CELEX: 51978PC0305
Language: en
Date: 1978-07-03
Title: PROPOSAL FOR A COUNCIL REGULATION on temporary importation arrangements (submitted to the Council by the Commission)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (78) 305
Vol. 1978/0109
 ---pagebreak--- Disclaimer
Conformément au règlement (CEE, Euratom) n° 354/83 du Conseil du 1er février 1983
concernant l'ouverture au public des archives historiques de la Communauté économique
européenne et de la Communauté européenne de l'énergie atomique (JO L 43 du 15.2.1983,
p. 1), tel que modifié par le règlement (CE, Euratom) n° 1700/2003 du 22 septembre 2003
(JO L 243 du 27.9.2003, p. 1), ce dossier est ouvert au public. Le cas échéant, les documents
classifiés présents dans ce dossier ont été déclassifiés conformément à l'article 5 dudit
règlement.
In accordance with Council Regulation (EEC, Euratom) No 354/83 of 1 February 1983
concerning the opening to the public of the historical archives of the European Economic
Community and the European Atomic Energy Community (OJ L 43, 15.2.1983, p. 1), as
amended by Regulation (EC, Euratom) No 1700/2003 of 22 September 2003 (OJ L 243,
27.9.2003, p. 1), this file is open to the public. Where necessary, classified documents in this
file have been declassified in conformity with Article 5 of the aforementioned regulation.
In Übereinstimmung mit der Verordnung (EWG, Euratom) Nr. 354/83 des Rates vom 1.
Februar 1983 über die Freigabe der historischen Archive der Europäischen
Wirtschaftsgemeinschaft und der Europäischen Atomgemeinschaft (ABI. L 43 vom 15.2.1983,
S. 1), geändert durch die Verordnung (EG, Euratom) Nr. 1700/2003 vom 22. September 2003
(ABI. L 243 vom 27.9.2003, S. 1), ist diese Datei der Öffentlichkeit zugänglich. Soweit
erforderlich, wurden die Verschlusssachen in dieser Datei in Übereinstimmung mit Artikel 5
der genannten Verordnung freigegeben.
 ---pagebreak---    COMMISSION OF THE EUROPEAN COMMUNITIES
                                                             COM(78)305 final.
                                                             Brussels , 3 July I978 .
                          PROPOSAL FOR A COUNCIL REGULATION
                       on temporary importation arrangements
                   ( submitted to the Council "by the Commission )
COM ( 78 ) 305 final .
 ---pagebreak---                                Explanation
Each Member State has customs procedures whereby vehicles , containers , packings ,
tools , apparatus , equipment , machinery , products , and all kinds of materials can
be imported temporarily , with relief in whole or in part from import duties , and
are subsequently reexported after use or without having been used .
These procedures which differ from inward processing arrangements provide for
the suspension of import duties on such goods subject to their reexportation
within a given time-limit .
In general , and without prejudice to the more favourable concessions contained
in international Agreements , the purpose of the temporary importation procedure
is to promote the international division of labour .
Application of the procedures is generally subject to the giving of security
( in cash or by entering into a bond ) and to the feasibility of proper customs
supervision .
Goods which are the subject of prohibitions or restrictions under national
laws and regulations for the prevention of diseases to animals or plants , or
for the protection of patents , trademarks , royalties , and copyrights are
excepted from the procedure .
As regards contracts for works and services , certain national legislations
have already provided for the levying of customs duties assessed on the basis
of the particular treatment undergone by the equipment imported temporarily
or of the use to which it has been put , and by reference to its depreciation .
Consequently, in order to apply the CCT consistently to goods import under tha
temporary importation procedure , the rules for total relief under this procedure
should be harmonised and assessment criteria should be established for partial
payment of import duties , so that the importers affected may gain substantial
advantages without piejudice to the Community economy .
The main purpose of the enclosed draft proposal for a Regulation is thus to
harmonise , once and for all , the tariff and economic conditions for the temporary
importation of goods which are to be reexported in the unaltered state , and the
rules for the differential rates of charge which are necessary if undesirable
effects on competition are to be avoided .
 ---pagebreak---                                  CONTENTS
Proposal for a Council Regulation on
                                                              temporary
                            importation arrangements
                                 TITLE   I
General                                            articles 1-6
                                 TITLE II
  Importation with total    relief    from payment of import duties "
Chapter 1 : professional effects                     articles 7 and 8
Chapter 2 : goods for display or use at exhibi =
             tions or public events ............. articles
Chapter 3 : educational , scientific and cultu =
             ral material                            articles 12-1*f
Chapter k : instruments , apparatus and equipment
             intended for diagnostic or laborato =
             ry research;, or medical and surgical
             treatment                               article 15
Chapter 5 s other cases of temporary importation
            with total relief      from payment
             of import duties                        articles 16-22
                                 TITLE III
Temporary importation with partial payment of duty         art . 23- 25
                                TITLE IV
Provisions for the placing of goods under the
temporary importation arrangements , and for
their movement within the custom territory
of the Community                                    article 26
 ---pagebreak---                                   TITLE V
 Final discharge of the arrangements               articles 27-51
                                  TITLE VI
 Final provisions                                  articles 32-55
                                   ANNEX A
 I ) Equipment for the press or for sound or television broadcasting
     a) equipment for the press
     b) sound broadcasting equipment
     c) télévision broadcasting equipment
     d) means of transport
 XI ) Cinematographic equipment
 III ) Other professional effects
                                   ANNEX B
 Educational material
                                   ANNEX C
Tourist publicity material
 ---pagebreak---                                  Proposal for'a
                               COUNCIL REGULATION
                    on temporary importation arrangements
THE CODHCIL OF THE EDROPEM CGMOÏTITTES,
Having regard to the Tflaty establishing the European Economic Community, and
         in particular Articles 28 , 43 and 235 thereof j
Having regard to the proposal from the Commib&ion *
Having regard to the Opinion of the European Parliament *
Having regard to the Opinion of the Economic aod Social Committee ,
Shereas the Community is based upon a customs union;
Whereas the establishment of that customs union is governed / in the r&airv- ■ ■ -r - '
        "by the provisions of Title I Chapter I, of the Second Pact of the Treaty;
        whereas that Chapter contains a body of -pref tse jnites corrcerning
         in particular the elimination         of customs duties between the Member States
         and the establishment and progressive introduction of the Common Customs
         Tariff , as well as the modification or autonomous suspension thereof .
Whereas ,except in particular circumstances established in accordance with th-?
        provisions of the Treaty, the duties under the common customs tariff are
         applicable to all goods imported into the Community; whereas this is also
        true of agricultural levies and any other import duty ;
Shereas /however, in a certain number of cases such charges are not justified for
         goods temporarily imported into the Community and ultimately intended for
      . re-exportation without Having been processed ;
Shereas this should be the case for goods temporarily imported for a specific
         purpose, such as professional effects, press , radio-broadcasting, television ,
         cinema and theatre materials, goods intended for display or use at
         exhibitions or events, educational , scientific and cultural material , means
         of -transport by land, sea, waterway or air, and in all other cases where
         temporary importation is justified ;
Shereas nevertheless autonomous rules are required in _the -casercrf means^of - ,:
        t£a©«|^ar,J^eifctt^g: to the specJ ai arrangements ^ ©vrerning theimportation and use
         such goods ;
 ---pagebreak---                                    - 2 -
Whereas in these circumstances temporary importation allowing the use without
      payment of import duties of certain imported goods which do not satisfy the
      conditions of Article 9 ( 2 ) of the Treaty, where such goods are intended
      for re-export in the same state , is provided for in the legislation of
      the majority of tne Member States }
Whereas such arrangements are also the subject of several international conventions ,
      to which the Member States , or certain of them , are contracting parties }
Whereas in the customs union on which the Community is based such temporary
      importation arrangements cannot be applied except by virtue of Community
      regulations and under conditions established by the latter ;
Whereas it is advisable to ensure that the importation of goods under the
      temporary importation arrangements does not place producers of similar
      goods or the users of products satisfying the conditions of Article
      9 ( 2 ) of the Treaty in a difficult situation ; whereas in certain circumstances
      the absence of import duties could tend to disturb the
      conditions of competition between users of goods placed under the temporary
       importation arrangements and the users of similar goods taken from the
      Community market } whereas to this end it is important to place time limits
      upon the use of goods temporarily imported and to provide in certain cases
      that the import duties be partially charged ;
Whereas the correct administration of the arrangements requires administrative
      and technical surveillance , in particular to ensure that the goods are
      not used for purposes other than those which Qualify them for the said
      arrangements , or that the duty applicable is charged in cases where
      temporarily imported goods are not re-exported } whereas to that end it
       is advisable to provide that the placing of goods under the arrangements be
      subject to an    authorisations granted automatically by virtue of provisions
       of a general nature , or to a      general or special authorisation
       laying down the conditions governing the stay of the said goods }
 ---pagebreak---                                  - 3 -
whereas temporary importation arrangements have to cover a wide variety of
      situations , and must accordingly be so adapted that on each occasion
      Community interest are adequately protected both from the economic
      and from the tariff point of view ; whereas it is advisable
      therefore to provide that total or partial relief from import
      duties be granted by reference to the uses to which goods to
      be temporarily imported are to be put ;
Whereas goods temporarily imported into one Member State should be able to
      remain successively in the territory of other Member States on the
      conditions , and under cover , of a single authorisation granted by the
      authorities of the Member State where the goods were first usedj whereas ,
        however , the application of this principle implies the prior establishment
      of an adequate system of administrative cooperation ; whereas it is
      therefore appropriate to defer the introduction of such a single
      authorisation until the adoption of a regulation by the Council acting
      by a qualified majority on a proposal from the Commission }
Whereas , in order to ensure the uniform application of the common rules in
      respect of temporary importation , provision should be made for a
      Community procedure whereby the appropriate implementing provisions
      may be adopted within a suitable period of time ,
HAS ADOPTED THIS REGULATION :
 ---pagebreak---                             TITLE I
                            GENERAL
                           Article 1
Under temporary importation arrangements any goods which do not satisfy
one of the conditions of Article 9(2 ) of the Treaty may be imported in
accordance with the procedures laid down by this Regulation with total
relief from or partial payment of any import duties which would "be
chargeable if they were put into free circulation , provided that the goods
question are intended to remain temporarily in the customs territory
of the Community for the purpose of being used under the conditions
laid down by this Regulation and to be re-exported .
Temporary importation of means of transport other than those referred to
in Article 20 and in Annex A hereto shall be excluded from the scope of thi
Regulation .
For the purposes of this Regulation the term " import duties" means
customs duties , and charges having equivalent effect , as well as
agricultural levies and other import charges laid down within the
framework of the common agricultural policy or of specific arrangements
applicable under Article 235 of the Treaty to certain goods which
result from processing of agricultural products .
The temporary importation arrangements shall apply to goods of all
kinds and origins without prejudice to import prohibitions or quanti­
tative restrictions justified under the Treaty or under provisions adopted
by virtue of that Treaty .
 ---pagebreak---                                  Article 2
1 . The authorities of the Member State in which application is made for the goods
    to ^ become subject to the temporary importation arrangements shall grant the
    benefit of. the said arrangements to the natural or legal persons who , tinder
    their own responsibility, use or cause to be used the goods in respect of
    which these arrangements are requested .
2. The authorities shall determine on the basis of the importer 's application, and
    in the light of the intended uses , the quantity of goods to be granted the
    benefit of the arrangements .
3 . The authorities shall grant applicants the benefit of^ the temporary :,
    importation arrangements :
    (a) either by neans of authorizations granted automatically in pursuance of
         general provisions ,
    (b) or, where application is made prior to the goods being made subject to
         the arrangements , by means of general or specific authorisations .
4* The authorities shall take all measures which they consider necessary to ensure
    that the goods can be identified and that the use to which they are put can
    be verified .
    They shall withhold the benefit of the arrangements if it is considered
    impossible to identify the goods in question or to verify their use .
     They may likewise withhold such benefit from persons who do not offer all the
    guarantees considered necessaryt and in particular if such persons have "
    previously made improper use of the temporary importation arrangements .
                                 Article 3
1 . The authorities of the Member State in which the goods have been made subject
    to the temporary importation arrangements shall authorise the transfer of the
    benefit thereof to any other person, where that person satisfies the conditions
     laid down by this Regulation .
 ---pagebreak---                                           -6 -
2 . where the use by a new holder, as provided for under paragraph l f relates to goods
    covered- by. -.Ti t t-e III hereof , the authorities shall , before granting the transfer,
    determine the amount of the import duties chargeable to the former holder under
    the arrangements for partial payment .
                                        Article 4-
me authorities shall, if necessary fix the amount and form of the security , if
any, to "be provided and , at the time the goods are made subject to the temporary
importation arrangements , determine               assessment factors such as the tariff
classification, the quantity, the value for customs purposes and the rates or
amounts of the import duties .
                                        Article "5
Except in cases for which special time-limits have been             established , the
authorities shall fix the period during which the goods             may remain in the terri­
tory by reference            to the authorised uses . Ihis period   shall run from the date
<m which the goods become            subject to the arrangements    and may not exceed 24
months .
However , where the holder of the authorisation is able to show just cause , the
authorities may amend the conditions of the authorisation for temporary importation ,
jmfl in particular the time-limit , for reasons which have arisen subsequently to
the importation of those goods .
                                        Article 6
1. Bie person who benefits from the arrangements shall be required to submit to
    al 1 surveillance and inspection measures prescribed by the authorities .
    She authorities may revoke an authorisation if they establish that the person
    who benefits from the arrangements has used the temporary importation
     arrangements in an improper manner , in particular :
 ---pagebreak---       (a) by supplying inaccurate or incomplete information to obtain total relief
           or partial payment to which he is not entitled ;
      (b) _by the substitution of other items for those imported )
      (c ) by the non-observance of the conditions on which the granting of the
           arrangements is dependent .
 2 . Without prejudice to the application of national provisions for contraventions
      of customs legislation the authorities which revoke the authorisation may
      require that the goods concerned be :
      (a) re-exported, in whole or in part ;
      (b) put into free circulation, in whole or in part .
3 « When goods which are subject to the temporary importation arrangement s with
     partial                  payment of import duties are put into free circulation,
     any amount already collected under these arrangements must be deducted from
     the amount due determined in accordance with Article 28 (2 ).
                                      TITLE U
              IHPORTATIOU WITH TOTAL RELIEF    FROM PAYMENT OF IMPORT DUTIES
                                    Chapter 1
                             Professional effeots
                                    Article 7
1 . The benefit of the arrangements consisting of total relief       from payment of
     import duties shall be granted in respect of professional effects .
2. "Professional effeots M means the equipment needed for the exercise of his
     trade or profession by a natural or legal person established outside the custoi
     "territory of the Community? who enters the Community to perform a particular
      job of work, provided that such equipment is included "in the list set         -
     Armex A.
3 . The benefit of the arrangements shall also be granted in respect of the spare
     parts and accessories required for keeping this equipment in working order".
                                    Article 8
 In derogation from the principle of establishment outside the Community customs
■territory referred to in Article 7 ( 2 )» the benefit of the arrangements shall be
granted in respect of press, radio , television or cinematograph equipment importec
by a person established in a Member State for the purpose of producing joint films
or progranmas under a co–production contract concluded with a person established
 ---pagebreak---                                        _8 -
 outside the Commnnity , c inematographic equipment vhich is the subject of a hire
contract or similar contract being excluded from the scope of this derogation .
                                  Chapter 2
                     Goods for display or use at exhibitions or events
                                  Article 9
    For the purpose of this Regulation " exhibitions or events" means :
    ( a) trade , industry, agriculture or craft exhibitions , fairs , shows and
          Bimilar events }
    (b ) eochibitions or events held for scientific , technical , craft , artistic ,
          educational or cultural , sporting, religious , trade-union or tourist
          purposes ;
    ( c ) exhibitions or events held mainly for charitable purposes ;
    (d ) meetings of representatives of international organisations or societies ;
    (e ) official or commemorative ceremonies and events ;
    (f ) exhibitions or events held mainly for the purpose of promoting under­
          standing among peoples .
                                Article lo
1 . The benefit of arrangements consisting of total relief       _ from payment of
    import duties shall be granted for :
    ( a) goods to be exhibited , used , or to be the subject of a
          demonstration at,an event ;
    (b ) goods to be used at an event for the purpose of presenting products , such as :
          – goods necessary for the demonstration of third country machines or apparatus
             on exhibition ;
          – equipment , including electrical fittings , used for constructing and
            decorating the temporary stands of a natural or legal person established
             outside the Community ;
          – advertising matter and demonstration equipment clearly intended to be used
            to publicize the imported goods on exhibition , such as sound recordings ,
             films and transparencies , together with the apparatus required for their use ;
    ( c ) equipment , including interpreting facilities , sound recording apparatus and
          educational , scientific or cultural films , intended for use at international
          neetings , conferences and symposia ;
    (d ) live animals intended for exhibition at, or participation in, an event .
 ---pagebreak---                                       - 9-
 2 . Goods for sale in shops or commercial premises on the occasion of exhibitions
     or events organised on a private basis shall be ex&luded from the benefit of
     the temporary importation arrangements .
                                     Article 11
Products which during demon.stT'ations^ of-machinery or apparatus , subject to ,.. ?
temp0rar^4®p3rtatior>:3.rraFtgements may be produced from goods not .icovered by
Article 9(2 ). .of the Treaty shall be. subject - to the provisions
of this Regulation .
Bie entry into free circulation of any products subject to temporary importation
arrangements and distributed free of charge whilst covered by such arrangements
shall be governed by implementing provisions to be adopted by the Council ,
acting by a aualvfiecT majority.' .
                                     Chapter 3
                  Educational , scientific and cultural material
                                     Artide 12
1 . The benefit of arrangements consisting of total        relief   from payment of
     import duties shall be granted in respect of items referred to in Articles
     13 and 14 imported for non-profit making purposes , and intended for :
     (a) educational activities }
     (b ) cultural activities ;
     ^c) instruction courses ;
     (d) scientific research .
2. The period during which the goods referred to in Articles 13 and 14 nay remain
     in the territory may in no case exceed six-months., "even if extensions to the -
      original time=liffiit,-?an5-~necessary .
                                     Article 13
Articles eligible for the benefit of these arrangements are :
 (a) books, publications and documents ;
 (b) collectors items and objets d' art ;
 ---pagebreak---                                     - 10-
 ( c ) collections and. specimens :
       – zoological ,
       - botanical ,
       - mineralogical ,
       – anatomical ;
 (d ) articles having a historical , archaeological , palaeontological , ethnographical ,
       numismatical or philatelic interest ;
 (e ) films, film strips , microfilms and transparencies ;
 (f ) sound recordings and video tapes ;
(g) models , mock-ups , wall charts and display cards intended exclusively for
       demonstration purposes ;
(h ) geographical , hydrographical or celestial maps ;
( i ) music , printed or reproduced or in manuscript .
                                Article 14
fhe follovrLng items , other than those referred to in Article 13 , shall be
admitted to the benefit of the arrangements on condition that they remain the
property of a natural or legal person established outside the customs territory
of the Community :
(a) instruments and apparatus intended to be used for instruction or scientific
       research purposes , including the spare parts and tools required for their
       maintenance , checking, calibration or repair ;
(b ) teaching aids such as the models , instruments , apparatus , machines and
       accessories listed in Annex B hereto , including the spare parts and the
       tools especially designed for their maintenance , checking , calibration
       or repair .
                                Chanter 4
        Instruments , apparatus and equipment intended for diagnostic
        or laboratory research , or medical and surgical treatment
                                Article 15
•Che benefit of temporary importation arrangements consisting of total relief
from payment of import duties may be granted in respect of instruments , apparatus
and equipment intended for use in :
 ---pagebreak---                                  - il -
(a) diagnostic or laboratory research ;
(b) medical and surgical treatment ?
provided that they have been dispatched as a free-of-charge loan of an
occasional nature .     The provisions of Article 3 shall not be applicable .
                                Chapter 5
           Other cases of temporary importation with total
               relief from payment of import duties
                               Article 16
The benefit of temporary importation arrangements consisting of
total relief         from payzent of import duties shall be granted in
respect of imported goods not specified in Chapters 2 and 3 ,
provided that they remain the property of a natural or legal
person established outside the Community, and that they are :
( a) mdulds , dies , tracings , drawings , sketches and other similar
       articles consigned to a person established in the Community ,
       where at least 75 % of the production resulting from their use is
       intended for export ;
(b ) measuring , testing and checking instruments and other similar
       articles consigned to a person established in the Community
       for use in a manufacturing process , where at least 75 % of the
       production resulting from their use is intended 'for export ;
( c ) measuring , testing and checking instruments and other similar
       articles supplied free of charge to a person established in
       the Community in order to be used for purposes other than a
       manufacturing prooess .
 ( d ) goods      of any kind which are to be subjected to examinations^tests , ex­
       periments or demonstrations , including the tests and experi­
       ments required for type-approval procedures but excluding any
       gainful use ;
( e ) goods of any kind to be used to carry out tests , experiments or demonstrations
        but not for any gainful use }
 ---pagebreak---                                - 12  -
 ( f) goods which are representative of a given category of goods and are
       intended to be put on display or be the subject of a demonstration ,
       for the puz*pose of seeking orders for similar goods ;
 ( g ) special tools and instruments imported free of charge and intended for
       the production of goods which are to be exported in full , on condition :
       that such tools and instruments remain the property of the consignee of
       the said goods .
                                 Article 17
The benefit of temporary importation arrangements consisting       of total relief
from payment of import duties shall be granted in respect of goods imported
(a) for putting up for sale ,        on condition that their particular characteristics
       prevent their importation as samples , and that the period during which they
       remain in the territory shaUnot exceed 30 days ,   including any extension ;
(t>) under a contract of sale subject to satisfactory acceptance tests , on
       oondition that the period during which they remain in the territory shall
       not exceed 6 months , including any extension . ,
                                  Article 13
The benefit of temporary importation arrangement s consisting of total relief
from payment of import duties shall be granted to any natural or legal person
established in the Community for replacement means of production made
temporarily available free of charge to the importer pending the delivery
of similar means of production which will be :
– subsequently put into free circulation , or
– reinstalled after repair .
The period during which these means of production may remain in the territory
shall run from the date on which these goods are made subject to the arrangements ,
       may not exceed six months,, even if extensions to the original time–limit are
necessary .
 ---pagebreak---                                   - 13 -
                                 Article 19
The benefit of temporary importation arrangements consisting of total relief
from payment of import      duties shall be granted, in respect of imported goods ,
provided that such goods are :
( a) positive cinematograph films , printed and developed , intended for
       projection prior to commercial use ;
(b ) films , magnetic tapes and wires which are intended to be provided with
       a sound track , or translation into a foreign language , or to be copied ;
( c ) films showing the nature of products , or the operation of foreign equipment ,
       provided that they are not intended for public exhibition ;
(d) recorded sound and data processing media, including punched cards, made
       available free of charge t*o a person whether or not established in the
       Community .
                                 Article 2o
1 . The benefit of temporary importation arrangements consisting of total relief
     from payment of import duties shall be granted to any natural or legal person
     established outside the Community in respect of the following imported goods :
     (a) mobile laboratories';
     (b ) ambulances , hearses or breakdown and towing vehicles used in connection
           with transport operations between non-member countries and the Community
           customs territory ;
     (d) publicity vehicles specially adapted for displaying commercial samples ,
           belonging to a natural or legal person established outside the Community ;
     (d ) special vehicles used for demonstrating goods belonging to a natural or legal
           person established outside . the Community ;
     ( e ) vehicles specially designed for instruction or training;
     ( f ) spare parts intended for the maintenance or repair of the above
           mentioned vehicles .
2 . The same benefit referred to in paragraph 1 shall be granted to any natural or
     legal person , whether or not established in the Community , for receptacles ,
     packings , pallets and other similar material used for the carriage of goods
     consigned from outside the Community, excluding Containers as defined by Article
     l (b ) of the Geneva Customs Agreement on Containers of 18 May 1956 . The re-ex-
     portation of pallets may be carried out on an equivalence basis .
 ---pagebreak---                                 - 14-
                               Article 21
  The "benefit of temporary importation arrangements consisting of total relief
  from payment of import duties shall "be granted in respect of imported goods ,
   provjded-that such goods are :
  (a) live animals of any species imported for the purpose of performing work or
        for dressage , training or "breeding purposes or in order to "be given
        veterinary treatment ;
  ("b ) live animals of any species imported for transhumance or grazing purposes ;
  (c ) welfare material for seafarers ;
  (d) materials imported "by the inhabitants of "border regions for the performance
        of agricultural work , or the unloading or transport of timber ;
  (e ) articles of any kind imported temporarily, for their own personal use "by
        travellers established in a third country, where relief from import
        duties may not "be obtained by recourse to other provisions ;
  ( f) tourist publicity material as listed in Annex C ;
  (g) articles of a personal nature imported in small quantities .
                                Article 22
 Bie benefit of temporary importation arrangements consisting of total relief
 from payment of import duties shall be granted in respect of goods of any kind ,
where the transactions concerned have no economic effect .
 Ifce period during which such goods may remain in the territory may not exceed
 six months even if extensions of the original time-limit are necessary.
Goods excluded from temporary importation arrangements with total relief
trader the particular provisions of Articles ^ - 21 above shall not be eligible
for the benefit of the provisions of this Article , and in particular material or
equipment     intended to be used in internal transport , industrial production v
packaging of goods, exploitation of natural resources (but not hand tools for
this purpose ), construction, j?epair , or maintenance of buildings or for
earthmoving or similar work .
 ---pagebreak---                                        - 15 -
                                   TITLE III
           TEMPORARY IMPORTATION UITH PARTIAL PAYMENT OF DUTY
                                   Article 23
1 . The benefit of temporary importation, arrangements consisting of
     partial                  payment of import duties shall be granted
     in accordance oith the rules laid down in Articles 24 and 2.5 of this
     Regulation in respect of goods which , while remaining the property
     of a natural or legal person established outside the Community , are :
         - not covered by Title II or its annexes ; or
         - covered by Title II or its annexes but do not fulfil          all the
           conditions provided therein for the granting of temporary
           importation with total relief from import duty .
             «
2 . The Council , acting by a qualified majority on a proposal from the
     Commission shall establish a List of the goods which may not benefit
     from temporary importation arrangements consisting in partial payment of
     import duties .
                                  Article 24
1 . Partial payment      under Article 23 shall be effected by the appli-
  • cation of import duties on 3 % of the value of the imported goods
     for each month^or fraction of ■ a        month , of their stay under the arrangements .
    Such value shall be determined according to the rules on " valuation for customs
     purposes applicable on the date on which the' authorities accept
     the entry for temporary importation .
     Where the goods accepted for partial payment of duty are subject to a
     specific charging arrangement .the standard percentage referred to in the
     first subparagraph shall apply - -to the quantity to be taken into consideration
     for the purposes of that arrangement .
 ---pagebreak---                                   - 16 -
2 . However when it is established that the application of the said standard percen­
    tage would result in.a charge significant ly lower than that based on the real
    diminution in value of the goods during their stay in the Community the
    authorities may apply partial       charges on the "basis of the real diminution
    in valued taking into account on the one hand: the notional economic and
    technical life of the goods admitted under the arrangements and on the other the
    reduction in this life caused "by their use whilst temporarily imported ,
3 . lhe amount to "be charged     may not in any case exceed the amount of impori
    duty which would "be due if the goods concerned had teen put into free
     circulation at the time of importation .
                                 Article 25
1 . Bie collection of the amount due under partial        payment    shall he carried
    out by the authorities when the temporary importation arrangements are
    discharged under the rules laid down in Title V of ■ftus Regulation .
2 . Where the goods placed under the temporary importation arrangements by
    virtue of Article 23 are used successively by two or more persons in
    accordance with ^Article 3 , a fraction of a month'of use shall be regarded
    as a whole month , and that . month shall not be taken into account in
    calculating the amount due. froirr the - next subsequent user ;.
3« Transfer of the benefit of these arrangements shall not mean that th£ same
     charging arrangement must be applied for each period of use to be
    taken into consideration .
                                  TITLE IV
      ADDITIONAL PROVISIONS FOR THE PLACING OP GOODS UNDER THE
      EMPORAHI IMPORTATION ARRANGEMENTS, AHD FOR THEIR MOVEMENT
     WITHIN THE CUSTOMS     TERRITORY  OF     THE CQMKONITT
                                Article 26
The Council , acting by a qualified majority on a proposal from the Commission,
shall lay down the rules governing:
 ---pagebreak---                                                                           \
                                - 17 -
 (a) the temporary importation of ground equipment covered "by recommendation
     4.14 of Annex 9 tb the Convention on International Civil Aviation signed;
      in Chicago on 7 December 1944 *
(b) the granting of a single authorisation issued "by the authorities of the
     Member State in which application is first made for the goods to be made
     subject to the temporary importation arrangements , such authorisation to
     be recognised as being valid for the whole customs territory of the
     Community ;
                                   c
(c) the establishment of a Community declaration to be valid both as a documen-i
     for temporary importation and as a document for circulation within the
     Community customs territory;
(d) the detailed rules necessary for the provision of a Community block
     security valid for , a success-ion -of uses in two or -more Member States ;
(e ) the conditions to be Laid down in cases where the transfer of the benefit
     of the arrangements involves the use of goods subject to the arrangements
     in a Member State other than that in which the original authorisation was
     issued .
(f) the conditions under which the authorities of the Member State where a
     subsequent use is to be carried out may refuse to recognise and validate
     the authorisation issued at the time the goods are made subject to the
     temporary importation fjrangements .
                                      TITLE V
                   F7ÏÏAI, DISCHARGE OP THE ARRAtfGEMENTS
                                     Article 27
1. The temporary importation arrangements shall terminate , when in ^-accordance
    with the conditions laid down by th& authorisation, the good% subject
     thereto , are exported outside the customs territory of the Community.
2. The temporary importation arrangements shall be regarded as terminated upon
    the placing of the goods-–subject thereto upon,^be ing under.. _one_sjf .the
    following procedures with a view to their subsequent exportation:
    – customs warehouse ,
    – free zone ,
    – transit .
 ---pagebreak---                                          - 18 -
                                      Article 28
1 . where , for reasons which have arisen subsequently to the importation and
     arc duly substantiated to the satisfaction of the authorities of the Member
     State where the goods are situated , exportation of goods placed under
     temporary importation arrangements has not taken place , those authorities
    may authorise :
     (a) the entry into free circulation of the goods in question,
     (t>) the destruction / under customs control, of the goods .
2 . Without prejudice to such provi sions . of the common agricultural policy as. may
    b'e ^ pp li cable , ent ry-into freecirculation of the gpods sha 1 1 be subj ect to payment
    of import duties at the rate applicable , and by reference to the value for customs
    purposes and other relevant particulars applying at the date of the
    placing of the aforesaid goods under the temporary importation arrangements .
    Where the entry into free circulation i-s- i.n respect of .only part of the goods,
    the amount of import duties., pliable shall be proportional to the quantity of
    goods effectively put into free circulation .
3 . Entry into free circulation of goods placed under temporary importation
    arrangements consisting in partial ■ payment of import duties shall be
    carried out after the deduction of any amount paid under Articles 23 and 24-
                                       Article 29
1 . Where goods resulting from duly authorised destruction are not re-exported,
    their entry into free circulation shall , by way of derogation from
     Article 28(2 ), be subject to .payment
     of the duties appropriate to the goods at the - date on which the authorities
    of the Member State where the goods are situated accepted the
    document relating to their entry into free circulation , and not the duties
    applicable to the goods at the time of importation .
2 . Where/ as a result of their destruction, the goods lose all commercial
    value , no import duty shall be payable .
 ---pagebreak---                                    -  IP-
3 « Inthe case of goods imported with partial payment- af-iduty , paragraphs- ?
     and 2 shall appty -Only on condition that the importer has ali^e-ady -paid
     the amount due by way " of -partial payment in respect of the period
     during which they were "freely available to him .
4 * Where goods are recognised "by the authorities as having "been destroyed
    as a - result of inevitable . accident or 'force ma j'etr~re:-th-is - sha 1 1 be treated
    as a case-ef. authorized destruction .
                                   Article 3o
The temporary importation arrangements shall be regarded as terminated if on
a properly founded application by the person entitled to the benefit of such
arrangements the iferocedure of :
- inward processing/ or
- processing under customs control .
Hie placing under one of those procedures of goods which have already been
subject to temporary importation arrangements consisting in partial payment
of import duties shall be subject to the payment of any amount due under
Articles 23 and 24 .
                                    Article 31
Without prejudice to the application of national provisions if respect of breachas
of customs legislation, where the authorised person is unable to
produce to the authorities          goods which should still be under the
temporary importation arrangements the import duties applicable to the
missing goods shall be charged in accordance with
Article 28(2 ).
 ---pagebreak---                                      - 20 -
                                    TITLE VI
                                FINAL PROVISIONS
                                   Article 32
To ensure the correct administration of the temporary importation arrangements
Member States shall communicate to the Commission al I data relating to importations
which might warrant an examination at Community level .
Information the disclosure of which might prejudice industrial or trade
secrets may "be given in separate returns , which shall "be treated as
confidential .
                                   Article 33
The Committee for Customs Processing Arrangements set up by Article 26 of
the Council Directive 69 / 73 / EEC of 4 March 1969 on the harmonization of provisions
laid down by law , regulation or administrative action in respect of inward
processing ^, ^ as last amended by Directive 76/ 119/ EEC may examine any
question concerni n.a
                                   Article 34
1 . The provisions necessary for the implementation of this Regulation shall be
     adopted in accordance with the procedure laid down by Article 28 of
     Directive 69 /73 / EEC .
2 . In so far as the provisions to be adopted by virtue of Article 26 and
     paragraph 1 above shall not yet have been put into effect , the corresponding
     provisions laid down by law, regulation or administrative action in the
     Member States shall remain effective unless repealed .
( l ) No . 69/73/EEC , O.J. No . L 58 of 8.3.1969
      No . 76/II9/EEC , O.J. No . L 24 of 3o.1.1976
 ---pagebreak---                               - 21 -
                             Article 35
This Regulation shall enter into force 12 months after its publication
in the Official Journal of the European Communities .   This Regulation shall
be binding in its entirety and directly applicable in all Member States .
Pone at Brussels .                                    For the Council
                                                      lhe President
 ---pagebreak---                                  - 22 -
                           ANNEX       A
I. EQUIPMENT FOR THE PRESS OR FOR SOUND OR TEIEVISION BROADCASTING
   A. Equipment for the press , such as :
      Typewriters ;
      Photographic or cinematographic cameras }
      Sound or image transmitting , recording or reproducing apparatus }
      Blank sound or image recording media .
   B. Sound "broadcasting equipment , such as :
      Transmission and communication apparatusj
      Sound recording or reproducing apparatus }
      Testing and measuring instruments and apparatus }
      Operational accessories }
      Blank sound recording media .
   C. Television broadcasting equipment , such as :
      Télévision caméras ;
      Telekinema }
      Testing and measuring instruments and apparatus }
      Transmission and retransmission apparatusj
      Communication apparatus ;
      Sound and image recording or reproducing apparatus }
      Lighting equipment }
      Operational accessories }
      Blank sound or image recording media }
      Film " rushes ,
      Musical instruments , costumes , scenery , and other stage properties .
   D. Any means of land , sea , waterway or air transport designed or
      specially adapted for the purposes specified above .
 ---pagebreak---                                       - 23 -
 XI. CINEMATOGRAPHIC EQUIPMENT
     A. Equipment , such as :
         Cameras of all kinds ;
       ' Testing and measuring instruments and apparatus ;
         Camera " dollies " and booms ;
         Lighting equipment ;
         Sound recording or reproducing apparatus ;
       ■ Blank image or sound recording media ;
             u       «
         Fils rushes ;
         Operational accessories
         Musical instruments , costumes , scenery , and other stage properties .
     B. Any means of land , sea , waterway or air transport designed or
         specially adapted for the purposes specified above .
HI. OTHEH PROFESSIONAL EQUIPMENT
     A. Equipment for erection , testing , or commissioning of plant and
         means of transport , including fitting-out or maintenance vehicles ,
         or vehicles of a similar nature ;
     B. Equipment for checking , control , maintenance or repair of
         machinery , such as :
         Tools ;
         Measuring , checking or testing equipment and instruments ,
         including electrical instruments and jigs ;
         Apparatus and equipment for taking photographs of machines and
         plant during or after erection ;
         Apparatus for survey of ships ;
         Hand tools
 ---pagebreak---                                           - 24 -
      C . Equipment necessary for businessmen , 'businoes efficiency consultants ,
           productivity experts , accountants and members of similar professions ,
           such as i
           ^typewriters }
           Sound transmitting recording or reproducing apparatus ;
           Calculating instruments and apparatus ..
    • J), Equipment necessary for experts undertaking topographical surveys or
           geophysical prospect inj work , such as x
          Measuring instruments end apparatus j
          Drilling equipment j
          Transmission ana communication cquipment .
      E. instruments end apparatus necessary for doctors , surgeons , veterinary
         •
           surgeons , nidwives and members of similar professions .
                                                *
                                                                           i
  F. TSquipnent necessary for archeologicts , paleontologists , goographers ,
        zoologists.                                                      .     .
   G. Equipment necessary for entertainers , theatre companies and cvchostra3 ,
          including all articles used for publio or private performances
           (Musical instruments , costumes , scenery, enimals).
                                    * «             •
   H. Equipment necessary for lecturers to illustrato their lectures *
                                      *     *
                                        *
This annex does not include equipment to be used for internal transport , or
for industrial production or the packaging of goods , or for the exploitation
of natural resources except hand-tools for this purpose , for the construction ,
repair or maintenance of buildings , for earthmoving or similar work .
 ---pagebreak---                              ANNEX    B
 EDQCATIONAL MATERIAL
 a ) Sound and image media , such as :
      Slides , filmstrips and microfilms ;
      Cinematographic films ;
      Sound recordings ( magnetic tapes , records );
      Videotapes .
b ) Specialised material , such as :
      Bibliographic equipment and audovisual material for libraries ;
      Mobile libraries ;
     Material specially designed for the education or vocational
      training of handicapped persons .
c ) Other material , such as :
     Vail charts , models , graphs , maps , plans , photographs and
     drawings ;
      Instruments , apparatus and models designed for deznonstrational
     purposes ;
     Collections of items with visual or audio pedagogic information ,
     prepared for the teaching of a subject ( study kits ).
d ) Slide and filmstrip projectors ; Cinematographic projectors ; Back-projectors
     and episcopes ; Magnetophones , magneto scopes and video equipment ; Closed
     circuit television equipment ; Language laboratories ; Simultaneous
     interpretation equipment ; Programmed teaching machines , mechanical or
     electronic ; Instruments , apparatus , tools and machine-tools for
    instruction in skills or trades .
 ---pagebreak---                                   - 26 -
                                 ANNEX C
                  TOURIST PUBLICITY DOCUMENTS AND MATERIALS
e) Items intended for display in the offices of the accredited representatives
    or correspondents appointed by the official national tourist agencies or in
    other places approved "by the Customs authorities of the country of import ,
    and in particular :
    – pictures and drawings ,
    – framed photographs and photographic enlargements
    – art books ,
    – paintings ,
    – engravings or lithographs .
    – sculptures .
    – tapestries ,
      other similar works of art }
b ) Display material ( show cases , stands and similar articles ), including
    electrical and mechanical equipment required for operating such display }
c ) Documentary films , records , tape recordings and other sound recordings
    intended for use in performances at which no charge is made , but excluding
    those whose subjects lend themselves to commercial advertisingj and those
    which are an general sale in the country of importation }
d ) Flags ;
e ) Dioramas , scale models , lantern slides , printing blocks , photographic
    negatives }
f ) specimens of articles of national handicrafts , local costumes and similar
    folklore articles .