Total relief from import duty shall be granted for welfare materials for seafarers in the following cases:
they are used on a vessel engaged in international maritime traffic;
they are unloaded from such a vessel and temporarily used ashore by the crew;
they are used by the crew of such a vessel in cultural or social establishments managed by non-profit-making organisations or in places of worship where services for seafarers are regularly held.
[F1The applicant and the holder of the procedure may be established inside the customs territory of the Union.]
Textual Amendments
F1Substituted by Commission Delegated Regulation (EU) 2020/877 of 3 April 2020 amending and correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013, and amending Delegated Regulation (EU) 2016/341 supplementing Regulation (EU) No 952/2013, laying down the Union Customs Code.