CELEX: 51984PC0412
Language: en
Date: 1984-08-10
Title: PROPOSAL FOR A SEVENTEENTH COUNCIL DIRECTIVE ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES - EXEMPTION FROM VALUE ADDED TAX ON THE TEMPORARY IMPORTATION OF GOODS OTHER THAN MEANS OF TRANSPORT

N o C 244/4                         Official Journal of the European Communities                                13.9.84
                                                            II
                                                    (Preparatory Acts)
                                              COMMISSION
              Proposal for a Seventeenth Council Directive on the harmonization of the laws of the
              Member States relating to turnover taxes — exemption from value added tax on the
                            temporary importation of goods other than means of transport
                                                   COM(84) 412 final
                           (Submitted by the Commission to the Council on 17 August 1984)
                                                     (84/C 244/04)
THE COUNCIL OF THE EUROPEAN                                     States shall, without prejudice to other Community
COMMUNITIES,                                                    provisions and under conditions which they shall lay
                                                                down for the purpose inter alia of preventing any
                                                                possible evasion, avoidance or abuse, exempt impor-
Having regard to the Treaty establishing the
                                                                tation of goods declared to be under temporary
European Economic Community, and in particular
                                                                importation arrangements and which thereby qualify
Articles 99 and 100 thereof,
                                                                for exemption from customs duties or would so
                                                                qualify if they were imported from a third country;
Having regard to the proposal from the Commission,
                                                                Whereas, in accordance with Article 14 (2) of the
Having regard to the opinion of the European Par-               abovementioned Directive, the Commission is
liament,                                                        required to submit to the Council proposals designed
                                                                to lay down Community tax rules clarifying the scope
                                                                of the exemptions referred to in paragraph 1 of the
Having regard to the opinion of the Economic and                said    Article   and    detailed     rules  for    their
Social Committee,                                               implementation;
Whereas it is important to reduce fiscal obstacles to           Whereas, in accordance with Article 16 (1) (D) of the
the movement of goods within the Community in                   abovementioned Directive, Member States may take
order to facilitate the supply of services and thus             special measures designed to relieve from value added
develop and strengthen the internal market;                     tax supplies of goods still subject to temporary impor-
                                                                tation arrangements;
Whereas the widest possible exemption from VAT for
goods temporarily imported from one Member State                Whereas, in accordance with Article 16 (3) of the
to another will contribute towards the realization of           abovementioned Directive, the Commission is
this objective;                                                 required to submit to the Council proposals
                                                                concerning common arrangements for applying value
                                                                added tax to the transactions referred to in paragraph
Whereas it is advisable  to exclude from the scope of
                                                                1 of the said Article;
such an exemption a      limited number of products
which are intended for   consumption when first used
and which are subject    to high excise duties in the           Whereas for imports from third countries it is
Member States;                                                  desirable to achieve the greatest possible degree of
                                                                uniformity between the system for customs duties and
                                                                that for value added tax, particularly since many
Whereas, pursuant to Article 14 (1) (c) of Council              temporary importation exemptions stem from multi-
Directive 77/388/EEC of 17 May 1977 on the                      lateral international conventions which apply to all
harmonization of the laws of the Member States                  duties and taxes payable on or in connection with
relating to turnover taxes — common system of value             importation;
added tax: uniform basis of assessment ('), Member
                                                                Whereas it must be possible in certain circumstances
C) OJNoL145, 13.6. 1977, p. 1.                                  for Member States to refuse or withdraw the benefit
 ---pagebreak--- 13.9.84                              Official Journal of the European Communities                             No C 244/5
of temporary importation exemptions or to require                    Member State and to be re-exported may be
security in order to prevent avoidance or abuse;                     imported with exemption from, value added tax in
                                                                     accordance with the conditions laid down by this
                                                                     Directive;
Whereas temporary importation exemption should
apply only in cases where goods are intended to be              (c) 'competent authorities' means the competent
used for the purposes which qualify them for                         authorities of the Member State in which
exemption and then to be re-exported; whereas it is                  application is made for goods to benefit from
therefore necessary to provide for the surveillance of               temporary importation exemption;
the arrangements in order to ensure that VAT
becomes chargeable in cases when goods cease to be              (d) 'person' means a natural or legal person;
eligible for exemption;
                                                                (e) 'person established outside a Member State'
                                                                     means a natural person who has his normal
Whereas, as an exception to the basic rules on                       residence, as defined in Council Directive
temporary importation arrangements, there would be                   83/182/EEC of 28 March 1983 on tax
an administrative simplification if certain goods which              exemptions within the Community for certain
are imported with a view to sale were to be allowed                  means of transport temporarily imported into one
the benefit of temporary importation exemption for a                 Member State from another (*), outside that State
strictly limited period,                                             or a legal person who has neither established his
                                                                     business nor has a fixed establishment within that
                                                                     State.
HAS ADOPTED THIS DIRECTIVE:
                                                                                          Article 2
                         TITLE I                                1.     The competent authorities shall, using an auth-
                        GENERAL                                 orization procedure, grant the benefit of temporary
                                                                importation exemption to any person who, on his
                         Article 1                              own responsibility, uses or causes to be used the
                                                                goods for which exemption is requested.
1.     Member States shall exempt from value added
tax temporary imports of the goods referred to in this          2.     The competent authorities shall take all
Directive in accordance with the provisions set out             measures which they consider necessary to ensure
below and under conditions fixed by them in order to            that the goods can be identified and that the use to
ensure that such exemptions are correctly and simply            which they are put can be verified.
applied and to prevent any evasion, avoidance or
abuse both in respect of the temporary importation of
                                                                3.     The competent authorities may:
the goods and any subsequent supply of services.
                                                                (a) refuse to grant temporary importation exemption
                                                                     if it is considered impossible to identify the goods
2.     Means of transport including pallets and
                                                                     in question or to verify their use;
containers shall be excluded from the scope of this
Directive.                                                      (b) refuse to grant the benefit of exemption to
                                                                     persons who do not provide all the guarantees
                                                                     considered necessary, and in particular to persons
3.     This Directive shall, for goods other than means
                                                                     who have previously made improper use of a
of transport, define the scope of the exemption from
                                                                     temporary importation exemption or who have
value added tax for imported goods declared to be
                                                                     committed a serious infringement of customs or
under temporary importation arrangements referred
                                                                     value added tax legislation.
to in Article 14 (1) (c) of Directive 77/388/EE'C and
the rules for its implementation referred to in Article
 14 (2) of the same Directive.                                                            Article 3
                                                                 1.    At the time when the benefit of temporary
4.     For the purposes of this Directive:                       importation exemption is granted, the competent
                                                                 authorities may require security to be given to ensure
                                                                payment of value added tax which may become due if
(a) 'teritory of a Member State' means the territory            the goods are put into home use or if there is a sub-
     defined in Article 3 of Directive 77/388/EEC;               sequent supply of services involving the temporarily
                                                                 imported goods.
(b) 'temporary importation exemption' means the
     arrangements whereby goods which are intended
     to remain temporarily in the territory of a                 O OJ No L 105, 25. 4. 1983, p. 59.
 ---pagebreak---  No C 244/6                           Official Journal of the European Communities                                13. 9 84
 2.     If security is required, the person to whom the                                   Article 5
 benefit of temporary importation exemption has been
 granted may choose whether it shall be given by:                 1.    The competent authorities shall fix the period
                                                                  during which the goods may remain in the territory
                                                                  of a Member State under temporary importation
 (a) making a cash deposit in the currency of the                 exemption be reference to the authorized use.
      Member State in which security is required;                Without prejudice to the limits laid down in Articles
                                                                  13, 14, 15, 17, 25 and 27, the maximum duration of
 (b) a guarantor who has his normal residence or an               this period shall be 24 months.
      establishment in the Member State in which
      security is required and who is approved by the
     competent authorities of that Member State; or
                                                                 2.     However, where execeptional circumstances so
                                                                 justify, the competent authorities may, at the request
 (c) pledging securities which are negotiable in the             of the holder of the authorization, extend within
     Member State in which the security is required.             reasonable limits and subject to the conditions laid
                                                                 down by this Directive the period referred to in
 3.    No security shall be required:                            paragraph 1 in order to permit the authorized use.
(a) for goods falling within the scope of Council
     Regulation (EEC) No 3/84 of 19 December 1983
                                                                                          Article 6
     introducing arrangements for movement within
     the Community of goods sent from one Member                  1.    Member States shall allow a supply, within the
     State for temporary use in one or more other                meaning of Article 5 of Directive 77/388/EEC, of
     Member States (');                                          goods benefiting from temporary              importation
                                                                 exemption to be exempted from value added tax
(b) for goods imported either from another Member                provided that the goods remain the property of a
     State or a third country in the cases determined            person established outside the territory of the
     in accordance with Articles 3 and 33 of Council             Member State of importation and continue to remain
     Regulation (EEC) No 3599/82 of 21 December                  eligible for temporary importation exemption.
     1982 on temporary importation arrangements (2);
     and
                                                                 2.     The     benefits   of    temporary    importation
(c) for the goods covered by Article 27 (1) (c) of this          exemption may be transferred to any other person, at
     Directive when imported from another Member                 that person's request, where he satisfies the conditions
     State.                                                      under which the exemption was initially granted and
                                                                 assumes the obligations incumbent on the holder of
                                                                the original authorization, particularly those arising
4.     If a security is required it shall not exceed the         from the fixing of the period during which the goods
amount of value added tax that would have been due              remain under temporary importation exemption.
on the value of the goods at the time of their impor-
tation if they had been declared for home use at that
time.
                                                                                          Article 7
                          Article 4                              1.     A chargeable event shall occur and value added
                                                                tax shall become chargeable:
1.     Persons to whom the benefit of temporary
importation exemption has been granted shall be
required to submit to surveillance and inspection
measures prescribed by the competent authorities.                (a) when goods benefiting from temporary impor-
                                                                      tation exemption are declared for home use; or
2.     The competent authorities may revoke the
benefits of temporary importation exemption if they
find that a person benefiting from them has not                  (b) in cases falling under Article 4 (2), either at the
complied with one or more of the conditions under                     moment at which one of the conditions under
which they were granted.                                              which exemption was granted ceases to be
                                                                      fulfilled or at the time at which exemption was
                                                                      granted if it is established that the condition in
                                                                      question has never been fulfilled. In such cases
O O J N o L 2 , 4. 1. 1984, p. 1.                                     the goods shall be deemed to have been released
O OJ No L 376, 21. 12. 1982, p. 1.                                    for home use at the moment in question;
 ---pagebreak--- 13.9.84                              Official Journal of the European Communities                             No C 244/7
(c) when goods which are recoverable in the form of             (b) satisfy the conditions laid down in Articles 9 and
    waste products resulting from duly authorized                    10 of the Treaty establishing the European
    destruction are declared for home use.                           Economic Community or, in the case of goods
                                                                     falling under the Treaty establishing the
                                                                     European Coal and Steel Community, are in free
2.    Value added tax shall not become chargeable if                 circulation;
goods benefiting from temporary importation are:
                                                                (c) have been acquired subject to the rules governing
(a) placed with a view to their subsequent expor-                    the application of value added tax in the Member
    tation :                                                         State of departure, and have not benefited, by
    — under warehouse arrangements,                                  virtue of their temporary exportation, from any
                                                                     exemption from value added tax; and
    — in a free zone, or
    — under Community transit arrangements, or                  (d) remain the property of a person established
         one of the sets of international transport                  outside the territory of the Member State of
         arrangements referred to in Article 7 (1) of                importation.
         Council Regulation (EEC) No 222/77 of
         13 December 1976 on Community transit (1),
        provided that Community law allows the use                                        Article 10
         of such arrangements; or                               Any goods imported into one Member State from
                                                                another which do not qualify for exemption under
(b) destroyed under customs control or are proved,              Article 9 shall qualify for temporary importation
    to the satisfaction of the competent authorities, to        exemption if, had they been imported from a third
    have been totally destroyed or irretrievably lost as        country, they would qualify for such exemption under
    the result of the nature of the goods or of                 Title III.
    unforeseeable circumstances or force majeure.
                                                                                          TITLE III
                           Article 8                            SCOPE OF THE TEMPORARY IMPORTATION
                                                                EXEMPTION FOR GOODS IMPORTED FROM A
1.    Temporary importation exemption shall not be
                                                                                     THIRD COUNTRY
granted for goods temporarily imported from third
countries with partial relief from import duties under
the provisions of Title III of Regulation (EEC) No                                       CHAPTER 1
3599/82.
                                                                                   Professional equipment
2.    In such cases a chargeable event shall occur at                                     Article 11
the time when the goods enter the territory of the              1.     Temporary importation exemption           shall  be
Member State. However, value added tax shall not                granted for professional equipment.
become chargeable until the import duties due under
partial relief are levied.
                                                                2.     'Professional equipment' means the equipment
                                                                and accessories needed for the exercise of his trade or
                                                                profession by a person established outside the
                           TITLE II                             territory of the Community who is in a Member State
SCOPE OF THE TEMPORARY IMPORTATION                              to perform a particular job of work inasmuch as such
EXEMPTION FOR GOODS IMPORTED INTO ONE                           equipment falls within the scope of Article 7 of Regu-
           MEMBER STATE FROM ANOTHER                            lation (EEC) N o 3599/82.
                           Article 9
                                                                 3.     The exemption referred to in paragraph 1 shall
Temporary importation exemption shall be granted                be granted, provided that the professional equipment
for goods, other than those listed in the Annex,                is:
temporarily imported into one Member State from
another provided that such goods:                                (a) owned by a person established            outside  the
                                                                      territory of the Community;
(a) are intended to be re-exported without alteration
     to another Member State;                                    (b) imported by a person established outside the said
                                                                      territory; and
                                                                 (c) to be used exclusively by the person entering the
O O J N o L 3 8 , 9. 2. 1977, p. 1.                                   said territory, or under his supervision.
 ---pagebreak---  No C 244/8                            Official Journal of the European Communities                                   13.9.84
 However, the condition referred to in (c) shall not               2.     An 'event' means:
 apply to cinematographic equipment imported for the
purpose of producing films under a co-production                   (a) a trade, industrial, agricultural or craft exhibition,
 contract concluded with a person established in the                    fair, or similar show or display;
 territory of the Member State of importation.
                                                                   (b) an exhibition or meeting which is primarily
                                                                        organized for a charitable purpose;
 In the case of joint radio or television programme
productions, professional equipment may be the                     (c) an exhibition or meeting which is primarily
subject of a hire or similar contract to which a person                 organized to promote any branch of learning, art,
established in the territory of the Member State of                     craft, sport or scientific, technical, educational,
importation is party.                                                   cultural, trade union or tourist activity, or to
                                                                       promote friendship between peoples or to
                                                                       promote religious knowledge or worship;
4.     Exemption shall be granted, in the same way as
for the equipment itself, for any spare parts sub-                (d) a meeting of representatives of international
sequently imported for the repair of the equipment                     organizations or international groups of organi-
referred to in paragraph 1.                                            zations;
                                                                  (e) a representative meeting          of  an   official  or
                        CHAPTER 2                                      commemorative character;
Goods for display or use at an exhibition, fair,                  except exhibitions organized for private purposes in
                symposium or similar event                        shops or business premises with a view to sale of the
                                                                  goods imported.
                         Article 12
1.     Temporary     importation    exemption     shall  be                                CHAPTER 3
granted for:
                                                                             Teaching aids and scientific equipment
(a) goods intended for display or to be the subject of                                      Article 13
     a demonstration at an event;
                                                                  1.     Temporary      importation    exemption    shall  be
                                                                  granted for:
(b) goods intended for use at an event for the
     purpose of presenting imported products, such as:            (a) teaching aids;
     — goods necessary for demonstration                 of
                                                                  (b) spare parts and accessories for such aids;
         imported      machinery     or    apparatus    on
         exhibition,                                              (c) tools especially designed for the maintenance,
     — equipment, including electrical fittings, used                  checking, calibration or repair of such aids.
         for constructing and decorating the temporary
         stands of a person established outside the               2.     'Teaching aid' means any aid intended for the
         territory of the Community,                              exclusive purpose of teaching or vocational training,
     — advertising material and demonstration and                 and in particular models, instruments, apparatus,
         other equipment intended for use in                      machines and accessories therefore, inasmuch as such
         publicizing imported goods on exhibition,                aids fall within the scope of Article 10 of Regulation
         such as sound recordings, films and                      (EEC) No 3599/82.
         transparencies, together with the apparatus
         required in connection with their use;                   3.     The exemption referred to in paragraph 1 shall
                                                                  be granted provided that the teaching aids, spare
                                                                  parts, accessories or tools:
(c) equipment, including interpretation apparatus,
     sound recording apparatus and educational,                   (a) are imported by educational or vocational
     scientific or cultural films, intended for use at                 training establishments which are essentially non-
     international meetings, conferences and symposia;                 profit-making and have been approved by the
                                                                       competent authorities for the purposes of this
(d) live animals intended for exhibition at, or parti-                 exemption and are used under the supervision
     cipation in, an event;                                            and responsibility of such establishments;
                                                                  (b) are used for non-commercial purposes;
(e) products obtained during an event from goods,
     machinery, apparatus or animals imported                     (c) are imported in reasonable quantities, having
     temporarily.                                                      regard to their intended purpose; and
 ---pagebreak--- 13.9.84                               Official Journal of the European Communities                            No C 244/9
(d) remain throughout their stay in the territory of             (a) has been dispatched on an occasional basis, on
    the Member State of importation the property of                   loan and free of charge, and
    a person who is established outside the
    Community.                                                   (b) is intended      for   diagnostic   and   therapeutic
                                                                      purposes.
4.    The period during which such teaching aids may
be granted exemption shall not exceed six months.                2.     The period during which medical, surgical and
                                                                 laboratory equipment may be granted exemption shall
                                                                 not exceed six months.
                        Article 14
1.    Temporary      importation    exemption     shall  be                              CHAPTER 5
granted for:
                                                                  Materials for use in countering the effects of disasters
(a) scientific equipment and accessories;
                                                                                          Article 16
(b) spare parts for such equipment;                              1.     Temporary importation exemption shall be
                                                                 granted for materials for use in connection with
(c) tools specially designed for the maintenance,
                                                                 measures taken to counter the effects of disasters
    checking, calibration or repair of scientific
                                                                 affecting the territory of the Member State of impor-
    equipment used in the territory of the Member
                                                                 tation, provided that such materials:
    State of importation exclusively for purposes of
    scientific research or teaching.                             (a) have been imported on loan and free of charge;
                                                                      and
2.    'Scientific   equipment'      means      instruments,
apparatus, machines and accessories thereof used                 (b) are intended for State bodies or bodies approved
solely for the purpose of scientific research or                      by the competent authorities.
education.
                                                                                         CHAPTER 6
3.    The exemption referred to in paragraph 1 shall
                                                                                          Packings
be granted provided that the scientific equipment,
accessories, spare parts and tools:
                                                                                          Article 17
(a) are imported by scientific or educational                     1.    Temporary importation        exemption   shall  be
     establishments which are essentially non-profit-            granted for packings.
     making and have been approved by the competent
     authorities for the purposes of this exemption and          2.     'Packings' means:
     are used under the supervision and responsibility
     of such establishments;                                     (a) holders used, or to be used, as external or
                                                                      internal coverings for goods;
(b) are used for non-commercial purposes;
                                                                 (b) holders on which goods are, or are to be, rolled,
(c) are imported in reasonable numbers               having           wound or attached;
     regard to their intended purpose; and
                                                                 but excluding packing materials such as straw, paper,
(d) remain throughout their stay in the territory of             glass wool and shavings when imported in bulk.
     the Member State of importation the property of
     a person who is established outside the                      3.    The exemption referred to in paragraph 1 shall
     Community.                                                  be granted provided that:
4.     The period during which such scientific                    (a) if the packings are imported filled, they are
equipment may be granted exemption shall not                          declared as being for re-exportation empty or
                                                                      filled; or
exceed six months.
                                                                  (b) if the packings are imported empty, they are
                        CHAPTER 4                                      declared as being for re-exportation filled.
       Medical, surgical and laboratory equipment                 4.     Packings admitted under temporary importation
                                                                  exemption cannot be used, even as an exception,
                         Article 15
                                                                  between two points located within the territory of the
 1.    Temporary importation exemption shall be                   Member State of importation except with a view to
granted for medical, surgical and laboratory                      the export of goods outside that territory. In the case
equipment intended for hospitals and other medical                of packings imported filled, this ban shall apply only
institutions provided that the said equipment:                    from the time that their contents are emptied.
 ---pagebreak--- No C 244/10                             Official Journal of the European Communities                                  13.9.84
5.     The period during which such packings may be                     tests, experiments or demonstrations constituting
granted exemption shall not exceed six months where                     a gainful activity.
they are imported filled or three months where they
are imported empty.
                                                                                            CHAPTER 9
                           CHAPTER 7                                             Welfare material for seafarers
                 Travellers' personal effects
                                                                                             Article 20
                            Article 18                             1.     Temporary importation exemption           shall  be
                                                                   granted for welfare material for seafarers.
1.    Temporary importation exemption shall be
granted in respect of the personal effects which
travellers are carrying on their person or in their                2.    The following definitions shall apply:
personal luggage for the duration of their stay in the
territory of the Member State of importation.                      — 'welfare material' means material intended for
                                                                       cultural, educational, recreational, religious or
2.     'Personal effects' means any clothing and other                 sporting activities by seafarers, inasmuch as such
new or used articles intended for the personal use of                  material falls within the scope of Article 21 of
the traveller.                                                         Regulation (EEC) N o 3599/82,
'Personal luggage' shall have the meaning ascribed to
it in Council Directive 69/169/EEC of 28 May 1969                  — 'seafarers' means all persons transported on board
on the harmonization of provisions laid down by law,                   a vessel and responsible for tasks relating to the
regulation or administrative action relating to                        operation or servicing of the vessel at sea.
exemption from turnover tax and excise duty on
imports in international travel (').
                                                                   3.    The exemption referred to in paragraph 1 shall
                                                                   be granted provided that the material is:
                           CHAPTER 8
Commercial samples, advertising material and goods                 (a) disembarked from a vessel for temporary use on
                            for testing                                land by the crew for a period not exceeding that
                                                                       of the vessel's stay in port;
                            Article 19
                                                                   (b) imported for temporary use in cultural or social
Temporary importation exemption shall be granted in
                                                                       establishments for a period not exceeding six
respect of:
                                                                       months. 'Cultural or social establishments' means
(a) samples which are representative of a particular                   hostels, clubs and recreational premises for
     category of goods and which are intended to be                    seafarers, managed by either official bodies or
     used exclusively for demonstration purposes with                  religious or other non-profit-making organi-
     a view to obtaining orders for similar goods;                     zations, and also places of worship where regular
                                                                       services are held for seafarers.
(b) films demonstrating the nature or the operation
     of equipment or products owned or produced by
     a person established outside the territory of the                                    CHAPTER 10
     Community, provided that they are not intended
                                                                      Goods for use by public authorities in border zones
     for public showing for charge;
(c) tourist publicity material falling within the scope                                      Article 21
     of Article 20 (d) of Regulation (EEC) No                      Temporary importation exemption shall be granted
     3599/82;                                                      for the various equipment used, under the supervision
                                                                   and responsibility of a public authority, for the
(d) goods of any kind which are to be subjected to
                                                                   building, repair or maintenance of infrastructure of
     tests, experiments or demonstrations, including
                                                                   general importance in border zones.
     the tests and experiments required for type-
     approval procedures, but excluding any tests,
     experiments or demonstrations constituting a                                         CHAPTER 11
     gainful activity;
                                                                                              Animals
(e) goods of any kind to be used to carry out tests,
     experiments or demonstrations, but excluding any                                        Article 22
                                                                   Temporary impbrtation exemption shall be granted
0) O J N o L 1 3 3 , 4. 6. 1969, p. 6.                             for: ;          •'..,.          -
 ---pagebreak--- 13.9.84                              Official Journal of the European Communities                           N o C 244/11
(a) live animals of any species imported for dressage,               manufacture of goods which are to be exported in
     training or breeding purposes or in order to be                 their entirety, on condition that such special tools
     given veterinary treatment;                                     and instruments remain the property of the
                                                                     consignee of the said goods.
(b) live animals of any species imported for trans-
     humance or grazing purposes;
                                                                                         CHAPTER 14
(c) draught animals and equipment belonging to
                                                                              Replacement means of production
     persons established outside the territory of the
     Community but in close proximity to the territory                                    Article 25
     of the Member State of importation provided that
     they are imported by such persons for working              1.     Temporary importation exemption shall be
     land located inside that territory, involving the          granted for replacement means of production made
     performance of agricultural work or the                    temporarily available free of charge to the importer
     unloading or transport of timber.                          on the initiative of the supplier of similar means of
                                                                production to be subsequently imported for release
                       CHAPTER 12                               for home use or for means of production re-installed
                                                                after repair.
Films, tapes and other carrier material for recorded
                           sound                                2.     The period during which these replacement
                                                                means of production may remain under temporary
                         Article 23
                                                                importation exemption may not exceed six months.
Temporary importation exemption shall be granted
for:                                                                                     CHAPTER 15
(a) positive cinematograph films, printed             and            Imported goods which have no economic effect
     developed, intended for projection prior to
     commercial use;                                                                      Article 26
(b) films, magnetic tapes and wires which are                   Temporary importation exemption shall be granted
     intended to be provided with a sound track,                for goods temporarily imported into the territory of
     dubbed or copied and then re-exported;                     the Member State of importation in particular
                                                                circumstances which have no economic effect.
(c) carrier material for recorded sound and data-
     processing, including punched cards, made
     available free of charge to the importer.                                            TITLE IV
                                                                        GOODS IMPORTED FOR POSSIBLE SALE
                       CHAPTER 13
                                                                                          Article 27
          Goods for use in production for export
                                                                1.     By way of derogation from Article 1 (4) (b),
                         Article 24                             temporary importation exemption shall be granted
                                                                for:
Temporary importation exemption shall be granted
for:                                                            (a) second-hand goods imported with a view to their
                                                                     sale by auction;
(a) moulds, dies, blocks, drawings, sketches and
      other similar articles intended for a person
                                                                (b) goods imported under a contract of sale, which
      established in the territory of the Member State
                                                                      are to be subjected to satisfactory acceptance
      of importation, where at least 75 % of the
                                                                     tests;
      production resulting from their use is exported
      from that territory;                                       (c) works of art imported for the purposes             of
(b) measuring, checking and testing instruments and                   exhibition, with a view to possible sale;
      other similar articles intended for a person
                                                                 (d) consignments on approval of made-up articles of
      established in the territory of the Member State
                                                                      fur, precious stones, carpets and articles of
      of importation for use in a manufacturing
                                                                     jewellery, provided that their particular charac-
      process, where at least 75 % of the production
                                                                      teristics prevent their being imported as samples.
      resulting from their use is exported from that
      territory;
                                                                 2.     'Works of art' means:
 (c) special tools and instruments made available free
      of charge to a person established in the territory         (a) paintings, drawings and pastels including copies,
      of the Member State of importation for use in the               executed entirely by hand, excluding hand-
 ---pagebreak--- No C 244/12                              Official Journal of the European Communities                                 13.9.84
     decorated manufactured         wares     and   industrial         not exceed six months in the case of paragraph 1 (a),
     drawings;                                                         (b) and (c) and four weeks in that of paragraph 1 (d).
(b) lithographs, prints and engravings, signed and
                                                                       5.    If the goods referred to in paragraph 1 are not
     numbered      by the        artist,    obtained    from
                                                                       re-exported within the relevant time period laid down
     lithographic stones, plates or other engraved
                                                                       in paragraph 3, or are sold within that time period,
    surfaces, executed entirely by hand;
                                                                       they shall be deemed to have been released for home
(c) original sculptures and statuary, excluding mass-                  use at the moment at which exemption was granted,
    produced reproductions and handicrafts of a                        and value added tax shall become chargeable
    commercial nature;                                                 accordingly.
(d) photographs excluding posters and industrially-
    made reproductions;                                                                       TITLE V
(e) tapestries made by hand from original designs                                       FINAL PROVISIONS
    provided by artists, provided that there is not
    more than one example of each;                                                            Article 28
(f) original ceramics and mosaics on wood.                             Member States shall bring into force the measures
                                                                       necessary to comply with this Directive not later than
3.    The exemption referred to in paragraph 1 shall                   1 July 1985. They shall forthwith inform the
apply to goods imported both from other Member                         Commission thereof.
States and from third countries.
                                                                                              Article 29
4.    The period during which exemption may be
granted for the goods referred to in paragraph 1 may                  This Directive is addressed to the Member States.
                                                             ANNEX
                                 List of goods excluded from the exemption granted by Article 9
              CCT                                         Description
              heading No
                 09.01 A I                                Coffee, not roasted
                 09.01 A II                               Coffee, roasted
              ex 21.02 A                                  Coffee extracts, essences and concentrates
                 09.02                                    Tea
              ex 21.02 B                                  Tea extracts, essences and concentrates
                 22.03                                    Beer
                 22.05 A                                  Sparkling wine
                 22.05 B a n d C                          Still wine
                 22.06                                    Vermouths etc.
              ex 22.08                                    Ethyl alcohol
              ex 22.09                                    Spirits, liqueurs, etc.
                 24.02 A                                  Cigarettes
              ex 24.02 B                                  Cigars
                 24.02 C                                  Smoking tobacco
              ex 27.10                                    Petroleum oils
              ex 33.06                                    Perfumes and toilet water