CHAPTER IRELIEF FROM IMPORT DUTY

TITLE VSCHOOL OUTFITS, SCHOLASTIC MATERIALS AND OTHER SCHOLASTIC HOUSEHOLD EFFECTS

Article 25

1

Outfits, scholastic 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

‘scholastic materials’ means objects and instruments (including calculators and typewriters) normally used by pupils or students for the purposes of their studies.