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Document 02011R1225-20130701

Consolidated text: Commission Implementing Regulation (EU) No 1225/2011 of 28 November 2011 for the purposes of Articles 42 to 52, 57 and 58 of Council Regulation (EC) No 1186/2009 setting up a Community system of reliefs from customs duty (codification)

ELI: http://data.europa.eu/eli/reg_impl/2011/1225/2013-07-01

02011R1225 — EN — 01.07.2013 — 001.001


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COMMISSION IMPLEMENTING REGULATION (EU) No 1225/2011

of 28 November 2011

for the purposes of Articles 42 to 52, 57 and 58 of Council Regulation (EC) No 1186/2009 setting up a Community system of reliefs from customs duty

(codification)

(OJ L 314 29.11.2011, p. 20)

Amended by:

 

 

Official Journal

  No

page

date

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COMMISSION IMPLEMENTING REGULATION (EU) No 504/2013 of 31 May 2013

  L 147

1

1.6.2013

►M2

COMMISSION REGULATION (EU) No 519/2013 of 21 February 2013

  L 158

74

10.6.2013




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COMMISSION IMPLEMENTING REGULATION (EU) No 1225/2011

of 28 November 2011

for the purposes of Articles 42 to 52, 57 and 58 of Council Regulation (EC) No 1186/2009 setting up a Community system of reliefs from customs duty

(codification)



CHAPTER I

SCOPE

Article 1

This Regulation lays down provisions for the implementation of Articles 42 to 52, 57 and 58 of Regulation (EC) No 1186/2009.

CHAPTER II

GENERAL PROVISIONS

SECTION 1

Obligations on the part of the establishment or organisation to which the goods are consigned

Article 2

1.  

The admission free of import duties of educational, scientific and cultural materials referred to in Article 43, 44(1) and 45 of Regulation (EC) No 1186/2009, hereinafter referred to as ‘goods’, shall entail the following obligations on the part of the establishment or organisation to which the goods are consigned:

(a) 

to dispatch the goods in question directly to the declared place of destination;

(b) 

to account for them in its inventory;

(c) 

to facilitate any verification which the competent authorities consider necessary in order to ensure that the conditions for granting admission free of import duties are satisfied, or remain satisfied.

In addition, in the case of goods referred to in Articles 44(1) and 45 of Regulation (EC) No 1186/2009, it shall entail the obligation on the part of the establishment or organisation to which the goods are consigned to use those goods exclusively for non-commercial purposes within the meaning of point (b) of Article 46 of that Regulation.

2.  
Heads of establishments or organisations to which the goods are consigned, or their authorised representatives, shall furnish the competent authorities with a statement declaring that they are aware of the various obligations listed in paragraph 1 and including an undertaking to comply with them.

The competent authorities may require that the statement referred to in the first subparagraph be produced for each import, or for several imports, or for all the imports to be carried out by the establishment or organisation to which the goods are consigned.

SECTION 2

Provisions to be applied where the goods are lent, hired out or transferred

Article 3

1.  
Where the first subparagraph of Article 48(2) of Regulation (EC) No 1186/2009 is applied, the establishment or organisation to which goods are lent, hired out or transferred shall, from the date of receipt of the goods, comply with the same obligations as those set out in Article 2 of this Regulation.
2.  
Where the establishment or organisation to which the goods are lent, hired out or transferred is situated in a Member State other than that in which the establishment that lent, hired out or transferred the goods is situated, upon the dispatch of such goods the competent customs office of the Member State of dispatch shall issue a T 5 control copy in accordance with the rules laid down in Articles 912a to 912g of Commission Regulation (EEC) No 2454/93 ( 4 ) in order to ensure that such goods are put to a use entitling them to continue to qualify for admission free of import duties.

For this purpose, the T 5 control copy shall include, in box 104 under the heading ‘other’, one of the entries listed in Annex I.

3.  
Paragraphs 1 and 2 shall apply mutatis mutandis to the loan, hire or transfer of spare parts, components or specific accessories for scientific instruments or apparatus, and to tools for the maintenance, control, calibration or repair of scientific instruments or apparatus, which have been admitted free of import duties under Article 45 of Regulation (EC) No 1186/2009.

CHAPTER III

SPECIFIC PROVISIONS RELATING TO THE ADMISSION FREE OF IMPORT DUTIES OF EDUCATIONAL, SCIENTIFIC OR CULTURAL MATERIALS IN ACCORDANCE WITH ARTICLE 43 OF REGULATION (EC) No 1186/2009

Article 4

In order to obtain admission free of import duties of goods in accordance with Article 43 of Regulation (EC) No 1186/2009, the heads of the establishments or organisations to which the goods are consigned, or their authorised representatives, shall submit an application to the competent authority of the Member State in which the establishment or organisation is situated.

Such application shall be accompanied by all information which the competent authority considers necessary for the purpose of determining whether the conditions laid down for granting admission free of import duties are fulfilled.

CHAPTER IV

SPECIFIC PROVISIONS RELATING TO THE ADMISSION FREE OF IMPORT DUTIES OF SCIENTIFIC INSTRUMENTS AND APPARATUS UNDER ARTICLES 44 AND 46 OF REGULATION (EC) No 1186/2009

Article 5

For the purposes of point (a) of Article 46 of Regulation (EC) No 1186/2009, the objective technical characteristics of a scientific instrument or apparatus shall be understood to mean those characteristics resulting from the construction of that instrument or apparatus or from adjustments to a standard instrument or apparatus which make it possible to obtain high-level performances above those normally required for industrial or commercial use.

Where it is not possible to establish clearly on the basis of its objective technical characteristics whether an instrument or apparatus is to be regarded as a scientific instrument or apparatus, reference shall be made to the use of the instrument or apparatus for which admission free of import duties is requested. If this examination shows that the instrument or apparatus in question is used for scientific purposes, it shall be deemed to be of a scientific nature.

Article 6

1.  
In order to obtain admission free of import duties of a scientific instrument or apparatus under Article 44(1) of Regulation (EC) No 1186/2009, the heads of the establishments or organisations to which the goods are consigned, or their authorised representatives, shall submit an application to the competent authority of the Member State in which the establishment or organisation is situated.
2.  

The application referred to in paragraph 1 shall contain the following information relating to the instrument or apparatus in question:

(a) 

the precise trade description of the instrument or apparatus used by the manufacturer, its presumed Combined Nomenclature classification and the objective technical characteristics on the basis of which the instrument or apparatus is considered to be scientific;

(b) 

the name or business name and address of the manufacturer and, if available, of the supplier;

(c) 

the country of origin of the instrument or apparatus;

(d) 

the place where the instrument or apparatus is to be used;

(e) 

the precise use for which the instrument or apparatus is intended;

(f) 

the price of the instrument or apparatus or its value for customs purposes;

(g) 

the quantity of the instrument or apparatus in question.

Documentary evidence providing all relevant information on the characteristics and technical specifications of the instrument or apparatus shall be furnished with the application.

Article 7

The competent authority of the Member State in which is situated the establishment or organisation to which the goods are consigned shall take a direct decision on applications under Article 6 in all cases.

Article 8

Authorisations for admission free of import duties shall be valid for a period of six months.

The competent authorities may, however, set a longer period in the light of the particular circumstances of each case.

CHAPTER V

SPECIFIC PROVISIONS RELATING TO THE ADMISSION FREE OF IMPORT DUTIES OF SPARE PARTS, COMPONENTS, SPECIFIC ACCESSORIES AND TOOLS UNDER ARTICLE 45 OF REGULATION (EC) No 1186/2009

Article 9

For the purpose of Article 45(a) of Regulation (EC) No 1186/2009 specific accessories means those articles specially designed for use with a specific scientific instrument or apparatus for the purpose of improving its performance and scope.

Article 10

In order to obtain admission free of import duties under Article 45 of Regulation (EC) No 1186/2009, either of spare parts, components or specific accessories, or of tools, the heads of the establishments or organisations to which the goods are consigned, or their authorised representatives, shall submit an application to the competent authority of the Member State in which the establishment or organisation is situated.

This application shall be accompanied by all data deemed necessary by the competent authority for the purpose of determining whether the conditions laid down in Article 45 of Regulation (EC) No 1186/2009 are fulfilled.

Article 11

The competent authority of the Member State in which is situated the establishment or organisation to which the goods are consigned shall take a direct decision in respect of the application referred to in Article 10.

Article 12

Article 8 shall apply mutatis mutandis to authorisations for admission free of import duties issued under Article 45 of Regulation (EC) No 1186/2009.

CHAPTER VI

SPECIFIC PROVISIONS RELATING TO THE ADMISSION FREE OF IMPORT DUTIES OF MEDICAL INSTRUMENTS OR APPARATUS UNDER ARTICLES 57 AND 58 OF REGULATION (EC) No 1186/2009

Article 13

1.  
In order to obtain admission free of import duties of instruments or apparatus under Articles 57 and 58 of Regulation (EC) No 1186/2009, the heads of the establishments or organisations to which the goods are consigned, or their authorised representatives shall submit an application to the competent authority of the Member State in which the establishment or organisation is situated.
2.  

The application referred to in paragraph 1 shall contain the following information relating to the instrument or apparatus in question:

(a) 

the precise trade description of the instrument or apparatus used by the manufacturer, and its presumed classification in the Combined Nomenclature;

(b) 

the name or business name and address of the manufacturer and, if available, of the supplier;

(c) 

the country of origin of the instrument or apparatus;

(d) 

the place where the instrument or apparatus is to be used;

(e) 

the use to which the instrument or apparatus is to be put.

3.  

In the case of a gift, the application shall also include:

(a) 

the name or business name and address of the donor;

(b) 

a declaration by the applicant to the effect that:

(i) 

the donation of the instrument or apparatus in question does not conceal any commercial intent on the part of the donor;

(ii) 

the donor is in no way associated with the manufacturer of the instruments or apparatus whose admission free of import duties is requested.

Article 14

The competent authority of the Member State in which is situated the establishment or organisation to which the goods are consigned shall take a direct decision on applications in all cases.

Article 15

Articles 13 and 14 shall apply mutatis mutandis to spare parts, components, specific accessories and tools to be used for the maintenance, checking, calibration or repair of instruments or apparatus admitted free of import duties pursuant to Article 57(2)(a) and (b) of Regulation (EC) No 1186/2009.

Article 16

Article 8 shall apply mutatis mutandis.

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CHAPTER VIII

SPECIFIC PROVISIONS RELATING TO THE ADMISSION FREE OF IMPORT DUTIES OF EQUIPMENT UNDER ARTICLES 51 AND 52 OF REGULATION (EC) No 1186/2009

Article 19

1.  
In order to obtain admission free of import duties of equipment under Articles 51 and 52 of Regulation (EC) No 1186/2009, the heads of the scientific research establishments or organisations based outside the Union or their authorised representatives shall submit an application to the competent authority of the Member State in which the scientific research establishment or organisation based in the Union is situated.
2.  

The application referred to in paragraph 1 shall contain the following information:

(a) 

a copy of the scientific cooperation agreement between research establishments situated in the Union and in third countries;

(b) 

the precise trade description of the equipment as well as the quantity and value thereof and, where appropriate, its presumed classification in the Combined Nomenclature;

(c) 

the country of origin and of consignment of the equipment;

(d) 

the place where the equipment is to be used;

(e) 

the use for which the equipment is intended and the duration of its use.

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Article 20

The competent authority of the Member State in which is situated the establishment or organisation to which the goods are consigned shall take a direct decision on applications under Article 19 in all cases.

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Article 21

Article 8 shall apply mutatis mutandis.

CHAPTER IX

FINAL PROVISIONS

Article 22

Regulation (EEC) No 2290/83 is repealed.

References to the repealed Regulation shall be construed as references to this Regulation and shall be read in accordance with the correlation table in Annex III.

Article 23

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

This Regulation shall be binding in its entirety and directly applicable in all Member States.




ANNEX I

Entries referred to in Article 3(2)

▼M2

— 
“Стоки на ЮНЕСКО: продължаването на митническите освобождавания подлежи на спазване на член 48, параграф 2, първа алинея от Регламент (ЕО) № 1186/2009”,
— 
“Objeto Unesco: se mantiene la franquicia subordinada al respeto del artículo 48, apartado 2, primer párrafo, del Reglamento (CE) n. 1186/2009”,
— 
“Zboží UNESCO: zachování osvobození za předpokladu splnění podmínek čl. 48 odst. 2 prvního pododstavce nařízení (ES) č. 1186/2009”,
— 
“UNESCO-varer: Fortsat fritagelse betinget af overholdelse af artikel 48, stk. 2, første afsnit, i forordning (EF) nr. 1186/2009”;
— 
“UNESCO-Gegenstand: Weitergewährung der Zollbefreiung abhängig von der Voraussetzung des Artikels 48 Absatz 2 erster Unterabsatz der Verordnung (EG) Nr. 1186/2009”;
— 
“UNESCO kaup: impordimaksudest vabastamise jätkamine, tingimusel et täidetakse määruse (EÜ) nr 1186/2009 artikli 48 lõike 2 esimest lõiku”;
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“Αντικείμενο UNESCO: Διατήρηση της ατέλειας εξαρτώμενη από την τήρηση του άρθρου 48 παράγραφος 2 πρώτο εδάφιο του κανονισμού (ΕΚ) αριθ. 1186/2009”;
— 
“Unesco goods: continuation of relief subject to compliance with the first subparagraph of Article 48(2) of Regulation (EC) No 1186/2009”;
— 
“Objet UNESCO: maintien de la franchise subordonné au respect de l’article 48, paragraphe 2, premier alinéa, du règlement (CE) n o 1186/2009”;
— 
“UNESCO robe: nastavak oslobođenja od plaćanja carine u skladu s uvjetima iz članka 48. stavka 2. prvog podstavka Uredbe (EEZ) br. 1186/2009”;
— 
“Oggetto UNESCO: è mantenuta la franchigia a condizione che venga rispettato l’articolo 48, paragrafo 2, primo comma del regolamento (CE) n. 1186/2009”;
— 
“UNESCO preces: atbrīvojuma turpmāka piemērošana atkarīga no atbilstības Regulas (EK) Nr. 1186/2009 48. panta 2. punkta pirmajai daļai”;
— 
“UNESCO prekės: atleidimo nuo muitų taikymo pratęsimas laikantis Reglamento (EB) Nr. 1186/2009 48 straipsnio 2 dalies pirmosios pastraipos nuostatų”;
— 
“UNESCO-áruk: a vámmentesség fenntartása az 1186/2009/EK rendelet 48. cikke (2) bekezdésének első albekezdésében foglalt feltételek teljesítése esetén”;
— 
“Oġġetti tal-UNESCO: tkomplija ta’ ħelsien mid-dazju suġġetta għal osservanza ta’ l-ewwel subparagrafu ta’ l-Artikolu 48(2) tar-Regolament (KE) Nru 1186/2009”;
— 
“UNESCO-voorwerp: handhaving van de vrijstelling is afhankelijk van de nakoming van artikel 48, lid 2, eerste alinea, van Verordening (EG) nr. 1186/2009”;
— 
“Towary UNESCO: kontynuacja zwolnienia z zastrzeżeniem zachowania warunków określonych w art. 48 ust. 2 akapit pierwszy rozporządzenia (WE) nr 1186/2009”;
— 
“Objectos UNESCO: é mantida a franquia desde que seja respeitado o n.o 2, primeiro parágrafo do artigo 48. o do Regulamento (CE) n.o 1186/2009”;
— 
“Articole UNESCO: menținerea scutirii este condiționată de respectarea prevederilor articolului 48 alineatul (2) primul paragraf din Regulamentul (CE) Nr. 1186/2009”;
— 
“Tovar UNESCO: naďalej oslobodený, pokiaľ spĺňa podmienky ustanovené v článku 48 odseku 2 prvom pododseku nariadenia (ES) č. 1186/2009”;
— 
“Blago UNESCO: ohranitev oprostitve v skladu s prvim pododstavkom člena 48(2) Uredbe (ES) št. 1186/2009”;
— 
“UNESCO-tavarat: tullittomuus jatkuu, edellyttäen että asetuksen (EY) N:o 1186/2009 48 artiklan 2 kohdan ensimmäisen alakohdan ehtoja noudatetaan”.
— 
“UNESCO-varor: Fortsatt tullfrihet under förutsättning att villkoren i artikel 48.2 första stycket i förordning (EG) nr 1186/2009 uppfylls”.

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ANNEX II



Repealed Regulation with list of its successive amendments

Commission Regulation (EEC) No 2290/83

(OJ L 220, 11.8.1983, p. 20)

 

Commission Regulation (EEC) No 1745/85

(OJ L 167, 27.6.1985, p. 21)

 

Point I.19 of Annex I to the 1985 Act of Accession

(OJ L 302, 15.11.1985, p. 139)

 

Commission Regulation (EEC) No 3399/85

(OJ L 322, 3.12.1985, p. 10)

only Article 1 point 4

Commission Regulation (EEC) No 3893/88

(OJ L 346, 15.12.1988, p. 32)

 

Commission Regulation (EEC) No 1843/89

(OJ L 180, 27.6.1989, p. 22)

 

Commission Regulation (EEC) No 734/92

(OJ L 81, 26.3.1992, p. 15)

 

Point XIII A.II.5 of Annex I to the 1994 Act of Accession

(OJ C 241, 29.8.1994, p. 274)

 

Point 19.B.2 of Annex II to the 2003 Act of Accession

(OJ L 236, 23.9.2003, p. 772)

 

Commission Regulation (EC) No 1792/2006

(OJ L 362, 20.12.2006, p. 1)

only point 11.B.2 of the Annex




ANNEX III



Correlation Table

Regulation (EEC) No 2290/83

This Regulation

Article 1

Article 1

Article 2(1), first subparagraph, introductory phrase

Article 2(1), first subparagraph, introductory phrase

Article 2(1), first subparagraph, first indent

Article 2(1), first subparagraph, point (a)

Article 2(1), first subparagraph, second indent

Article 2(1), first subparagraph, point (b)

Article 2(1), first subparagraph, third indent

Article 2(1), first subparagraph, point (c)

Article 2(1), second subparagraph

Article 2(1), second subparagraph

Article 2(2)

Article 2(2)

Article 3(1)

Article 3(1)

Article 3(2), first subparagraph

Article 3(2), first subparagraph

Article 3(2), second subparagraph, introductory phrase

Article 3(2), second subparagraph

Article 3(2), second subparagraph, list of entries

Annex I

Article 3(3)

Article 3(3)

Article 4

Article 4

Article 5

Article 5

Article 6

Article 6

Article 7

Article 7

Article 8

Article 8

Article 12

Article 9

Article 13

Article 10

Article 14

Article 11

Article 15

Article 12

Article 15a

Article 13

Article 15c

Article 14

Article 15d

Article 15

Article 15e

Article 16

Article 16

Article 17

Article 18

Article 18

Article 18a

Article 19

Article 18b

Article 20

Article 18c

Article 21

Article 19

Article 22

Article 20

Article 23

Annex II

Annex III



( 1 )  OJ L 324, 10.12.2009, p. 23.

( 2 )  OJ L 220, 11.8.1983, p. 20.

( 3 ) See Annex II.

( 4 )  OJ L 253, 11.10.1993, p. 1.

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