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

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.

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

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.

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

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

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.

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*.

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

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.

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.

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)

— “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”;

— “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”.

ANNEX II

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

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