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Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (Codified version)

Type Regulation

Publication 2009-12-10

Last updated 2026-07-01

State In force

Department Council of the European Union

Source EUR-Lex

articles 132

Reform history JSON API

Article 105

The various materials such as rope, straw, cloth, paper and cardboard, wood and plastics which are used for the stowage and protection – including heat protection – of goods during their transport from a third country to the customs territory of the Community, not normally reusable, shall be admitted free of import duties.

CHAPTER XXVII Litter, fodder and feedingstuffs for animals during their transport

Article 106

Litter, fodder and feedingstuffs of any description put on board the means of transport used to convey animals from a third country to the customs territory of the Community for the purpose of distribution to the said animals during the journey shall be admitted free of import duties.

CHAPTER XXVIII Fuel and lubricants present in land motor vehicles and special containers

Article 107

Subject to Articles 108, 109 and 110:

(a) fuel contained in the standard tanks of:
— private and commercial motor vehicles and motor cycles,
— special containers, entering the customs territory of the Community;

(b) fuel contained in portable tanks carried by private motor vehicles and motor cycles, with a maximum of 10 litres per vehicle and without prejudice to national provisions on the holding and transport of fuel;

shall be admitted free of import duties.

For the purposes of paragraph 1:

(a) ‘commercial motor vehicle’ means any motorised road vehicle (including tractors with or without trailers) which by its type of construction and its equipment is designed for and capable of transporting, whether for payment or not:
— more than nine persons including the driver,
— goods, and any road vehicle for a special purpose other than transport as such;

(b) ‘private motor vehicle’ means any motor vehicle not covered by the definition set out in point (a);

(c) ‘standard tanks’ means:
— the tanks permanently fixed by the manufacturer to all motor vehicles of the same type as the vehicle in question and whose permanent fitting enables fuel to be used directly, both for the purpose of propulsion and, where appropriate, for the operation, during transport, of refrigeration systems and other systems,
— gas tanks fitted to motor vehicles designed for the direct use of gas as a fuel and tanks fitted to the other systems with which the vehicle may be equipped,
— tanks permanently fixed by the manufacturer to all containers of the same type as the container in question and whose permanent fitting enables fuel to be used directly for the operation, during transport, of the refrigeration systems and other systems with which special containers are equipped;

(d) ‘special container’ means any container fitted with specially designed apparatus for refrigeration systems, oxygenation systems, thermal insulation systems, or other systems.

Article 108

As regards the fuel contained in the standard tanks of commercial motor vehicles and special containers, Member States may limit application of the relief to 200 litres per vehicle, per special container and per journey.

Article 109

Member States may limit the amount of duty-free fuel allowed in the case of:

(a) commercial motor vehicles engaged in international transport into their frontier zone to a maximum depth of 25 km as the crow flies, provided such journeys are made by persons residing in the frontier zone;

(b) private motor vehicles belonging to persons residing in the frontier zone.

For the purposes of applying the provisions of paragraph 1(b), ‘frontier zone’ means, without prejudice to existing conventions in this respect, a zone which, as the crow flies, does not extend more than 15 kilometres from the frontier. The local administrative districts, part of whose territory lies within the zone, shall also be considered to be part of this frontier zone. Member States may grant exemptions therefrom.

Article 110

Fuel admitted duty-free under Articles 107, 108 and 109 may not be used in a vehicle other than that in which it was imported nor be removed from that vehicle and stored, except during necessary repairs to that vehicle, nor be transferred, whether for a consideration or free of charge, by the person benefiting from the relief.

Non-compliance with paragraph 1 shall give rise to application of the import duties relating to the products in question at the rate in force on the date of such non-compliance, on the basis of the type of goods and the customs value ascertained or accepted on that date by the competent authorities.

Article 111

The relief referred to in Article 107 shall also apply to the lubricants present in the motor vehicles and required for their normal operation during the journey in question.

CHAPTER XXIX Materials for the construction, upkeep or ornamentation of memorials to, or cemeteries for, war victims

Article 112

Goods of every description, imported by organisations authorised for this purpose by the competent authorities, to be used for the construction, upkeep or ornamentation of cemeteries and tombs of, and memorials to, war victims of third countries who are buried in the customs territory of the Community, shall be admitted free of import duties.

CHAPTER XXX Coffins, funerary urns and ornamental funerary articles

Article 113

The following shall be admitted free of import duties:

(a) coffins containing bodies and urns containing the ashes of deceased persons, as well as the flowers, funeral wreaths and other ornamental objects normally accompanying them;

(b) flowers, wreaths and other ornamental objects brought by persons resident in third countries attending a funeral or coming to decorate graves in the customs territory of the Community, provided these importations do not reflect, by either their nature or their quantity, any commercial intent.

TITLE III RELIEF FROM EXPORT DUTIES

CHAPTER I Consignments of negligible value

Article 114

Consignments dispatched to their consignee by letter or parcel post and containing goods of a total value not exceeding 10 EUR may be exported free of export duties.

CHAPTER II Domesticated animals exported at the time of transfer of agricultural activities from the Community to a third country

Article 115

Domesticated animals forming the livestock of an agricultural undertaking which has ceased to operate in the customs territory of the Community and transfers its activities to a third country may be exported free of export duties.

The relief referred to in paragraph 1 shall be limited to domesticated animals in numbers appropriate to the nature and size of the agricultural undertaking.

CHAPTER III Products obtained by agricultural producers farming on properties located in the Community

Article 116

Agricultural or stock-farming products obtained in the customs territory of the Community on properties adjacent to a third country, operated, in the capacity of owner or lessee, by persons having their principal undertaking in a third country adjoining the customs territory of the Community, may be exported free of export duties.

To benefit from the provisions of paragraph 1, products obtained from domesticated animals must be derived from animals originating in the third country in question or satisfying the requirements for free circulation there.

Article 117

The relief referred to in Article 116(1) shall be limited to products which have not undergone any treatment other than that which normally follows their harvest or production.

Article 118

Relief shall be granted only for products brought into the third country in question by the agricultural producer or on his behalf.

CHAPTER IV Seeds exported by agricultural producers for use on properties located in third countries

Article 119

Seeds for use on properties located in a third country adjacent to the customs territory of the Community and operated, in the capacity of owner or lessee, by persons having their principal undertaking in the said customs territory in the immediate proximity of the third country in question may be exported free of export duties.

Article 120

The relief referred to in Article 119 shall be limited to the quantities of seeds required for the purpose of operating the property.

It shall be granted only for seeds exported directly from the customs territory of the Community by the agricultural producer or on his behalf.

CHAPTER V Fodder and feedingstuffs accompanying animals during their exportation

Article 121

Fodder and feedingstuffs of any description put on board the means of transport used to convey animals from the customs territory of the Community to a third country for the purpose of distribution to the said animals during the journey may be exported free of export duties.

TITLE IV GENERAL AND FINAL PROVISIONS

Article 122

Subject to paragraph 2, Title II shall apply both to goods declared for free circulation coming directly from third countries and to goods declared for free circulation after having been subject to another customs procedure.

The cases in which duty-free admission may not be granted for goods declared for free circulation after having been subject to another customs procedure shall be determined in accordance with the procedure referred to in Article 247a of Regulation (EEC) No 2913/92.

Goods which may be imported under relief from duties in accordance with this Regulation shall not be subject to quantitative restrictions applied pursuant to measures adopted on the basis of Article 133 of the Treaty.

Article 123

Where relief from import duties is granted conditional upon goods being put to a particular use by the recipient, only the competent authorities of the Member State in whose territory the said goods are to be put to such a use may grant this relief.

Article 124

The competent authorities of the Member States shall take all appropriate measures to ensure that goods placed in free circulation, where relief from import duties is granted conditional upon goods being put to a particular use by the recipient, may not be used for other purposes without the relevant import duties being paid, unless such alternative use is in conformity with the conditions laid down by this Regulation.

Article 125

Where the same person simultaneously fulfils the conditions required for the grant of relief from import or export duties under different provisions of this Regulation, the provisions in question shall apply concurrently.

Article 126

Where this Regulation provides that the granting of relief shall be subject to the fulfilment of certain conditions, the person concerned shall, to the satisfaction of the competent authorities, furnish proof that these conditions have been met.

Article 127

In the event of duty-free importation or exportation being granted within the limit of an amount determined in euro, Member States may round-off, upwards or downwards, the sum arrived at by converting that amount into the national currency.

Member States may also maintain unamended the exchange value in national currency of the amount determined in euro if, at the time of the annual adjustment provided for in Article 18(2) of Regulation (EEC) No 2913/92, the conversion of this amount, before the rounding off provided for in the first paragraph leads to an alteration of less than 5 % in the exchange value expressed in national currency, or to a reduction thereof.

Article 128

Nothing in this Regulation shall prevent the Member States from granting:

(a) relief pursuant to the Vienna Convention on diplomatic relations of 18 April 1961, the Vienna Convention on consular relations of 24 April 1963 or other consular conventions, or the New York Convention of 16 December 1969 on special missions;

(b) relief under the customary privileges accorded by virtue of international agreements or headquarters agreements to which either a third country or an international organisation is a contracting party, including the relief granted on the occasion of international meetings;

(c) relief under the customary privileges and immunities accorded in the context of international agreements concluded by all the Member States and setting up a cultural or scientific institute or organisation under international law;

(d) relief under the customary privileges and immunities accorded in the context of cultural, scientific or technical cooperation agreements concluded with third countries;

(e) special relief introduced under agreements concluded with third countries and providing for common measures for the protection of persons or of the environment;

(f) special relief introduced under agreements concluded with adjacent third countries, justified by the nature of the frontier-zone trade with the countries in question;

(g) relief in the context of agreements entered into on the basis of reciprocity with third countries that are Contracting Parties to the Convention on International Civil Aviation (Chicago 1944) for the purpose of implementing Recommended Practices 4,42 and 4,44 in Annex 9 to the Convention (eighth edition, July 1980).

Where an international convention not covered by any of the categories referred to in paragraph 1, to which a Member State intends to subscribe, provides for the grant of relief, that Member State shall submit a request to the Commission for the application of such relief, supplying the Commission with all the necessary information.

A decision shall be taken on such a request in accordance with the procedure referred to in Article 247a of Regulation (EEC) No 2913/92.

The supply of information as specified in paragraph 2 shall not be required where the international convention in question provides for the grant of relief not exceeding the limits set under Community law.

Article 129

Member States shall notify the Commission of the customs provisions contained in international conventions and agreements of the type referred to in Article 128(1)(b), (c), (d), (e), (f) and (g) and Article 128(3) concluded after 26 April 1983.

The Commission shall forward to the other Member States the texts of the conventions and agreements notified to it in accordance with paragraph 1.

Article 130

This Regulation shall not preclude retention:

(a) by Greece of the special status accorded to Mount Athos as guaranteed by Article 105 of the Greek Constitution;

(b) by Spain and France, until the entry into force of arrangements governing trade relations between the Community and Andorra, of the relief resulting from the Convention of 13 July 1867 and 22 and 23 November 1867 respectively between those countries and Andorra;

(c) by the Member States and up to a limit of EUR 210 of the relief, if any, which they granted on 1 January 1983 to merchant-navy seamen involved in international travel;

(d) by the United Kingdom of the reliefs on importations of goods for the use of its forces or the civilian staff accompanying them or for supplying their messes or canteens resulting from the Treaty of Establishment concerning the Republic of Cyprus, dated 16 August 1960.

Article 131

Until the establishment of Community provisions in the field in question, Member States may grant special relief to armed forces not serving under their flags which are stationed on their territories in pursuance of international agreements.

Until the establishment of Community provisions in the field in question, this Regulation shall not preclude the retention by Member States of relief granted to workers returning to their country after having resided for at least six months outside the customs territory of the Community on account of their occupation.

Article 132

This Regulation shall apply without prejudice to:

(a) Regulation (EEC) No 2913/92;

(b) the provisions in force concerning the stores of vessels, aircraft and international trains;

Article 133

Regulation (EEC) No 918/83, as amended by the acts listed in Annex V, 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 VI.

Article 134

This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Union.

It shall apply from 1 January 2010.

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

ANNEX I

A. Books, publications and documents

CN code	Description
3705	Photographic plates and film, exposed and developed, other than cinematograph film:
ex 3705 90 10	– Microfilms of books, children's picture books and drawing or painting books, school exercise books (workbooks), crossword-puzzle books, newspapers and periodicals, printed documents or reports of a non-commercial character, and of loose illustrations, printed pages and reproduction proofs for the production of books
ex 3705 10 00	– Reproduction films for the production of books
ex 3705 90 90
4903 00 00	Children's picture, drawing or colouring books
4905	Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed: – Other:
ex 4905 99 00	– – Other: – Maps, charts and diagrams of interest in scientific fields such as geology, zoology, botany, mineralogy, palaeontology, archaeology, ethnology, meteorology, climatology and geophysics
ex 4906 00 00	Architectural, industrial or engineering plans and designs and reproductions thereof
4911	Other printed matter, including pictures and photographs:
4911 10	– Trade advertising material, commercial catalogues and the like:
ex 4911 10 90	– – Other: – Catalogues of books and publications, being books and publications offered for sale by publishers or booksellers established outside the territory of the European Communities – Catalogues of films, recording or other visual and auditory materials of an educational, scientific or cultural character – Posters for the promotion of tourism and tourist publications, brochures, guidebooks, timetables, pamphlets and like publications, whether or not illustrated, including those published by private concerns, designed to encourage the public to travel outside the territory of the European Communities, including microcopies of such articles – Bibliographical information material for distribution free of charge [^E0004] – Other:
4911 99 00	– – Other: – Loose illustrations, printed pages and reproduction proofs to be used for the production of books, including microcopies of such Articles [^E0004] – Microcopies of books, children's picture books and drawing or painting books, school exercise books (workbooks), crossword puzzle books, newspapers and periodicals and of documents or reports of a non-commercial character [^E0004] – Publications designed to encourage the public to study outside the territory of the European Communities, including microcopies of such publications [^E0004] – Meteorological and geophysical diagrams
9023 00	Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses:
ex 9023 00 80	– Other: – Maps and charts in relief of interest in scientific fields such as geology, zoology, botany, mineralogy, palaeontology, archaeology, ethnology, meteorology, climatology and geophysics

The exemption shall not, however, apply to articles in which the advertising covers more than 25 % of the surface. In the case of publications and posters for the promotion of tourism, this percentage applies only to private commercial publicity.

B. Visual and auditory materials of an educational, scientific or cultural character

The articles listed in Annex II(A) produced by the United Nations or any of its specialised agencies.

ANNEX II

A. Visual and auditory materials of an educational, scientific or cultural character

CN code	Description	Beneficiary establishment or organisations
3704 00	Photographic plates, film, paper, paperboard and textiles, exposed but not developed:	All organisations (including broadcasting and television organisations), institutions or associations approved by the competent authorities of the Member States for the purpose of duty-free admission of these goods
ex 3704 00 10	– Plates and film: – Cinematograph film, positives, of an educational, scientific or cultural character
ex 3705	Photographic plates and film, exposed and developed, other than cinematograph film: – Of an educational, scientific or cultural character
3706	Cinematograph film, exposed and developed, whether or not incorporating sound track or consisting only of sound track:
3706 10	– Of a width of 35 mm or more: – – Other:
ex 3706 10 99	– – – Other positives: – Newsreels (with or without sound track) depicting events of current news value at the time of importation, and imported up to a limit of two copies of each subject for copying purposes – Archival film material (with or without sound track) intended for use in connection with newsreel films – Recreational films particularly suited for children and young people – Other films of educational, scientific or cultural character
3706 90	– Other: – – Other: – – – Other positives:
ex 3706 90 51 ex 3706 90 91 ex 3706 90 99	– Newsreels (with or without sound track) depicting events of current news value at the time of importation, and imported up to a limit of two copies of each subject for copying purposes – Archival film material (with or without sound track) intended for use in connection with newsreel films – Recreational films particularly suited for children and young people – Other films of educational, scientific or cultural character
4911	Other printed matter, including printed pictures and photographs: – Other:
ex 4911 99 00	– – Other: – Microcards or other information storage media required in computerised information and documentation services of an educational, scientific or cultural character – Wall charts designed solely for demonstration and education
ex 8523	Discs, tapes, solid-state non-volatile storage devices, ‘smart cards’ and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37: – Of an educational, scientific or cultural character
ex 9023 00	Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses: – Patterns, models and wall charts of an educational, scientific or cultural character, designed solely for demonstration and education – Mock-ups or visualisations of abstract concepts such as molecular structures or mathematical formulae
Various	Holograms for laser projection Multi-media kits Materials for programmed instructions, including materials in kit form with the corresponding printed materials

B. Collector’s pieces and works of art of an educational, scientific or cultural character

CN code	Description	Beneficiary establishment or organisations
Various	Collectors’ pieces and works of art, not intended for sale	Galleries, museums and other institutions approved by the competent authorities of the Member States for the purpose of duty-free admission of these goods

ANNEX III

CN code	Description
4911	Other printed matter, including printed pictures and photographs:
4911 10	– Trade advertising material, commercial catalogues and the like:
ex 4911 10 90	– – Other: – In relief for the blind and partially sighted – Other:
ex 4911 91 00	– – Pictures, designs and photographs: – In relief for the blind and partially sighted
ex 4911 99 00	– – Other: – In relief for the blind and partially sighted

ANNEX IV

CN code	Description
4802	Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punchcards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading No 4801 or 4803 ; hand-made paper and paperboard: – Other paper and paperboard, not containing fibres obtained by mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres:
ex 4802 55	– – Weighing 40 g/m² or more but not more than 150 g/m², in rolls – Braille paper
ex 4802 56	– – Weighing 40 g/m² or more but not more than 150 g/m², in sheets, with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state – Braille paper
ex 4802 57 00	– – Other, weighing 40 g/m² or more but not more than 150 g/m² – Braille paper
ex 4802 58	– – Weighing more than 150 g/m²: – Braille paper – Other paper and paperboard of which more than 10 % by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process:
ex 4802 61	– – in rolls
ex 4802 61 80	– – – Other – Braille paper
ex 4802 62 00	– – In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state – Braille paper
ex 4802 69 00	– – Other – Braille paper
4805	Other uncoated paper and paperboard, in rolls or sheets not further worked or processed than as specified in note 3 this chapter: – Other:
ex 4805 91 00	– – Weighing 150 g/m² or less – Braille paper
ex 4805 92 00	– – Weighing more than 150 g/m² but less than 225 g/m²: – Braille paper
4805 93	– – Weighing 225 g/m² or more:
ex 4805 93 80	– – – Other: – Braille paper
4823	Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres: – Other paper and paperboard, of a kind used for writing, printing or other graphic purposes:
4823 90	– Other:
ex 4823 90 40	– – Paper and paperboard, of a kind used for writing, printing or other graphic purposes – Braille paper
ex 6602 00 00	Walking-sticks, seat-sticks, whips, riding-crops and the like: – White canes for the blind and partially sighted
ex 8469	Typewriters and word-processing machines: – Adapted for use by the blind and partially sighted
ex 8471	Automatic data-processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included: – Equipment for the mechanical production of braille and recorded material for the blind
ex 8519	Sound recording or sound reproducing apparatus: – Record-players and cassette players specially designed or adapted for the blind and partially sighted
ex 8523	Discs, tapes, solid-state non-volatile storage devices, ‘smart cards’ and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37: – Talking books – Magnetic tapes and cassettes for the production of Braille and talking books
9013	Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter:
ex 9013 80	– Other devices, appliances and instruments: – Television enlargers for the blind and partially sighted
9021	Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability:
9021 90	– Other:
ex 9021 90 90	– – Other: – Electronic orientator and obstacle detector appliances for the blind and partially sighted – Television enlargers for the blind and partially sighted – Electronic reading machines for the blind and partially sighted
9023 00	Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses:
ex 9023 00 80	– Other: – Teaching aids and apparatus specifically designed for the use of the blind and partially sighted
ex 9102	Wrist-watches, pocket-watches and other watches, including stop-watches, other than those of heading No 9101 : – Braille watches with cases other than of precious metals
9504	Articles for funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment:
9504 90	– Other:
ex 9504 90 90	– – Other: – Tables games and accessories specially adapted for the use of the blind and partially sighted
Various	All other articles specially designed for the education, scientific or cultural advancement of the blind and partially sighted

ANNEX V

REPEALED REGULATION WITH LIST OF ITS SUCCESSIVE AMENDMENTS


Council Regulation (EEC) No 918/83 (OJ L 105, 23.4.1983, p. 1).
1985 Act of Accession, Annex I, Points I.1(e) and I.17 (OJ L 302, 15.11.1985, p. 139).
Council Regulation (EEC) No 3822/85 (OJ L 370, 31.12.1985, p. 22).
Commission Regulation (EEC) No 3691/87 (OJ L 347, 11.12.1987, p. 8).
Council Regulation (EEC) No 1315/88 (OJ L 123, 17.5.1988, p. 2).	only Article 2
Council Regulation (EEC) No 4235/88 (OJ L 373, 31.12.1988, p. 1).
Council Regulation (EEC) No 3357/91 (OJ L 318, 20.11.1991, p. 3).
Council Regulation (EEC) No 2913/92 (OJ L 302, 19.10.1992, p. 1).	only Article 252(1)
Council Regulation (EC) No 355/94 (OJ L 46, 18.2.1994, p. 5).
1994 Act of Accession, Annex I, Point XIII A.I.3 (OJ C 241, 29.8.1994, p. 274).
Council Regulation (EC) No 1671/2000 (OJ L 193, 29.7.2000, p. 11).
2003 Act of Accession, Annex to Protocol 3, Part one, Point 3 of (OJ L 236, 23.9.2003, p. 940).
Council Regulation (EC) No 274/2008 (OJ L 85, 27.3.2008, p. 1).

ANNEX VI

CORRELATION TABLE

Regulation (EEC) No 918/83	This Regulation
Article 1(1)	Article 1
Article 1(2)(a) and (b)	Article 2(1)(a) and (b)
Article 1(2)(c), first subparagraph	Article 2(1)(c), first subparagraph
Article 1(2)(c), second subparagraph, introductory sentence	Article 2(1)(c), second subparagraph, introductory sentence
Article 1(2)(c), second subparagraph, first indent	Article 2(1)(c), second subparagraph, point (i)
Article 1(2)(c), second subparagraph, second indent	Article 2(1)(c), second subparagraph, point (ii)
Article 1(2)(c), third subparagraph	Article 2(1)(c), third subparagraph
Article 1(2)(d) and (e)	Article 2(1)(d) and (e)
Article 1(3)	Article 2(2)
Article 2	Article 3
Article 3	Article 4
Article 4, first paragraph	Article 5(1)
Article 4, second paragraph	Article 5(2)
Article 5	Article 6
Article 6, first paragraph	Article 7(1)
Article 6, second paragraph	Article 7(2)
Article 7	Article 8
Article 8	Article 9
Article 9	Article 10
Article 10	Article 11
Article 11	Article 12
Article 12	Article 13
Article 13	Article 14
Article 14(1), introductory wording	Article 15(1), introductory wording
Article 14(1), first indent	Article 15(1)(a)
Article 14(1), second indent	Article 15(1)(b)
Article 14(2)	Article 15(2)
Article 15	Article 16
Article 16	Article 17
Article 17	Article 18
Article 18	Article 19
Article 19	Article 20
Article 25	Article 21
Article 26	Article 22
Article 27, first paragraph	Article 23(1)
Article 27, second paragraph	Article 23(2)
Article 28	Article 24
Article 29(1)	Article 25(1)
Article 29(2), introductory wording	Article 25(2), introductory wording
Article 29(2), first indent	Article 25(2)(a)
Article 29(2), second indent	Article 25(2)(b)
Article 29(2), third indent	Article 25(2)(c)
Article 30, first paragraph	Article 26(1)
Article 30, second paragraph	Article 26(2)
Article 31	Article 27
Article 32	Article 28
Article 33	Article 29
Article 34	Article 30
Article 35	Article 31
Article 36	Article 32
Article 37	Article 33
Article 38	Article 34
Article 39	Article 35
Article 40	Article 36
Article 41	Article 37
Article 42	Article 38
Article 43	Article 39
Article 44	Article 40
Article 45	Article 41
Article 50	Article 42
Article 51, introductory wording	Article 43, introductory wording
Article 51, first indent	Article 43(a)
Article 51, second indent	Article 43(b)
Article 52(1)	Article 44(1)
Article 52(2), introductory wording	Article 44(2), introductory wording
Article 52(2), first indent	Article 44(2)(a)
Article 52(2), second indent	Article 44(2)(b)
Article 53, introductory wording	Article 45, introductory wording
Article 53(a), introductory wording	Article 45(a), introductory wording
Article 53(a), first indent	Article 45(a)(i)
Article 53(a), second indent	Article 45(a)(ii)
Article 53(b), introductory wording	Article 45(b), introductory wording
Article 53(b), first indent	Article 45(b)(i)
Article 53(b), second indent	Article 45(b)(ii)
Article 54, introductory wording	Article 46, introductory wording
Article 54, first indent	Article 46(a)
Article 54, second indent	Article 46(b)
Article 56	Article 47
Article 57	Article 48
Article 58	Article 49
Article 59	Article 50
Article 59a(1) and (2)	Article 51(1) and (2)
Article 59a(3), introductory wording	Article 51(3), introductory wording
Article 59a(3), first indent	Article 51(3)(a)
Article 59a(3), second indent	Article 51(3)(b)
Article 59b	Article 52
Article 60(1)	Article 53(1)
Article 60(2), introductory sentence	Article 53(2), introductory sentence
Article 60(2), first indent	Article 53(2)(a)
Article 60(2), second indent	Article 53(2)(b)
Article 60(3)	Article 53(3)
Article 61(1)	Article 54(1)
Article 61(2), introductory wording	Article 54(2), introductory wording
Article 61(2), first indent	Article 54(2)(a)
Article 61(2), second indent	Article 54(2)(b)
Article 61(2), third indent	Article 54(2)(c)
Article 62	Article 55
Article 63	Article 56
Article 63a	Article 57
Article 63b	Article 58
Article 63c	Article 59
Article 64	Article 60
Article 65	Article 61
Article 66	Article 62
Article 67	Article 63
Article 68	Article 64
Article 69	Article 65
Article 70	Article 66
Article 71, first paragraph, introductory sentence	Article 67(1), introductory sentence
Article 71, first paragraph, first indent	Article 67(1), point (a)
Article 71, first paragraph, second indent	Article 67(1), point (b)
Article 71, second paragraph	Article 67(2)
Article 72(1), introductory sentence	Article 68(1), introductory sentence
Article 72(1), first indent	Article 68(1)(a)
Article 72(1), second indent	Article 68(1)(b)
Article 72(2)	Article 68(2)
Article 73	Article 69
Article 75	Article 70
Article 76	Article 71
Article 77	Article 72
Article 78	Article 73
Article 79	Article 74
Article 80	Article 75
Article 81	Article 76
Article 82	Article 77
Article 83	Article 78
Article 84	Article 79
Article 85	Article 80
Article 86	Article 81
Article 87	Article 82
Article 88	Article 83
Article 89, introductory wording	Article 84, introductory wording
Article 89, first indent	Article 84(a)
Article 89, second indent	Article 84(b)
Article 89, third indent	Article 84(c)
Article 90	Article 85
Article 91	Article 86
Article 92	Article 87
Article 93	Article 88
Article 94	Article 89
Article 95	Article 90
Article 96	Article 91
Article 97	Article 92
Article 98	Article 93
Article 99	Article 94
Article 100	Article 95
Article 101	Article 96
Article 102	Article 97
Article 103	Article 98
Article 104(1), introductory sentence	Article 99(1), introductory sentence
Article 104(1), first indent	Article 99(1)(a)
Article 104(1), second indent	Article 99(1)(b)
Article 104(1), third indent	Article 99(1)(c)
Article 104(2)	Article 99(2)
Article 105	Article 100
Article 106	Article 101
Article 107	Article 102
Article 108	Article 103
Article 109	Article 104
Article 110	Article 105
Article 111	Article 106
Article 112	Article 107
Article 113	Article 108
Article 114	Article 109(1)
—	Article 109(2)
Article 115, first paragraph	Article 110(1)
Article 115, second paragraph	Article 110(2)
Article 116	Article 111
Article 117	Article 112
Article 118(1)	Article 113
Article 119	Article 114
Article 120	Article 115
Article 121	Article 116
Article 122	Article 117
Article 123	Article 118
Article 124	Article 119
Article 125	Article 120
Article 126	Article 121
Article 127	Article 122
Article 128	Article 123
Article 129	Article 124
Article 130	Article 125
Article 131	Article 126
Article 132	Article 127
Article 133	Article 128
Article 134	Article 129
Article 135	Article 130
Article 136	Article 131
Article 139	Article 132
Article 140	—
Article 144	—
—	Article 133
Article 145	Article 134
Annexes I to IV	Annexes I to IV
—	Annex V
—	Annex VI

[^E0001]: OJ L 302, 19.10.1992, p. 1.

[^E0002]: OJ L 346, 29.12.2007, p. 6.

[^E0003]: OJ L 347, 11.12.2006, p. 1.

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