(a) "import duties" means customs duties and charges having equivalent effect and also agricultural levies and other import charges provided for under the common agricultural policy or under specific arrangements applicable to certain goods resulting from the processing of agricultural products; (b) "export duties" means agricultural levies and other export charges provided for under the common agricultural policy or under specific arrangements applicable to certain goods resulting from the processing of agricultural products; (c) "personal property" means any property intended for the personal use of the persons concerned or for meeting their household needs. The following, in particular, shall constitute "personal property": household effects, cycles and motor cycles, private motor vehicles and their trailers, camping caravans, pleasure craft and private aeroplanes.
Household provisions appropriate to normal family requirements, household pets and saddle animals, as well as the portable instruments of the applied or liberal arts, required by the person concerned for the pursuit of his trade or profession, shall also constitute "personal property". Personal property must not be such as might indicate, by its nature or quantity, that it is being imported for commercial reasons; (d) "household effects" means personal effects, household linen, furnishings and equipment intended for the personal use of the persons concerned or for meeting their household needs; (e) "alcoholic products" means products (beer, wine, aperitifs with a wine en alcohol base, brandies, liquers or spirituous beverages, etc.) falling within heading Nos 2203 to2208 of the Combined Nomenclature.
Council Regulation (EEC) No 918/83 of 28 March 1983 setting up a Community system of reliefs from customs duty
Modified by
- Actconcerning the conditions of accession of the Kingdom of Spain and the Portuguese Republic and the adjustments to the Treaties, 185I, November 15, 1985
- Council Regulation (EEC) No 3822/85of 20 December 1985amending Regulation (EEC) No 918/83 setting up a Community system of relief from customs duty, 385R3822, December 31, 1985
- Commission Regulation (EEC) No 3691/87of 9 December 1987amending Council Regulation (EEC) No 918/83 setting up a Community system of reliefs from customs duty, 387R3691, December 11, 1987
- Council Regulation (EEC) No 1315/88of 3 May 1988amending Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff and Regulation (EEC) No 918/83 setting up a Community system of reliefs from customs duty, 388R1315, May 17, 1988
- Council Regulation (EEC) No 4235/88of 21 December 1988amending Regulation (EEC) No 918/83 setting up a Community system of reliefs from duty, 388R4235, December 31, 1988
- Council Regulation (EEC) No 3357/91of 7 November 1991amending Regulation (EEC) No 918/83 setting up a Community system of reliefs from customs duty, 391R3357, November 20, 1991
- Council Regulation (EEC) No 2913/92of 12 October 1992establishing the Community Customs Code, 392R2913, October 19, 1992
- Council Regulation (EC) No 355/94of 14 February 1994amending Regulation (EEC) No 918/83 setting up a Community system of reliefs from customs duty, 394R0355, February 18, 1994
- Actconcerning the conditions of accession of the Kingdom of Norway, the Republic of Austria, the Republic of Finland and the Kingdom of Sweden and the adjustments to the Treaties on which the European Union is founded(94/C 241/08)Decision of the Council of the European Unionof 1 January 1995adjusting the instruments concerning the accession of new Member States to the European Union(95/1/EC, Euratom, ECSC), 194N395D0001, August 29, 1994
- Decision of the Council of the European Unionof 1 January 1995adjusting the instruments concerning the accession of new Member States to the European Union(95/1/EC, Euratom, ECSC), 395D0001, January 1, 1995
- Council Regulation (EC) No 1103/97of 17 June 1997on certain provisions relating to the introduction of the euro, 397R1103, June 19, 1997
- Council Regulation (EC) No 1671/2000of 20 July 2000amending Regulation (EEC) No 918/83 as regards a temporary derogation for duty-free imports of beer into Finland, 300R1671, July 29, 2000
- Actconcerning the conditions of accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic and the adjustments to the Treaties on which the European Union is founded, 103T, September 23, 2003
- Council Regulation (EC) No 274/2008of 17 March 2008amending Regulation (EEC) No 918/83 setting up a Community system of relief from customs duty, 308R0274, March 27, 2008
Corrected by
- Corrigendum to Council Regulation (EEC) No 918/83 of 28 March 1983 setting up a Community system of reliefs from customs duty, 383R0918R(01), May 17, 1983
(a) except in special cases justified by the circumstances, has been in the possession of and, in the case of non-consumable goods, used by the person concerned at his former normal place of residence for a minimum of six months before the date on which he ceases to have his normal place of residence in the third country of departure; (b) is intended to be used for the same purpose at his new normal place of residence.
(a) alcoholic products; (b) tobacco or tobacco products; (c) commercial means of transport; (d) articles for use in the exercise of a trade or profession, other than portable instruments of the applied or liberal arts.
(a) the periods laid down in Article 3 (a) and the first paragraph of Article 6 shall be calculated from the date on which the personal property is brought into the customs territory of the Community; (b) the period referred to in Article 7 (1) shall be calculated from the date when the person concerned actually establishes his normal place of residence in the customs territory of the Community.
(a) whose normal place of residence has been outside the customs territory of the Community for a continuous period of at least 12 months. However, derogations from this rule may be granted provided that the intention of the person concerned was clearly to reside outside the customs territory of the Community for a continuous period of at least 12 months; (b) who produce evidence of their marriage.
not earlier than two months before the date fixed for the wedding (in this case the relief shall be subject to the lodging of appropriate security, the form and amount of which shall be determined by the competent authorities), and not later than four months after the date of the wedding.
(a) alcoholic products; (b) tobacco and tobacco products; (c) commercial means of transport; (d) articles for use in the exercise of a trade or profession, other than portable instruments of the applied or liberal arts, which were required for the exercise of the trade or profession of the deceased; (e) stocks of raw materials and finished or semi-finished products; (f) livestock and stocks of agricultural products exceeding the quantities appropriate to normal family requirements.
(a) except in special cases justified by the circumstances, have been owned and used by the person concerned for a minimum of six months before the date on which the household effects in question were exported; (b) are appropriate both by nature and by quantity to the normal furnishings of the said secondary residence.
(a) have had their normal place of residence outside the customs territory of the Community for a continuous period of at least 12 months; (b) are the owners of the secondary residence in question or have rented it for not less than two years; and (c) undertake not to let this secondary residence to third parties while they or their families are absent.
(a) "pupil or student" means any person enrolled in an educational establishment in order to attend full-time the courses offered therein; (b) "outfit" means underwear or household linen as well as clothing, whether or not new; (c) "scholastic materials" means objects and instruments (including calculators and typewriters) normally used by pupils or students for the purposes of their studies.
(a) alcoholic products; (b) perfumes and toilet waters; (c) tobacco or tobacco products.
are of an occasional nature, contain goods exclusively for the personal use of the consignee or his family, which do not by their nature or quantity reflect any commercial intent, are sent to the consignee by the consignor free of payment of any kind.
(a) tobacco products: 50 cigarettes, or 25 cigarillos (cigars of a maximum weight of three grams each), or 10 cigars, or 50 grams of smoking tobacco, or a proportional assortment of these different products;
(b) alcohols and alcoholic beverages: distilled beverages and spirits of an alcoholic strength by volume exceeding 22 % volume; non-denatured ethyl alcohol of 80 % volume and over: one litre, or distilled beverages and spirits, and aperitifs with a wine or alcoholic base, tafia, saké or similar beverages, of an alcoholic strength by volume not exceeding 22 % volume; sparkling wines, liqueur wines: one litre, or a proportional assortment of these different products and still wines: two litres;
(c) perfumes: 50 grams, or toilet waters: 0,25 litre.
(a) except in special cases justified by the circumstances, have actually been used in the undertaking for a minimum of 12 months before the date on which the undertaking ceased to operate in the third country from which it has transferred its activities; (b) are intended to be used for the same purposes after the transfer; (c) are appropriate to the nature and size of the undertaking in question.
(a) means of transport which are not of the nature of instruments of production or of the service industry; (b) supplies of all kinds intended for human consumption or for animal feed; (c) fuel and stocks of raw materials or finished or semi-finished products; (d) livestock in the possession of dealers.
(a) tobacco products: 200 cigarettes, or 100 cigarillos (cigars of a maximum weight of three grams each), or 50 cigars, or 250 grams of smoking tobacco, or a proportional assortment of these different products;
(b) alcohols and alcoholic beverages: distilled beverages and spirits of an alcoholic strength by volume exceeding 22 % volume; non-denatured ethyl alcohol of 80 % volume and over: one litre, or distilled beverages and spirits, and aperitifs with a wine or alcoholic base, tafia, saké or similar beverages, of an alcoholic strength by volume not exceeding 22 % volume; sparkling wines, liqueur wines: two litres, or a proportional assortment of these different products and still wines: two litres;
(c) perfumes: 50 grams and toilet waters: 0,25 litre; (d) medicinal products: the quantity required to meet travellers' personal needs.
persons residing in the frontier zone, frontier workers, the crews of means of transport used between third countries and the Community.
"frontier zone" means, without prejudice to existing conventions in this respect, a zone which, as the crow flies, does not extend more than 15 kilometres from the frontier. The local administrative districts, part of whose territory lies within the zone, shall also be considered to be part of this frontier zone,Member States may grant exemptions therefrom, "frontier worker" means any person whose normal activities require that he should go to the other side of the frontier on his work days.
either for public educational, scientific or cultural establishments or organizations, or for the establishments or organizations in the categories specified opposite each article in column 3 of the said Annex, on condition that they have been approved by the competent authorities of the Member States to receive such articles duty-free.
either public establishments principally engaged in education or scientific research and those departments of public establishments which are principally engaged in education or scientific research, or private establishments principally engaged in education or scientific research and approved by the competent authorities of the Member States to receive such articles duty free.
(a) spare parts, components or accessories specifically suitable for scientific instruments or apparatus, provided that such spare parts, components or accessories are imported at the same time as such instruments or apparatus or, where they are imported subsequently, that they can be identified as being intended for instruments or apparatus: which have previously been admitted duty free, provided that such instruments or apparatus are still of a scientific nature at the time when relief is requested for the specific spare parts, components or accessories, or which would be entitled to relief at the time when such relief is requested for the specific spare parts, components or accessories;
(b) tools to be used for the maintenance, checking, calibration or repair of scientific instruments or apparatus, provided that these tools are imported at the same time as such instruments and apparatus or, where they are imported subsequently, that they can be identified as being intended for instruments or apparatus: which have previously been admitted duty free, provided that such instruments or apparatus are still of a scientific nature at the time when relief is requested for the tools, or which would be entitled to relief at the time when such relief is requested for the tools.
"scientific instrument or apparatus" means any instrument or apparatus which, by reason of its objective technical characteristics and the results which it makes possible to obtain, is mainly or exclusively suited to scientific activities, "imported for non-commercial purposes" shall be considered to apply to scientific instruments or apparatus intended to be used for non-profit-making scientific research or educational purposes.
(a) is intended for use by or with the agreement of the members or representatives of the establishments and organizations referred to in paragraph 1 in the context and within the limits of scientific cooperation agreements the purpose of which is to carry out international scientific research programmes in scientific research establishments based in the Community and approved for that purpose by the competent authorities of the Member States; (b) remains the property of a natural or legal person resident outside the Community during its stay in the customs territory of the Community.
equipment is taken to mean instruments, apparatus, machines and their accessories including spare parts and tools specially designed for their maintenance, inspection, calibration or repair, used for the purpose of scientific research, equipment intended for use for the purpose of scientific research carried out for non-profit making purposes is considered to be "imported for non-commercial purposes".
(a) animals specially prepared for laboratory use; (b) biological or chemical substances included in a list drawn up in accordance with the procedure laid down in Article 143 (2) and (3), which are imported exclusively for non-commercial purposes.
either public establishments principally engaged in education or scientific research and those departments of public establishments which are principally engaged in education or scientific research, or private establishments principally engaged in education or scientific research and authorized by the competent authorities of the Member States to receive such articles duty-free.
(a) therapeutic substances of human origin; (b) blood-grouping reagents; (c) tissue-typing reagents.
"therapeutic substances of human origin" means human blood and its derivatives (whole human blood, dried human plasma, human albumin and fixed solutions of human plasma protein, human immunoglobulin and human fibrinogen), "blood-grouping reagents" means all reagents, whether of human, animal, plant or other origin used for blood-type grouping and for the detection of blood incompatibilities, "tissue-typing reagents" means all reagents whether of human, animal, plant or other origin used for the determination of human tissue-types.
(a) are intended for institutions or laboratories approved by the competent authorities, for use exclusively for non-commercial medical or scientific purposes; (b) are accompanied by a certificate of conformity issued by a duly authorized body in the third country of departure; (c) are in containers bearing a special label identifying them.
(a) the donation of the instruments or apparatus in question does not conceal any commercial intent on the part of the donor; and (b) the donor is in no way connected with the manufacturer of the instruments or apparatus for which relief is requested.
(a) spare parts, components or accessories specifically suitable for the above instruments or apparatus, provided that these spare parts, components or accessories are imported at the same time as such instruments and apparatus or, where they are imported subsequently, that they can be identified as being intended for instruments or apparatus previously admitted duty free; (b) tools to be used for the maintenance, checking, calibration or repair of instruments or apparatus, provided that these tools are imported at the same time as such instruments and apparatus or, where they are imported subsequently, that they can be identified as being intended for instruments or apparatus previously admitted duty free.
(a) basic necessities imported by State organizations or other charitable or philanthropic organizations approved by the competent authorities for distribution free of charge to needy persons; (b) goods of every description sent free of charge, by a person or an organization established in a third country, and without any commercial intent on the part of the sender, to State organizations or other charitable or philanthropic organizations approved by the competent authorities, to be used for fund-raising at occasional charity events for the benefit of needy persons; (c) equipment and office materials sent free of charge, by a person or an organization established outside the customs territory of the Community, and without any commercial intent on the part of the sender, to charitable or philanthropic organizations approved by the competent authorities, to be used solely for the purpose of meeting their operating needs or carrying out their charitable or philanthropic aims.
(a) alcoholic products; (b) tobacco or tobacco products; (c) coffee and tea; (d) motor vehicles other than ambulances.
either blind persons themselves for their own use, or institutions or organizations concerned with the education of or the provision of assistance to the blind, approved by the competent authorities of the Member States for the purpose of duty-free entry of these articles.
either by handicapped persons themselves for their own use; or by institutions or organizations that are principally engaged in the education of or the provision of assistance to handicapped persons and are authorized by the competent authorities of the Member States to receive such articles duty free.
(a) for distribution free of charge to victims of disasters affecting the territory of one or more Member States; or (b) to be made available free of charge to the victims of such disasters, while remaining the property of the organizations in question.
(a) decorations conferred by governments of third countries on persons whose normal place of residence is in the customs territory of the Community; (b) cups, medals and similar articles of an essentially symbolic nature which, having been awarded in a third country to persons having their normal place of residence in the customs territory of the Community as a tribute to their activities in fields such as the arts, the sciences, sport or the public service or as in recognition for merit at a particular event, are imported into the customs territory of the Community by such persons themselves; (c) cups, medals and similar articles of an essentially symbolic nature which are given free of charge by authorities or persons established in a third country to be presented in the customs territory of the Community for the same purposes as those referred to in (b); (d) awards, trophies and souvenirs of a symbolic nature and of limited value intended for distribution free of charge to persons normally resident in third countries at business conferences or similar international events; their nature, unitary value or other features, must not be such as might indicate that they are being imported for commercial reasons.
(a) imported into the customs territory of the Community by persons who have paid an official visit to a third country and who have received them on this occasion as gifts from the host authorities; (b) imported into the customs territory of the Community by persons coming to pay an official visit in the customs territory of the Community and who intend to offer them on that occasion as gifts to the host authorities; (c) sent as gifts, in token of friendship or goodwill, by an official body, public authority or group, carrying on an activity in the public interest which is located in a third country, to an official body, public authority or group carrying on an activity in the public interest which is located in the customs territory of the Community and approved by the competent authorities to receive such articles free of duty.
where the articles intended as gifts are offered on an occasional basis, where they do not, by their nature, value or quantity, reflect any commercial interest, if they are not used for commercial purposes.
(a) gifts to reigning monarchs and heads of State; (b) goods to be used or consumed by reigning monarchs and heads of State of third countries, or persons officially representing them, during their official stay in the customs territory of the Community. However, relief may be made subject, by the Member State of importation, to reciprocal treatment.
(a) goods for sale or hire, or (b) transport, commercial insurance or banking services offered
(a) printed matter must clearly display the name of the undertaking which produces, sells or hires out the goods, or which offers the services to which it refers; (b) each consignment must contain no more than one document or a single copy of each document if it is made up of several documents. Consignments comprising several copies of the same document may nevertheless be granted relief, provided their total gross weight does not exceed one kilogram; (c) printed matter may not be the subject of grouped consignments from the same consignor to the same consignee.
(a) small representative samples of goods manufactured outside the customs territory of the Community intended for a trade fair or similar event; (b) goods imported solely in order to be demonstrated or in order to demonstrate machines and apparatus, manufactured outside the customs territory of the Community and displayed at a trade fair or similar event; (c) various materials of little value such as paints, varnishes, wallpaper, etc., used in the building, fitting-out and decoration of temporary stands occupied by representatives of third countries at a trade fair or similar event, which are destroyed by being used; (d) printed matter, catalogues, prospectuses, price lists, advertising posters, calendars, whether or not illustrated, unframed photographs and other articles supplied free of charge in order to advertise goods manufactured outside the customs territory of the Community and displayed at a trade fair or similar event.
(a) exhibitions, fairs, shows and similar events connected with trade, industry, agriculture or handicrafts; (b) exhibitions and events held mainly for charitable reasons; (c) exhibitions and events held mainly for scientific, technical, handicraft, artistic, educational or cultural, or sporting reasons, for religious reasons or for reasons of worship, trade union activity or tourism, or in order to promote international understanding; (d) meetings of representatives of international organizations or collective bodies; (e) official or commemorative ceremonies and gatherings;
(a) are imported free of charge as such from third countries or are obtained at the exhibition from goods imported in bulk from those countries; (b) are exclusively distributed free of charge to the public at the exhibition for use or consumption by the persons to whom they have been offered; (c) are identifiable as advertising samples of low unitary value; (d) are not easily marketable and, where appropriate, are packaged in such a way that the quantity of the item involved is lower than the smallest quantity of the same item actually sold on the market; (e) in the case of foodstuffs and beverages not packaged as mentioned in (d), are consumed on the spot at the exhibition; (f) in their total value and quantity, are appropriate to the nature of the exhibition, the number of visitors and the extent of the exhibitor's participation.
(a) consumed or destroyed at the exhibition; and (b) are appropriate, in their total value and quantity, to the nature of the exhibition, the number of visitors and the extent of the exhibitor's participation.
(a) are intended exclusively to be distributed free of charge to the public at the place where the exhibition is held; (b) in their total value and quantity, are appropriate to the nature of the exhibition, the number of visitors and the extent of the exhibitor's participation.
(a) alcoholic products; (b) tobacco or tobacco products; (c) fuels, whether solid, liquid or gaseous.
completely destroyed or rendered commercially valueless on completion of examination, analysis or testing, or surrendered to the State without causing it any expense, where this is possible under national law, or in duly justified circumstances, exported outside the customs territory of the Community.
(a) documentation (leaflets, brochures, books, magazines, guidebooks, posters whether or not framed, unframed photographs and photographic enlargements, maps whether or not illustrated, window transparencies, and illustrated calendars) intended to be distributed free of charge and the principal purpose of which is to encourage the public to visit foreign countries, in particular in order to attend cultural, tourist, sporting, religious or trade or professional meetings or events, provided that such literature contains not more than 25 % of private commercial advertising matter, excluding all private commercial advertising for Community firms, and that the general nature of its promotional aims is evident; (b) foreign hotel lists and yearbooks published by the official tourist agencies, or under their auspices, and timetables for foreign transport services, where such literature is intended to be distributed free of charge and contains not more than 25 % of private commercial advertising, excluding all private commercial advertising for Community firms; (c) reference material supplied to accredited representatives or correspondents appointed by official national tourist agencies and not intended for distribution, viz. yearbooks, lists of telephone or telex numbers, hotel lists, fairs catalogues, specimens of craft goods of negligible value, and literature on museums, universities, spas or other similar establishments.
(a) documents sent free of charge to the public services of Member States; (b) publications of foreign governments and publications of official international bodies intended for distribution without charge; (c) ballot papers for elections organized by bodies set up in third countries; (d) objects to be submitted as evidence or for like purposes to the courts or other official agencies of the Member States; (e) specimen signatures and printed circulars concerning signatures sent as part of customary exchanges of information between public services or banking establishments; (f) official printed matter sent to the central banks of the Member States; (g) reports, statements, notes, prospectuses, application forms and other documents drawn up by companies registered in a third country and sent to the bearers or subscribers of securities issued by such companies; (h) recorded media (punched cards, sound recordings, microfilms, etc.) used for the transmission of information sent free of charge to the addressee, in so far as duty-free admission does not give rise to abuses or to major distortions of competition; (i) files, archives, printed forms and other documents to be used in international meetings, conferences or congresses, and reports on such gatherings; (j) plans, technical drawings, traced designs, decriptions and other similar documents imported with a view to obtaining or fulfilling orders in third countries or to participating in a competition held in the customs territory of the Community; (k) documents to be used in examinations held in the customs territory of the Community by institutions set up in third countries; (l) printed forms to be used as official documents in the international movement of vehicles or goods, within the framework of international conventions; (m) printed forms, labels, tickets and similar documents sent by transport undertakings or by undertakings of the hotel industry in a third country to travel agencies set up in the customs territory of the Community; (n) printed forms and tickets, bills of lading, way-bills and other commercial or office documents which have been used; (o) official printed forms from third country or international authorities, and printed matter conforming to international standards sent for distribution by third country associations to corresponding associations located in the customs territory of the Community; (p) photographs, slides and stereotype mats for photographs, whether or not captioned, sent to press agencies or newspaper or magazine publishers; (q) tax and similar stamps proving payment of charges in third countries.
(a) fuel contained in the standard tanks of: private and commercial motor vehicles and motor cycles, special containers,
entering the customs territory of the Community; (b) fuel contained in portable tanks carried by private motor vehicles and motor cycles, with a maximum of 10 litres per vehicle and without prejudice to national provisions on the holding and transport of fuel; shall be admitted free of import duties.
(a) "commercial motor vehicle" means any motorized road vehicle (including tractors with or without trailers) which by its type of construction and its equipment is designed for and capable of transporting, whether for payment or not: more than nine persons including the driver, goods, and any road vehicle for a special purpose other than transport as such;
(b) "private motor vehicle" means any motor vehicle not covered by the definition set out in (a); (c) "standard tanks" means: the tanks permanently fixed by the manufacturer to all motor vehicles of the same type as the vehicle in question and whose permanent fitting enables fuel to be used directly, both for the purpose of propulsion and, where appropriate, for the operation, during transport, of refrigeration systems and other systems. Gas tanks fitted to motor vehicles designed for the direct use of gas as a fuel and tanks fitted to the other systems with which the vehicle may be equipped shall also be considered to be standard tanks, tanks permanently fixed by the manufacturer to all containers of the same type as the container in question and whose permanent fitting enables fuel to be used directly for the operation, during transport, of the refrigeration systems and other systems with which special containers are equipped;
(d) "special container" means any container fitted with specially designed apparatus for refrigeration systems, oxygenation systems, thermal insulation systems, or other systems.
commercial motor vehicles engaged in international transport into their frontier zone to a maximum depth of 25 km as the crow flies, provided such journeys are made by persons residing in the frontier zone, private motor vehicles belonging to persons residing in the frontier zone specified in Article 49 (2).
(a) coffins containing bodies and urns containing the ashes of deceased persons, as well as the flowers, funeral wreaths and other ornamental objects normally accompanying them; (b) flowers, wreaths and other ornamental objects brought by persons resident in third countries attending a funeral or coming to decorate graves in the customs territory of the Community, provided these importations do not reflect, by either their nature or their quantity, any commercial intent.
(a) relief pursuant to the Vienna Convention on diplomatic relations of 18 April 1961, the Vienna Convention on consular relations of 24 April 1963 or other consular conventions, or the New York Convention of 16 December 1969 on special missions; (b) relief under the customary privileges accorded by virtue of international agreements or headquarters agreements to which either a third country or an international organization is a contracting party, including the relief granted on the occasion of international meetings; (c) relief under the customary privileges and immunities accorded in the context of international agreements concluded by all the Member States and setting up a cultural or scientific institute or organization under international law; (d) relief under the customary privileges and immunities accorded in the context of cultural, scientific or technical cooperation agreements concluded with third countries; (e) special relief introduced under agreements concluded with third countries and providing for common measures for the protection of persons or of the environment; (f) special relief introduced under agreements concluded with adjacent third countries, justified by the nature of the frontier-zone trade with the countries in question; (g) relief in the context of agreements entered into on the basis of reciprocity with third countries that are Contracting Parties to the Convention on International Civil Aviation (Chicago 1944) for the purpose of implementing Recommended Practices 4.42 and 4.44 in Annex 9 to the Convention (eighth edition, July 1980).
(a) by Greece of the special status accorded to Mount Athos as guaranteed by Article 105 of the Greek Constitution; (b) by Spain and France, until the entry into force of arrangements governing trade relations between the Community and Andorra, of the relief resulting from the Convention of 13 July 1867 and 22 and 23 November 1867 respectively between those countries and Andorra; (c) by the Member States and up to a limit of 210 ECU of the relief, if any, in excess of that referred to in Article 47 which they granted on 1 January 1983 to merchant-navy seamen involved in international travel; (d) by the United Kingdom of the reliefs on importations of goods for the use of its forces or the civilian staff accompanying them or for supplying their messes or canteens resulting from the Treaty of Establishment concerning the Republic of Cyprus, dated 16 August 1960 .
(a) equivalent instruments and apparatus are not being manufactured in the Community; (b) the donation of the instruments or apparatus in question does not conceal any commercial intent on the part of the donor.
(a) spare parts, components or accessories specifically for instruments or apparatus, provided that these spare parts, components or accessories are imported at the same time as such instruments and apparatus, or if imported subsequently, that they can be identified as being intended for instruments or apparatus previously admitted duty-free; (b) tools to be used for the maintenance, checking, calibration or repair of instruments or apparatus, provided that these tools are imported at the same time as such instruments and apparatus, or if imported subsequently, that they can be identified as being intended for instruments or apparatus previously admitted duty-free.
(a) When the competent authority of a Member State is considering duty-free admission for apparatus or instruments as defined in Article 137 (1), it shall consult the other Member States. (b) If, within two months, no reply is received by the consulting authority, the latter shall consider that no instruments or apparatus equivalent to those forming the subject of the application for relief are manufactured in the Member States consulted and that these Member States have no comments to make on the possible commercial nature of the operation. (c) Where the two-months period proves insufficient for the authority consulted, the latter shall inform the consulting authority and at the same time state the period within which a final reply may be expected from it. Such period may not, however, exceed two months. (d) If, at the end of the consultation procedure provided for in (a) to (c), the consulting authority finds that the conditions referred to in Article 137 (2) (a) and (b) are met and that no Member State has argued that the matter is of special importance to its industrial interests or provides any cause for concern in the commercial sphere, it shall grant the relief. Otherwise, it shall refuse it. (e) Each Member State shall forward to the Commission a list of instruments, apparatus, spare parts, components, accessories and tools whose customs value is more than 3000 ECU and the duty-free import of which it has authorized. This list shall be forwarded during the first half of each year and shall cover the items concerned which have given rise to an authorization for duty-free admission in the course of the previous year.The Commission shall forward these lists to the Member States. (f) Before 1 July 1986, the Commission shall make a report to the Council accompanied by proposals for amendments which it considers necessary
(a) Council Regulation (EEC) No 754/76 of 25 March 1976 on the customs treatment applicable to goods returned to the customs territory of the Community OJ No L 89, 2.4.1976, p. 1 .(b) the provisions in force concerning the stores of vessels, aircraft and international trains; (c) provisions on relief introduced by other Community Acts.
(a) Council Regulation (EEC) No 1544/69 of 23 July 1969 on the tariff treatment applicable to goods contained in travellers' personal luggage OJ No L 191, 5.8.1969, p. 1 .OJ No L 334, 21.11.1981, p. 1 .(b) Council Regulation (EEC) No 1410/74 of 4 June 1974 on the tariff treatment applicable to goods imported for free circulation in the event of disasters occurring in the territory of one or more Member States OJ No L 150, 7.6.1974, p. 4 .(c) Council Regulation (EEC) No 1818/75 of 10 July 1975 on the agricultural levies, compensatory amounts and other import charges applicable to agricultural products and to certain goods resulting from their processing, contained in travellers' personal baggage OJ No L 185, 16.7.1975, p. 3 .(d) Regulation (EEC) No 1798/75, as last amended by Regulation (EEC) No 608/82 OJ No L 74, 18.3.1982, p. 4 .(e) Council Regulation (EEC) No 1990/76 of 22 July 1976 on the customs treatment applicable to goods imported for testing OJ No L 219, 12.8.1976, p. 14 .(f) Council Regulation (EEC) No 3060/78 of 19 December 1978 providing exemption from import duties for goods in small consignments of a non-commercial character from third countries OJ No L 366, 28.12.1978, p. 1 .OJ No L 334, 21.11.1981, p. 1 .(g) Council Regulation (EEC) No 1028/79 of 8 May 1979 on the importation free of Common Customs Tariff duties of articles for the use of handicapped persons OJ No L 134, 31.5.1979, p. 8 .
Chapter I, Titles V, XIV, XIX, XXII, XXIII, XXV, XXVI, XXVIII and XXIX; Chapter II, Titles II, IV and V; Chapter III, Articles 133 (1) and 135,
(a) Where the measures envisaged are in accordance with the opinion of the Committee, the Commission shall adopt them. (b) Where the measures envisaged are not in accordance with the opinion of the Committee, or if no opinion is delivered, the Commission shall, without delay, submit to the Council a proposal on the measures to be taken. The Council shall act by a qualified majority. (c) If, within three months of the proposal being submitted to it, the Council has not acted, the proposed measures shall be adopted by the Commission.
(a) Article 15 of Regulation (EEC) No 754/76; (b) Article 25 of Council Regulation (EEC) No 1430/79 of 2 July 1979 on the repayment or remission of import or export duties OJ No L 175, 12.7.1979, p. 1 .(c) Article 10 of Council Regulation (EEC) No 1697/79 of 24 July 1979 on the post-clearance recovery of import duties or export duties which have not been required of the person liable for payment on goods entered for a customs procedure involving the obligation to pay such duties OJ No L 197, 3.8.1979, p. 1 .
| CN code | Description |
|---|---|
| Photographic plates and film, exposed and developed, other than cinematograph film: | |
| Children's picture, drawing or colouring books | |
| Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed: | |
| Architectural, industrial or engineering plans and designs and reproductions thereof | |
| Other printed matter, including pictures and photographs: | |
| Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses: | |
| CN code | Description | Beneficiary establishment or organizations |
|---|---|---|
| Photographic plates, film, paper, paperboard and textiles, exposed but not developed: | All organizations (including broadcasting and television organizations), institutions or associations approved by the competent authorities of the Member States for the purpose of duty-free admission of these goods | |
| Photographic plates and film, exposed and developed, other than cinematograph film: | ||
| Cinematograph film, exposed and developed, whether or not incorporating sound track or consisting only of sound track: | ||
| Other printed matter, including printed pictures and photographs: | ||
| Records, tapes and other recorded media for sound or other similarly recorded phenomena including matrices and masters for the production of records, but excluding products of Chapter 37: | ||
| Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for others uses: | ||
| Various |
| CN code | Description | Beneficiary establishment or organizations |
|---|---|---|
| Various | Collectors' pieces and works of art, not intended for sale | Galleries, museums and other institutions approved by the competent authorities of the Member States for the purpose of duty-free admission of these goods |
| CN code | Description |
|---|---|
| Other printed matter, including printed pictures and photographs: | |
| CN code | Description |
|---|---|
| Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and punch card-stock and punch tape paper, in rolls or sheets, other than paper of heading No 4801 or 4803; hand-made paper and paperboard: | |
| Other uncoated paper and paperboard, in rolls or sheets: | |
| Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres: | |
| Walking-sticks, seat-sticks, whips, riding-crops and the like: | |
| Typewriters and word-processing machines: | |
| Automatic data-processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included: | |
| Turntables (record-decks), record-players, cassete-players and other sound reproducing apparatus, not incorporating a sound recording device: | |
| Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of Chapter 37: | |
| Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter: | |
| Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability: | |
| Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses: | |
| Wrist-watches, pocket-watches and other watches, including stop-watches, other than those of heading No 9101: | |
| Articles for funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment: | |
| Various | All other articles specially designed for the education, scientific or cultural advancement of the blind and partially sighted |