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Council Regulation (EC) No 1186/2009Show full title
Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (codified version)
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CHAPTER IVU.K.School outfits, educational materials and related household effects
Article 21U.K.
1.Outfits, educational materials and household effects representing the usual furnishings for a student’s room and belonging to pupils or students coming to stay in the customs territory of the Community for the purpose of studying there and intended for their personal use during the period of their studies shall be admitted free of import duties.
2.For the purposes of paragraph 1:
(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)‘educational materials’ means objects and instruments (including calculators and typewriters) normally used by pupils or students for the purposes of their studies.
Article 22U.K.
Relief shall be granted at least once per school year.
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