TITLE IIRELIEF FROM IMPORT DUTY
CHAPTER VIICapital goods and other equipment imported on the transfer of activities from a third country into the Community
Article 30
No relief shall be granted to undertakings the transfer of which into the customs territory of the Community is consequent upon or is for the purpose of merging with, or being absorbed by, an undertaking established in the customs territory of the Community, without a new activity being set up.