TITLE IIRELIEF FROM IMPORT DUTY
CHAPTER IXSeeds, fertilizers and products for the treatment of soil and crops imported by agricultural producers in third countries for use in properties adjoining those countries
Article 39
Subject to Article 40, seeds, fertilizers and products for treatment of soil and crops, intended for use on property located in the customs territory of the Community adjoining a third country and operated by agricultural producers having their principal undertaking within the said third country and adjacent to the customs territory of the Community, shall be admitted free of import duties.
Article 40
1
Relief shall be limited to the quantities of seeds, fertilizers or other products required for the purpose of operating the property.
2
It shall be granted only for seeds, fertilizers or other products imported directly into the customs territory of the Community by the agricultural producer or on his behalf.
3
Member States may make relief conditional upon the granting of reciprocal treatment.