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Commission Implementing Regulation (EU) No 1225/2011 of 28 November 2011 for the purposes of Articles 42 to 52, 57 and 58 of Council Regulation (EC) No 1186/2009 setting up a Community system of reliefs from customs duty (codification)
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THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty(1),
Whereas:
(1) Commission Regulation (EEC) No 2290/83 of 29 July 1983 laying down provisions for the implementation of Articles 50 to 59b, 63a and 63b of Council Regulation (EEC) No 918/83 setting up a Community system of reliefs from customs duty(2) has been substantially amended several times(3). In the interests of clarity and rationality the said Regulation should be codified.
(2) The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,
HAS ADOPTED THIS REGULATION:
This Regulation lays down provisions for the implementation of Articles 42 to 52, 57 and 58 of Regulation (EC) No 1186/2009.
1.The admission free of import duties of educational, scientific and cultural materials referred to in Article 43, 44(1) and 45 of Regulation (EC) No 1186/2009, hereinafter referred to as ‘goods’, shall entail the following obligations on the part of the establishment or organisation to which the goods are consigned:
(a)to dispatch the goods in question directly to the declared place of destination;
(b)to account for them in its inventory;
(c)to facilitate any verification which the competent authorities consider necessary in order to ensure that the conditions for granting admission free of import duties are satisfied, or remain satisfied.
In addition, in the case of goods referred to in Articles 44(1) and 45 of Regulation (EC) No 1186/2009, it shall entail the obligation on the part of the establishment or organisation to which the goods are consigned to use those goods exclusively for non-commercial purposes within the meaning of point (b) of Article 46 of that Regulation.
2.Heads of establishments or organisations to which the goods are consigned, or their authorised representatives, shall furnish the competent authorities with a statement declaring that they are aware of the various obligations listed in paragraph 1 and including an undertaking to comply with them.
The competent authorities may require that the statement referred to in the first subparagraph be produced for each import, or for several imports, or for all the imports to be carried out by the establishment or organisation to which the goods are consigned.
1.Where the first subparagraph of Article 48(2) of Regulation (EC) No 1186/2009 is applied, the establishment or organisation to which goods are lent, hired out or transferred shall, from the date of receipt of the goods, comply with the same obligations as those set out in Article 2 of this Regulation.
2.Where the establishment or organisation to which the goods are lent, hired out or transferred is situated in a Member State other than that in which the establishment that lent, hired out or transferred the goods is situated, upon the dispatch of such goods the competent customs office of the Member State of dispatch shall issue a T 5 control copy in accordance with the rules laid down in Articles 912a to 912g of Commission Regulation (EEC) No 2454/93(4) in order to ensure that such goods are put to a use entitling them to continue to qualify for admission free of import duties.
For this purpose, the T 5 control copy shall include, in box 104 under the heading ‘other’, one of the entries listed in Annex I.
3.Paragraphs 1 and 2 shall apply mutatis mutandis to the loan, hire or transfer of spare parts, components or specific accessories for scientific instruments or apparatus, and to tools for the maintenance, control, calibration or repair of scientific instruments or apparatus, which have been admitted free of import duties under Article 45 of Regulation (EC) No 1186/2009.
In order to obtain admission free of import duties of goods in accordance with Article 43 of Regulation (EC) No 1186/2009, the heads of the establishments or organisations to which the goods are consigned, or their authorised representatives, shall submit an application to the competent authority of the Member State in which the establishment or organisation is situated.
Such application shall be accompanied by all information which the competent authority considers necessary for the purpose of determining whether the conditions laid down for granting admission free of import duties are fulfilled.
For the purposes of point (a) of Article 46 of Regulation (EC) No 1186/2009, the objective technical characteristics of a scientific instrument or apparatus shall be understood to mean those characteristics resulting from the construction of that instrument or apparatus or from adjustments to a standard instrument or apparatus which make it possible to obtain high-level performances above those normally required for industrial or commercial use.
Where it is not possible to establish clearly on the basis of its objective technical characteristics whether an instrument or apparatus is to be regarded as a scientific instrument or apparatus, reference shall be made to the use of the instrument or apparatus for which admission free of import duties is requested. If this examination shows that the instrument or apparatus in question is used for scientific purposes, it shall be deemed to be of a scientific nature.
1.In order to obtain admission free of import duties of a scientific instrument or apparatus under Article 44(1) of Regulation (EC) No 1186/2009, the heads of the establishments or organisations to which the goods are consigned, or their authorised representatives, shall submit an application to the competent authority of the Member State in which the establishment or organisation is situated.
2.The application referred to in paragraph 1 shall contain the following information relating to the instrument or apparatus in question:
(a)the precise trade description of the instrument or apparatus used by the manufacturer, its presumed Combined Nomenclature classification and the objective technical characteristics on the basis of which the instrument or apparatus is considered to be scientific;
(b)the name or business name and address of the manufacturer and, if available, of the supplier;
(c)the country of origin of the instrument or apparatus;
(d)the place where the instrument or apparatus is to be used;
(e)the precise use for which the instrument or apparatus is intended;
(f)the price of the instrument or apparatus or its value for customs purposes;
(g)the quantity of the instrument or apparatus in question.
Documentary evidence providing all relevant information on the characteristics and technical specifications of the instrument or apparatus shall be furnished with the application.
The competent authority of the Member State in which is situated the establishment or organisation to which the goods are consigned shall take a direct decision on applications under Article 6 in all cases.
Authorisations for admission free of import duties shall be valid for a period of six months.
The competent authorities may, however, set a longer period in the light of the particular circumstances of each case.
For the purpose of Article 45(a) of Regulation (EC) No 1186/2009 specific accessories means those articles specially designed for use with a specific scientific instrument or apparatus for the purpose of improving its performance and scope.
In order to obtain admission free of import duties under Article 45 of Regulation (EC) No 1186/2009, either of spare parts, components or specific accessories, or of tools, the heads of the establishments or organisations to which the goods are consigned, or their authorised representatives, shall submit an application to the competent authority of the Member State in which the establishment or organisation is situated.
This application shall be accompanied by all data deemed necessary by the competent authority for the purpose of determining whether the conditions laid down in Article 45 of Regulation (EC) No 1186/2009 are fulfilled.
The competent authority of the Member State in which is situated the establishment or organisation to which the goods are consigned shall take a direct decision in respect of the application referred to in Article 10.
Article 8 shall apply mutatis mutandis to authorisations for admission free of import duties issued under Article 45 of Regulation (EC) No 1186/2009.
1.In order to obtain admission free of import duties of instruments or apparatus under Articles 57 and 58 of Regulation (EC) No 1186/2009, the heads of the establishments or organisations to which the goods are consigned, or their authorised representatives shall submit an application to the competent authority of the Member State in which the establishment or organisation is situated.
2.The application referred to in paragraph 1 shall contain the following information relating to the instrument or apparatus in question:
(a)the precise trade description of the instrument or apparatus used by the manufacturer, and its presumed classification in the Combined Nomenclature;
(b)the name or business name and address of the manufacturer and, if available, of the supplier;
(c)the country of origin of the instrument or apparatus;
(d)the place where the instrument or apparatus is to be used;
(e)the use to which the instrument or apparatus is to be put.
3.In the case of a gift, the application shall also include:
(a)the name or business name and address of the donor;
(b)a declaration by the applicant to the effect that:
the donation of the instrument or apparatus in question does not conceal any commercial intent on the part of the donor;
the donor is in no way associated with the manufacturer of the instruments or apparatus whose admission free of import duties is requested.
The competent authority of the Member State in which is situated the establishment or organisation to which the goods are consigned shall take a direct decision on applications in all cases.
Articles 13 and 14 shall apply mutatis mutandis to spare parts, components, specific accessories and tools to be used for the maintenance, checking, calibration or repair of instruments or apparatus admitted free of import duties pursuant to Article 57(2)(a) and (b) of Regulation (EC) No 1186/2009.
Article 8 shall apply mutatis mutandis.
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Textual Amendments
1.In order to obtain admission free of import duties of equipment under Articles 51 and 52 of Regulation (EC) No 1186/2009, the heads of the scientific research establishments or organisations based outside the Union or their authorised representatives shall submit an application to the competent authority of the Member State in which the scientific research establishment or organisation based in the Union is situated.
2.The application referred to in paragraph 1 shall contain the following information:
(a)a copy of the scientific cooperation agreement between research establishments situated in the Union and in third countries;
(b)the precise trade description of the equipment as well as the quantity and value thereof and, where appropriate, its presumed classification in the Combined Nomenclature;
(c)the country of origin and of consignment of the equipment;
(d)the place where the equipment is to be used;
(e)the use for which the equipment is intended and the duration of its use.
The competent authority of the Member State in which is situated the establishment or organisation to which the goods are consigned shall take a direct decision on applications under Article 19 in all cases.]
Textual Amendments
Article 8 shall apply mutatis mutandis.
Regulation (EEC) No 2290/83 is repealed.
References to the repealed Regulation shall be construed as references to this Regulation and shall be read in accordance with the correlation table in Annex III.
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
[F3“ Стоки на ЮНЕСКО: продължаването на митническите освобождавания подлежи на спазване на член 48, параграф 2, първа алинея от Регламент (ЕО) № 1186/2009 ” ,
“ Objeto Unesco: se mantiene la franquicia subordinada al respeto del artículo 48, apartado 2, primer párrafo, del Reglamento (CE) n. 1186/2009 ” ,
“ Zboží UNESCO: zachování osvobození za předpokladu splnění podmínek čl. 48 odst. 2 prvního pododstavce nařízení (ES) č. 1186/2009 ” ,
“ UNESCO-varer: Fortsat fritagelse betinget af overholdelse af artikel 48, stk. 2, første afsnit, i forordning (EF) nr. 1186/2009 ” ;
“ UNESCO-Gegenstand: Weitergewährung der Zollbefreiung abhängig von der Voraussetzung des Artikels 48 Absatz 2 erster Unterabsatz der Verordnung (EG) Nr. 1186/2009 ” ;
“ UNESCO kaup: impordimaksudest vabastamise jätkamine, tingimusel et täidetakse määruse (EÜ) nr 1186/2009 artikli 48 lõike 2 esimest lõiku ” ;
“ Αντικείμενο UNESCO: Διατήρηση της ατέλειας εξαρτώμενη από την τήρηση του άρθρου 48 παράγραφος 2 πρώτο εδάφιο του κανονισμού (ΕΚ) αριθ. 1186/2009 ” ;
“ Unesco goods: continuation of relief subject to compliance with the first subparagraph of Article 48(2) of Regulation (EC) No 1186/2009 ” ;
“ Objet UNESCO: maintien de la franchise subordonné au respect de l’article 48, paragraphe 2, premier alinéa, du règlement (CE) n o 1186/2009 ” ;
“ UNESCO robe: nastavak oslobođenja od plaćanja carine u skladu s uvjetima iz članka 48. stavka 2. prvog podstavka Uredbe (EEZ) br. 1186/2009 ” ;
“ Oggetto UNESCO: è mantenuta la franchigia a condizione che venga rispettato l’articolo 48, paragrafo 2, primo comma del regolamento (CE) n. 1186/2009 ” ;
“ UNESCO preces: atbrīvojuma turpmāka piemērošana atkarīga no atbilstības Regulas (EK) Nr. 1186/2009 48. panta 2. punkta pirmajai daļai ” ;
“ UNESCO prekės: atleidimo nuo muitų taikymo pratęsimas laikantis Reglamento (EB) Nr. 1186/2009 48 straipsnio 2 dalies pirmosios pastraipos nuostatų ” ;
“ UNESCO-áruk: a vámmentesség fenntartása az 1186/2009/EK rendelet 48. cikke (2) bekezdésének első albekezdésében foglalt feltételek teljesítése esetén ” ;
“ Oġġetti tal-UNESCO: tkomplija ta’ ħelsien mid-dazju suġġetta għal osservanza ta’ l-ewwel subparagrafu ta’ l-Artikolu 48(2) tar-Regolament (KE) Nru 1186/2009 ” ;
“ UNESCO-voorwerp: handhaving van de vrijstelling is afhankelijk van de nakoming van artikel 48, lid 2, eerste alinea, van Verordening (EG) nr. 1186/2009 ” ;
“ Towary UNESCO: kontynuacja zwolnienia z zastrzeżeniem zachowania warunków określonych w art. 48 ust. 2 akapit pierwszy rozporządzenia (WE) nr 1186/2009 ” ;
“Objectos UNESCO: é mantida a franquia desde que seja respeitado o n. o 2, primeiro parágrafo do artigo 48. o do Regulamento (CE) n. o 1186/2009”;
“ Articole UNESCO: menținerea scutirii este condiționată de respectarea prevederilor articolului 48 alineatul (2) primul paragraf din Regulamentul (CE) Nr. 1186/2009 ” ;
“ Tovar UNESCO: naďalej oslobodený, pokiaľ spĺňa podmienky ustanovené v článku 48 odseku 2 prvom pododseku nariadenia (ES) č. 1186/2009 ” ;
“ Blago UNESCO: ohranitev oprostitve v skladu s prvim pododstavkom člena 48(2) Uredbe (ES) št. 1186/2009 ” ;
“ UNESCO-tavarat: tullittomuus jatkuu, edellyttäen että asetuksen (EY) N:o 1186/2009 48 artiklan 2 kohdan ensimmäisen alakohdan ehtoja noudatetaan ” .
“ UNESCO-varor: Fortsatt tullfrihet under förutsättning att villkoren i artikel 48.2 första stycket i förordning (EG) nr 1186/2009 uppfylls ” .]
Textual Amendments
F3 Substituted by Commission Regulation (EU) No 519/2013 of 21 February 2013 adapting certain regulations and decisions in the fields of free movement of goods, freedom of movement for persons, right of establishment and freedom to provide services, company law, competition policy, agriculture, food safety, veterinary and phytosanitary policy, fisheries, transport policy, energy, taxation, statistics, social policy and employment, environment, customs union, external relations, and foreign, security and defence policy, by reason of the accession of Croatia.
Commission Regulation (EEC) No 2290/83 | |
Commission Regulation (EEC) No 1745/85 | |
Point I.19 of Annex I to the 1985 Act of Accession | |
Commission Regulation (EEC) No 3399/85 | only Article 1 point 4 |
Commission Regulation (EEC) No 3893/88 | |
Commission Regulation (EEC) No 1843/89 | |
Commission Regulation (EEC) No 734/92 | |
Point XIII A.II.5 of Annex I to the 1994 Act of Accession | |
Point 19.B.2 of Annex II to the 2003 Act of Accession | |
Commission Regulation (EC) No 1792/2006 | only point 11.B.2 of the Annex |
Regulation (EEC) No 2290/83 | This Regulation |
---|---|
Article 1 | Article 1 |
Article 2(1), first subparagraph, introductory phrase | Article 2(1), first subparagraph, introductory phrase |
Article 2(1), first subparagraph, first indent | Article 2(1), first subparagraph, point (a) |
Article 2(1), first subparagraph, second indent | Article 2(1), first subparagraph, point (b) |
Article 2(1), first subparagraph, third indent | Article 2(1), first subparagraph, point (c) |
Article 2(1), second subparagraph | Article 2(1), second subparagraph |
Article 2(2) | Article 2(2) |
Article 3(1) | Article 3(1) |
Article 3(2), first subparagraph | Article 3(2), first subparagraph |
Article 3(2), second subparagraph, introductory phrase | Article 3(2), second subparagraph |
Article 3(2), second subparagraph, list of entries | Annex I |
Article 3(3) | Article 3(3) |
Article 4 | Article 4 |
Article 5 | Article 5 |
Article 6 | Article 6 |
Article 7 | Article 7 |
Article 8 | Article 8 |
Article 12 | Article 9 |
Article 13 | Article 10 |
Article 14 | Article 11 |
Article 15 | Article 12 |
Article 15a | Article 13 |
Article 15c | Article 14 |
Article 15d | Article 15 |
Article 15e | Article 16 |
Article 16 | Article 17 |
Article 18 | Article 18 |
Article 18a | Article 19 |
Article 18b | Article 20 |
Article 18c | Article 21 |
Article 19 | — |
— | Article 22 |
Article 20 | Article 23 |
— | Annex II |
— | Annex III |
See Annex II.
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