnology, meteorology, 
climatology and geophysics 

ex  4906 00 00 

Architectural, industrial or engineering plans and designs and 
reproductions thereof 

4911 

Other printed matter, including pictures and photographs: 

4911 10  

-  Trade advertising material, commercial catalogues and the like: 

EN 

57 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
ex  4911 10 90 

- -  Other: 

-  Catalogues of books and publications, being books and 

publications offered for sale by publishers or booksellers 
established outside the territory of the European 
Communities 

-  Catalogues of films, recording or other visual and auditory 
materials of an educational, scientific or cultural character 

-  Posters for the promotion of tourism and tourist 

publications, brochures, guidebooks, timetables, pamphlets 
and like publications, whether or not illustrated, including 
those published by private concerns, designed to encourage 
the public to travel outside the territory of the European 
Communities, including microcopies of such articles 

-   Bibliographical information material for distribution free of 

charge1 

-   Other: 

4911 99  

- -   Other: 

ex  4911 99 90 

- - -  Other: 

-   Loose illustrations, printed pages and reproduction proofs 

to be used for the production of books, including 
microcopies of such articles1 

-  Microcopies of books, children's picture books and 
drawing or painting books, school exercise books 
(workbooks), crossword puzzle books, newspapers and 
periodicals and of documents or reports of a non-
commercial character1 

-  Publications designed to encourage the public to study 
outside the territory of the European Communities, 
including microcopies of such publications1 

-  Meteorological and geophysical diagrams 

EN 

58 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
9023 00  

Instruments, apparatus and models, designed for demonstrational 
purposes (for example, in education or exhibitions), unsuitable for 
other uses: 

ex  9023 00 90 

-  Other: 

-  Maps and charts in relief of interest in scientific fields such 
as geology, zoology, botany, mineralogy, palaeontology, 
archaeology, ethnology, meteorology, climatology and 
geophysics 

1 

The exemption shall not, however, apply to articles in which the advertising covers more than 25% 
of the surface. In the case of publications and posters for the promotion of tourism, this percentage 
applies only to private commercial publicity. 

B. 

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

The  articles  listed  in  Annex  II(A)  produced  by  the  United  Nations  or  any  of  its  specialised 
agencies. 

___________ 

EN 

59 

   EN 

 
 
 
 
A. 

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

ANNEX II 

Beneficiary 
establishment or 
organisations 

All organisations 
(including 
broadcasting and 
television 
organisations), 
institutions or 
associations approved 
by the competent 
authorities of the 
Member States for the 
purpose of duty-free 
admission of these 
goods 

CN code 

Description 

3704 00  

Photographic plates, film, paper, 
paperboard and textiles, exposed but not 
developed: 

ex  3704 00 10 

-  Plates and film: 

-  Cinematograph film, positives, of 

an educational, scientific or cultural 
character 

ex  3705 

Photographic plates and film, exposed and 
developed, other than cinematograph film: 

3706 

-  Of an educational, scientific or cultural 

character 

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 

EN 

60 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
-  Other films of educational, 

scientific or cultural character 

3706 90  

-  Other: 

- -  Other: 

- - -  Other positives: 

ex  3706 90 51 

ex  3706 90 91 

ex  3706 90 99 

-  Newsreels (with or without sound 
track) depicting events of current 
news value at the time of 
importation, and imported up to a 
limit of two copies of each 
subject for copying purposes 

-  Archival film material (with or 

without sound track) intended for 
use in connection with newsreel 
films 

-  Recreational films particularly 
suited for children and young 
people 

-  Other films of educational, 

scientific or cultural character 

4911 

Other printed matter, including printed 
pictures and photographs: 

-  Other: 

4911 99  

- -  Other: 

ex  4911 99 90 

- - -  Other: 

-  Microcards or other information 

storage media required in 
computerised information and 
documentation services of an 
educational, scientific or cultural 
character 

-  Wall charts designed solely for 
demonstration and education 

EN 

61 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ex  8524 

ex  9023 00  

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 

Instruments, apparatus and models, 
designed for demonstrational purposes (for 
example, in education or exhibitions), 
unsuitable for other 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 

B. 

Collector’s  pieces  and  works  of  art  of  an  educational,  scientific  or  cultural 
character 

CN code 

Description 

Various 

Collectors' pieces and works of art, not 
intended for sale 

Beneficiary 
establishment or 
organisations 

Galleries, museums 
and other institutions 
approved by the 
competent authorities 
of the Member States 
for the purpose of 
duty-free admission of 
these goods 

___________ 

EN 

62 

   EN 

 
 
 
 
 
 
 
 
ANNEX III 

CN code 

Description 

4911 

Other printed matter, including printed pictures and photographs: 

4911 10  

-  Trade advertising material, commercial catalogues and the like: 

ex  4911 10 90 

- -  Other: 

-  In relief for the blind and partially sighted 

4911 91  

-  Other: 

- -  Pictures, prints and photographs: 

- - -  Other: 

ex  4911 91 91 

- - - -  Pictures and designs: 

-  In relief for the blind and partially sighted 

ex  4911 91 99 

- - - -   Photographs: 

-  In relief for the blind and partially sighted 

4911 99  

- -  Other: 

ex  4911 99 90 

- - -  Other: 

-  In relief for the blind and partially sighted 

___________ 

EN 

63 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CN code 

4802 

ANNEX IV 

Description 

Uncoated paper and paperboard, of a kind used for writing, printing 
or other graphic purposes, and punch card-stock and punch tape 
paper, in rolls or sheets, other than paper of heading No 4801 or 
4803; hand-made paper and paperboard: 

-  Other paper and paperboard, not containing fibres obtained by 

mechanical process or of which not more than 10% by weight of 
the total fibre content consists of such fibres: 

ex  4802 52 00 

- -  Weighing 40 g/m2 or more but not more than 150 g/m2 

-  Braille paper 

4802 53  

- -  Weighing more than 150 g/m2: 

ex  4802 53 90 

- - -  Other: 

-  Braille paper 

4802 60  

-  Other paper and paperboard of which more than 10% by weight 

of the total fibre content consists of fibres obtained by a 
mechanical process: 

ex  4802 60 90 

- -  Other: 

-  Braille paper 

4805 

Other uncoated paper and paperboard, in rolls or sheets: 

4805 60  

-  Other paper and paperboard, weighing 150 g/m2 or less: 

ex  4805 60 90 

-  Other: 

-  Braille paper 

4805 70  

-  Other paper and paperboard, weighing more than 150 g/m2 but 

less than 225 g/m2: 

ex  4805 70 90 

- -  Other: 

-  Braille paper 

4805 80  

-  Other paper and paperboard, weighing 225 g/m2 or more: 

ex  4805 80 90 

- -  Other: 

-  Braille paper 

EN 

64 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
4823 

Other paper, paperboard, cellulose wadding and webs of cellulose 
fibres, cut to size or shape; other articles of paper pulp, paper, 
paperboard, cellulose wadding or webs of cellulose fibres: 

-  Other paper and paperboard, of a kind used for writing, printing 

or other graphic purposes: 

4823 59  

- -  Other: 

ex  4823 59 90 

- -  Other: 

-  Braille paper 

ex  6602 00 00 

Walking-sticks, seat-sticks, whips, riding-crops and the like: 

-  White canes for the blind and partially sighted 

ex  8469 

Typewriters and word-processing machines: 

ex  8471 

-  Adapted for use by the blind and partially sighted 

Automatic data-processing machines and units thereof; magnetic or 
optical readers, machines for transcribing data onto data media in 
coded form and machines for processing such data, not elsewhere 
specified or included: 

-  Equipment for the mechanical production of braille and recorded 

material for the blind 

ex  8519 

Turntables (record-decks), record-players, cassette-players and other 
sound reproducing apparatus, not incorporating a sound recording 
device: 

-  Record-players and cassette players specially designed or 

adapted for the blind and partially sighted 

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: 

-  Talking books 

-  Magnetic tapes and cassettes for the production of Braille and 

talking books 

EN 

65 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
9013 

Liquid crystal devices not constituting articles provided for more 
specifically in other headings; lasers, other than laser diodes; other 
optical appliances and instruments, not specified or included 
elsewhere in this chapter: 

ex  9013 80 00 

-  Other devices, appliances and instruments: 

-  Television enlargers for the blind and partially sighted 

9021 

Orthopaedic appliances, including crutches, surgical belts and 
trusses; splints and other fracture appliances; artificial parts of the 
body; hearing aids and other appliances which are worn or carried, 
or implanted in the body, to compensate for a defect or disability: 

9021 90  

-  Other: 

ex  9021 90 90 

- -  Other: 

-  Electronic orientator and obstacle detector appliances for 

the blind and partially sighted 

-  Television enlargers for the blind and partially sighted 

-  Electronic reading machines for the blind and partially 

sighted 

9023 00  

Instruments, apparatus and models, designed for demonstrational 
purposes (for example, in education or exhibitions), unsuitable for 
other uses: 

ex  9023 00 90 

-  Other: 

-  Teaching aids and apparatus specifically designed for the use 

of the blind and partially sighted 

ex  9102 

Wrist-watches, pocket-watches and other watches, including stop-
watches, other than those of heading No 9101: 

-  Braille watches with cases other than of precious metals 

9504 

Articles for funfair, table or parlour games, including pintables, 
billiards, special tables for casino games and automatic bowling 
alley equipment: 

EN 

66 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
9504 90  

-  Other: 

ex  9504 90 90 

- -  Other: 

-  Tables games and accessories specially adapted for the use 

of the blind and partially sighted 

Various 

All other articles specially designed for the education, scientific or 
cultural advancement of the blind and partially sighted 

___________ 

EN 

67 

   EN 

 
 
 
 
 
(cid:207) 

ANNEX V 

Repealed Regulation with list of its successive amendments 

Council Regulation (EEC) No 918/83 
(OJ L 105, 23.4.1983, p. 1) 

Points I.1(e) and I.17 of Annex I to the 1985 Act 
of Accession 
(OJ L 302, 15.11.1985, p. 139) 

Council Regulation (EEC) No 3822/85 
(OJ L 370, 31.12.1985, p. 22) 

Commission Regulation (EEC) No 3691/87 
(OJ L 347, 11.12.1987, p. 8) 

Council Regulation (EEC) No 1315/88 
(OJ L 123, 17.5.1988, p. 2) 

only Article 2 

only Article 252(1) 

Council Regulation (EEC) No 4235/88 
(OJ L 373, 31.12.1988, p. 1) 

Council Regulation (EEC) No 3357/91 
(OJ L 318, 20.11.1991, p. 3) 

Council Regulation (EEC) No 2913/92 
(OJ L 302, 19.10.1992, p. 1) 

Council Regulation (EC) No 355/94 
(OJ L 46, 18.2.1994, p. 5) 

Point XIII A.I.3 of Annex I to the 1994 Act of 
Accession 
(OJ C 241, 29.8.1994, p. 274) 

Council Regulation (EC) No 1671/2000 
(OJ L 193, 29.7.2000, p. 11) 

Point 3 of Part one of the Annex to Protocol 3 to 
the 2003 Act of Accession 
(OJ L 236, 23.9.2003, p. 940) 

Council Regulation (EC) No 274/2008 
(OJ L 85, 27.3.2008, p. 1) 

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ANNEX VI 

CORRELATION TABLE 

Regulation (EEC) No 918/83 

This Regulation 

Article 1(1) 

Article 1 

Article 1(2)(a) and (b) 

Article 2(1)(a) and (b) 

Article 1(2)(c) first subparagraph 

Article 2(1)(c) first subparagraph 

Article 
introductory sentence 

1(2)(c) 

second 

subparagraph, 

Article 
introductory sentence 

2(1)(c) 

second 

subparagraph, 

Article  1(2)(c)  second  subparagraph,  first 
indent 

Article 2(1)(c) second subparagraph, point (i) 

Article  1(2)(c)  second  subparagraph,  second 
indent 

Article 
point (ii) 

2(1)(c) 

second 

subparagraph, 

Article 1(2)(c) third subparagraph 

Article 2(1)(c) third subparagraph 

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

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

Article 1(3) 

Article 2 

Article 3 

Article 4 

Article 5 

Article 6 

Article 7 

Article 8 

Article 9 

Article 10 

Article 11 

Article 12 

Article 13 

Article 2(2) 

Article 3  

Article 4 

Article 5 

Article 6 

Article 7 

Article 8 

Article 9 

Article 10 

Article 11 

Article 12 

Article 13 

Article 14 

EN 

69 

   EN 

 
Article 14(1) introductory wording 

Article 15(1) introductory wording 

Article 14(1) first indent 

Article 14(1) second indent 

Article 14(2) 

Article 15(1)(a) 

Article 15(1)(b) 

Article 15(2) 

Article 15 

Article 16 

Article 17 

Article 18 

Article 19 

Article 25 

Article 26 

Article 27 

Article 28 

Article 16 

Article 17 

Article 18 

Article 19 

Article 20 

Article 21 

Article 22 

Article 23 

Article 24 

Article 29(1) 

Article 25(1) 

Article 29(2), introductory wording 

Article 25(2), introductory wording 

Article 29(2), first indent 

Article 29(2), second indent 

Article 29(2), third indent 

Article 25(2)(a) 

Article 25(2)(b) 

Article 25(2)(c) 

Article 30 

Article 31 

Article 32 

Article 33 

Article 34 

Article 35 

Article 36 

Article 37 

Article 38 

Article 26 

Article 27 

Article 28 

Article 29 

Article 30 

Article 31 

Article 32 

Article 33 

Article 34 

EN 

70 

   EN 

 
Article 39 

Article 40 

Article 41 

Article 42 

Article 43 

Article 44 

Article 45 

Article 50 

Article 35 

Article 36 

Article 37 

Article 38 

Article 39 

Article 40 

Article 41 

Article 42 

Article 51, introductory wording 

Article 43, introductory wording 

Article 51, first indent 

Article 51, second indent 

Article 52(1) 

Article 43(a) 

Article 43(b) 

Article 44(1) 

Article 52(2), introductory wording 

Article 44(2), introductory wording 

Article 52(2), first indent 

Article 52(2), second indent 

Article 44(2)(a) 

Article 44(2)(b) 

Article 53, introductory words 

Article 45, introductory words 

Article 53(a), introductory wording 

Article 45(a), introductory wording 

Article 53(a), first indent 

Article 53(a), second indent 

Article 45(a)(i) 

Article 45(a)(ii) 

Article 53(b), introductory wording 

Article 45(b), introductory wording 

Article 53(b), first indent 

Article 45(b)(i) 

Article 53(b), second indent 

Article 45(b)(ii) 

Article 54, introductory words 

Article 46, introductory words 

Article 54, first indent 

Article 54, second indent 

Article 56 

Article 57 

EN 

Article 46(a) 

Article 46(b) 

Article 47 

Article 48 

71 

   EN 

 
Article 58 

Article 59 

Article 49 

Article 50 

Article 59a(1) and (2) 

Article 51(1) and (2) 

Article 59a(3), introductory words 

Article 51(3), introductory words 

Article 59a(3), first indent 

Article 51(3)(a) 

Article 59a(3), second indent 

Article 51(3)(b) 

Article 59b 

Article 60(1) 

Article 52 

Article 53(1) 

Article 60(2), introductory sentence 

Article 53(2), introductory sentence 

Article 60(2), first indent 

Article 60(2) second indent 

Article 60(3) 

Article 61(1) 

Article 53(2)(a) 

Article 53(2)(b) 

Article 53(3) 

Article 54(1) 

Article 61(2), introductory wording 

Article 54(2), introductory wording 

Article 61(2) first indent 

Article 61(2) second indent 

Article 61(2) third indent 

Article 54(2)(a) 

Article 54(2)(b) 

Article 54(2)(c) 

Article 62 

Article 63 

Article 63a 

Article 63b 

Article 63c 

Article 64 

Article 65 

Article 66 

Article 67 

Article 68 

Article 55 

Article 56 

Article 57 

Article 58 

Article 59 

Article 60 

Article 61 

Article 62 

Article 63 

Article 64 

EN 

72 

   EN 

 
Article 69 

Article 70 

Article 65 

Article 66 

Article  71,  first  paragraph, 
sentence 

introductory 

Article  67,  first  paragraph, 
sentence 

introductory 

Article 71, first paragraph, first indent 

Article 67, first paragraph, point (a) 

Article 71, first paragraph, second indent 

Article 67, first paragraph, point (b) 

Article 71, second paragraph 

Article 67, second paragraph 

Article 72(1), introductory sentence 

Article 68(1), introductory sentence 

Article 72(1), first indent 

Article 72(1), second indent 

Article 72(2) 

Article 68(1)(a) 

Article 68(1)(b) 

Article 68(2) 

Article 73 

Article 75 

Article 76 

Article 77 

Article 78 

Article 79 

Article 80 

Article 81 

Article 82 

Article 83 

Article 84 

Article 85 

Article 86 

Article 87 

Article 88 

Article 69 

Article 70 

Article 71 

Article 72 

Article 73 

Article 74 

Article 75 

Article 76 

Article 77 

Article 78 

Article 79 

Article 80 

Article 81 

Article 82 

Article 83 

Article 89, introductory words 

Article 84, introductory words 

EN 

73 

   EN 

 
Article 89, first indent 

Article 89, second indent 

Article 89, third indent 

Article 90 

Article 91 

Article 92 

Article 93 

Article 94 

Article 95 

Article 96 

Article 97 

Article 98 

Article 99 

Article 100 

Article 101 

Article 102 

Article 103 

Article 84(a) 

Article 84(b) 

Article 84(c) 

Article 85 

Article 86 

Article 87 

Article 88 

Article 89 

Article 90 

Article 91 

Article 92 

Article 93 

Article 94 

Article 95 

Article 96 

Article 97 

Article 98 

Article 104(1), introductory sentence 

Article 99(1), introductory sentence 

Article 104(1), first indent 

Article 99(1)(a) 

Article 104(1), second indent 

Article 99(1)(b) 

Article 104(1), third indent 

Article 99(1)(c) 

Article 104(2) 

Article 105 

Article 106 

Article 107 

Article 108 

Article 109 

EN 

Article 99(2) 

Article 100 

Article 101 

Article 102 

Article 103 

Article 104 

74 

   EN 

 
Article 110 

Article 111 

Article 112 

Article 113 

Article 114, introductory wording 

Article 114, first indent 

Article 105 

Article 106 

Article 107 

Article 108 

Article 109 

Article 109 

Article 114, second indent 

- 

Article 115 

Article 116 

Article 117 

Article 110 

Article 111 

Article 112 

Article 118(1), points (a) and (b) 

Article  113,  introductory  phrase,  points  (a) 
and (b) 

Article 119 

Article 120 

Article 121 

Article 122 

Article 123 

Article 124 

Article 125 

Article 126 

Article 127 

Article 128 

Article 129 

Article 130 

Article 131 

Article 132 

Article 133 

Article 114 

Article 115 

Article 116 

Article 117 

Article 118 

Article 119 

Article 120 

Article 121 

Article 122 

Article 123 

Article 124 

Article 125 

Article 126 

Article 127 

Article 128 

EN 

75 

   EN 

 
Article 134 

Article 129 

Article 135, introductory wording 

Article 130, introductory wording 

Article 135(a) 

Article 135(b) 

Article 135(c) 

Article 135(d) 

Article 136 

Article 139 

Article 140 

Article 144 

- 

Article 145 

Annexes I - IV 

- 

- 

Article 130(a) 

Article 130(b) 

- 

Article 130(c) 

Article 131 

Article 132 

- 

- 

Article 133 

Article 134 

Annexes I - IV 

Annex V 

Annex VI 

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EN 

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