Article 226U.K.Professional equipment(Article 250(2)(d) of the Code)
1.Total relief from import duty shall be granted for professional equipment which fulfils the following conditions:
(a)it is owned by a person established outside the customs territory of the Union;
(b)it is imported either by a person established outside the customs territory of the Union or by an employee of the owner established in the customs territory of the Union;
(c)it is used by the importer or under their supervision, except in cases of audiovisual co-productions.
2.Notwithstanding paragraph 1, total relief from import duty shall be granted for portable musical instruments temporarily imported by travellers in order to be used as professional equipment. The travellers may be resident inside or outside the customs territory of the Union.
3.Total relief from import duty shall not be granted in respect of professional equipment which is to be used for any of the following:
(a)the industrial manufacture of goods;
(b)the industrial packaging of goods;
(c)the exploitation of natural resources;
(d)the construction, repair or maintenance of buildings;
(e)earth moving and like projects.
Points (c), (d) and (e) shall not apply to hand tools.