Article 53U.K.
1.Relief from import duties shall be granted in respect of:
(a)animals specially prepared for laboratory use;
(b)biological or chemical substances included in a list drawn up in accordance with the procedure referred to in Article 247a of Regulation (EEC) No 2913/92, which are imported exclusively for non-commercial purposes.
2.The relief referred to in paragraph 1 shall be limited to animals and biological or chemical substances which are intended for either:
(a)public establishments principally engaged in education or scientific research or those departments of public establishments which are principally engaged in education or scientific research; or
(b)private establishments principally engaged in education or scientific research and authorised by the competent authorities of the Member States to receive such articles duty free.
3.The list referred to in paragraph 1(b) may include only biological or chemical substances for which there is no equivalent production in the customs territory of the Community and which, on account of their specificity or degree of purity, are mainly or exclusively suited to scientific research.