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- Point in Time (16/11/2009)
- Original (As adopted by EU)
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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TITLE II RELIEF FROM IMPORT DUTY
Article 3.Subject to Articles 4 to 11, personal property imported by natural persons...
Article 4.The relief shall be limited to personal property which: except...
Article 5.(1) Relief may be granted only to persons whose normal...
Article 6.No relief shall be granted for: alcoholic products; tobacco or...
Article 7.(1) Except in special cases, relief shall be granted only...
Article 8.(1) Until 12 months have elapsed from the date on...
Article 9.(1) By way of derogation from the first paragraph of...
Article 10.(1) Where, owing to occupational commitments, the person concerned leaves...
Article 11.The competent authorities may derogate from Article 4(a) and (b), Article 6(c) and (d)...
CHAPTER II Goods imported on the occasion of a marriage
Article 12.(1) Subject to Articles 13 to 16, trousseaux and household effects, whether...
Article 13.The relief referred to in Article 12 may be granted only to...
Article 14.No relief shall be granted for alcoholic products, tobacco or...
Article 15.(1) Save in exceptional circumstances, relief shall be granted only...
Article 16.(1) Until 12 months have elapsed from the date on...
CHAPTER III Personal property acquired by inheritance
Article 17.(1) Subject to Articles 18, 19 and 20, personal property acquired by...
Article 18.No relief shall be granted for: alcoholic products; tobacco and...
Article 19.(1) Relief shall be granted only for personal property entered...
Article 20.Articles 17, 18 and 19 shall apply mutatis mutandis to personal property...
CHAPTER IV School outfits, educational materials and related household effects
CHAPTER VI Consignments sent by one private individual to another
Article 28.(1) Without prejudice to the measures in force in the...
Article 29.Relief shall be limited to capital goods and other equipment...
Article 30.No relief shall be granted to undertakings the transfer of...
Article 31.No relief shall be granted for: means of transport which...
Article 32.Except in special cases justified by the circumstances, the relief...
Article 33.(1) Until 12 months have elapsed from the date on...
Article 34.Articles 28 to 33 shall apply mutatis mutandis to capital goods and...
CHAPTER VIII Products obtained by Community farmers on properties located in a third country
Article 35.(1) Subject to Articles 36 and 37, agricultural, stock-farming, bee-keeping, horticultural and...
Article 36.Relief shall be limited to products which have not undergone...
Article 37.Relief shall be granted only for products brought into the...
Article 38.Articles 35, 36 and 37 shall apply mutatis mutandis to the products...
CHAPTER XI Educational, scientific and cultural materials; scientific instruments and apparatus
Article 42.The educational, scientific and cultural materials listed in Annex I shall...
Article 43.The educational, scientific and cultural materials listed in Annex II shall...
Article 44.(1) Subject to Articles 45 to 49, scientific instruments and apparatus which...
Article 45.The relief referred to in Article 44(1) shall also apply to:...
Article 46.For the purposes of Articles 44 and 45: ‘scientific instrument or apparatus’...
Article 47.If necessary, certain instruments or apparatus may, in accordance with...
Article 48.(1) The articles referred to in Article 43 and the scientific...
Article 49.(1) Establishments or organisations referred to in Articles 43 and 44 which...
Article 50.Articles 47, 48 and 49 shall apply mutatis mutandis to the products...
Article 51.(1) Equipment imported for non-commercial purposes by or on behalf...
Article 52.(1) Equipment which has been admitted duty-free in accordance with...
CHAPTER XII Laboratory animals and biological or chemical substances intended for research
CHAPTER XIII Therapeutic substances of human origin and blood-grouping and tissue-typing reagents
CHAPTER XV Reference substances for the quality control of medicinal products
CHAPTER XVI Pharmaceutical products used at international sports events
Article 61.(1) Subject to Articles 63 and 64, the following shall be admitted...
Article 62.No relief shall be granted for: alcoholic products; tobacco or...
Article 63.Relief shall be granted only to organisations the accounting procedures...
Article 64.(1) The organisation benefiting from the relief may not lend,...
Article 65.(1) Organisations referred to in Article 61 which cease to fulfil...
C. For the benefit of disaster victims
Article 74.(1) Subject to Articles 75 to 80, goods imported by State organisations...
Article 75.No relief shall be granted for materials and equipment intended...
Article 76.Granting of the relief shall be subject to a decision...
Article 77.Relief shall be granted only to organisations the accounting procedures...
Article 78.(1) The organisations benefiting from the relief may not lend,...
Article 79.(1) The goods referred to in Article 74(1)(b), after they cease...
Article 80.(1) Organisations referred to in Article 74 which cease to fulfil...
CHAPTER XIX Presents received in the context of international relations
CHAPTER XXI Goods imported for trade promotion purposes
C. Products used or consumed at a trade fair or similar event
Article 90.(1) Subject to Articles 91 to 94, the following shall be admitted...
Article 91.The relief referred to in Article 90(1)(a) shall be limited to...
Article 92.The relief referred to in Article 90(1)(b) shall be limited to...
Article 93.The relief referred to in Article 90(1)(d) shall be limited to...
Article 94.The relief referred to in Article 90(1)(a) and (b) shall not be...
CHAPTER XXII Goods imported for examination, analysis or test purposes
Article 95.Subject to Articles 96 to 101, goods which are to undergo examination,...
Article 96.Without prejudice to Article 99, the relief referred to in Article 95...
Article 97.Goods used in examination, analysis or tests which in themselves...
Article 98.Relief shall be granted only in respect of the quantities...
Article 99.(1) The relief referred to in Article 95 shall cover goods...
Article 100.Save where Article 99(1) is applied, products remaining at the end...
Article 101.The period within which the examinations, analyses or tests must...
CHAPTER XXVI Ancillary materials for the stowage and protection of goods during their transport
CHAPTER XXVII Litter, fodder and feedingstuffs for animals during their transport
CHAPTER XXVIII Fuel and lubricants present in land motor vehicles and special containers
Article 107.(1) Subject to Articles 108, 109 and 110: (a) fuel contained in...
Article 108.As regards the fuel contained in the standard tanks of...
Article 109.(1) Member States may limit the amount of duty-free fuel...
Article 110.(1) Fuel admitted duty-free under Articles 107, 108 and 109 may not...
Article 111.The relief referred to in Article 107 shall also apply to...
CHAPTER XXX Coffins, funerary urns and ornamental funerary articles
TITLE IV GENERAL AND FINAL PROVISIONS
Article 122.(1) Subject to paragraph 2, Title II shall apply both to goods...
Article 123.Where relief from import duties is granted conditional upon goods...
Article 124.The competent authorities of the Member States shall take all...
Article 125.Where the same person simultaneously fulfils the conditions required for...
Article 126.Where this Regulation provides that the granting of relief shall...
Article 127.In the event of duty-free importation or exportation being granted...
Article 128.(1) Nothing in this Regulation shall prevent the Member States...
Article 129.(1) Member States shall notify the Commission of the customs...
Article 130.This Regulation shall not preclude retention: by Greece of the...
Article 131.(1) Until the establishment of Community provisions in the field...
Article 132.This Regulation shall apply without prejudice to: Regulation (EEC) No 2913/92;...
Article 133.Regulation (EEC) No 918/83, as amended by the acts listed in...
Article 134.This Regulation shall enter into force on the 20th day...
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