Please note that the date you requested in the address for this web page is not an actual date upon which a change occurred to this item of legislation. You are being shown the legislation from , which is the first date before then upon which a change was made.
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.
Relief shall be granted at least once per school year.