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EU Customs Duty Exemption System
2020-05-20

 

[EU Customs Duty Exemption System]

 

 

Outline

 

For goods imported and exported in the EU, basically all goods are subject to customs duties, but in certain circumstances they may be exempted from customs duties. Council Regulation (EC) No.1186 / 2009 sets out the conditions under which import or export duty exemptions can be recognized.

 

If a customs exemption occurs for a specific use, the party involved is responsible for presenting evidence to the competent authority and must meet the exemption condition. In this situation, only the competent authorities of EU countries can authorize tariff reduction.

 

The reasons for the exemption of customs duties or the refund of the tax amount paid when the goods are imported into the EU member countries arise in various areas as follows and the reasons are similar to those prescribed by other countries other than the EU.

 

In addition, customs regulations may be exempted or refunded according to the regulations if there are special regulations for the following reasons.

- the procedures and requirements determined by the Committee.

   - can not impose tariffs for reasons other than fraud or obvious negligence of the person concerned.

 

 

 

Customs duty exemption system of EU

 

The EU regulates the customs exemption system of the Member States, including the EU Customs Law, its enforcement ordinance, and separate regulations, to determine such as exemption of customs duties and limit of exemption etc., and the specific exemption application and enforcement is delegated to the competent authorities in each country.

 

The EU regulations on exemption from customs duties are as follows.

 

Articles 236 to 241 of the EU Customs Act (CCC (EEC) No 2913/92)

http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:31992R2913:en:HTML

 

Article 877 to 912 of the Enforcement Regulations of the EU Customs Act (CCIP (EEC) No 2454/93)

http://eur-lex.europa.eu/legal-content/EN/TXT/?qid=1408849347657&uri=CELEX:31993R2454

 

Implementation regulations for exemption from EU customs duties (COUNCIL REGULATION (EC) No 1186/2009)

http://eur-lex.europa.eu/legal-content/EN/ALL/;ELX_SESSIONID=bnjQTkTh0JjMLvZJBGJbJ1K1PxVy2ys32tvSrDX9ttfn9Gh0nMyH!1141609685?uri=CELEX:32009R1186

 

Commission Regulation (EC) No.1186 / 2009 (November 16, 2009) on the establishment of the EU customs exemption system

http://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX:32009R1186

 

Related site

http://europa.eu/legislation_summaries/customs/l11002_en.htm

 

 

Relief on importation

 

 

Duty-free of personal property

 

 

Personal property belonging to natural persons transferring their normal place of residence from a third country to the Community

 

A personal property accompanied by his / her relocation to an EU country which belongs to a person who has lived in a non-EU country for more than 12 consecutive months.

 

Exemptions are those that have been used or used for at least six months before moving.

 

No relief shall be granted for:

- alcoholic products;

- tobacco or tobacco products;

- commercial means of transport;

- articles for use in the exercise of a trade or profession, other than portable instruments of the applied or liberal arts.

 

 

Goods for marriage

 

Goods furniture and gifts for marriage from residents of third countries are exempt from import duty.

 

However, the following points should be noted.

- Gift is less than 1,000 euros per item

- The exemption from import duty is for a person who has lived in a third country for at least 12 consecutive months and is recognized only by the person to whom the marriage certificate is to be submitted.

- Items subject to exemption must be imported within 2 months before marriage and within 4 months after marriage.

- Excluding alcohol and cigarettes

 

 

Personal property acquired by inheritance

 

Personal property inherited from EU residents

 

No relief shall be granted for:

- alcoholic products;

- tobacco and tobacco products;

- commercial means of transport;

- articles for use in the exercise of a business or profession

- stocks of raw materials and finished or semi-finished products;

- livestock and stocks of agricultural products exceeding the quantities appropriate to normal family requirements.

 

 

School outfits, educational materials and related household effects

 

Clothing, study materials and household items of students entering the EU to study are exempt from customs duties.

 

However, the following points should be noted:

- Pupil or student’ means any person enrolled in an educational establishment in order to attend full-time the courses offered therein;

- ‘outfit’ means underwear or household linen as well as clothing, whether or not new;

- ‘educational materials’ means objects and instruments (including calculators and typewriters) normally used by pupils or students for the purposes of their studies.

 

- Relief shall be granted at least once per school year.

 

 

 

Items of negligible value, non-commercial products, capital goods, included in traveler's personal baggage

 

 

Products with negligible values

 

Consignments whose intrinsic value does not exceed a total of 150 shall be exempt from customs duties and shall not apply to alcohol, perfume, tobacco or tobacco products.

 

 

Non-commercial small cargo

 

Non-commercial goods sent individually or personally from third countries are exempt from customs duties.

- It is less than 45 euros per consignment,

- and must be sent to the consignee free of charge.

 

If the consignment is a cigarette, liquor or perfume, the following quantity restrictions apply at the same time besides the above requirements.

 

tobacco products:

- 50 cigarettes

- 25 cigarillos (cigars of a maximum weight of three grams each),

- 10 cigars,

- 50 grams of smoking tobacco

 

Alcohols and alcoholic beverages:

- distilled beverages and spirits of an alcoholic strength by volume exceeding 22 % volume; non-denatured ethyl alcohol of 80 % volume and over: one litre, or

- stilled beverages and spirits, and aperitifs with a wine or alcoholic base, tafia, saké or similar beverages, of an alcoholic strength by volume not exceeding 22 % volume; sparkling wines, liqueur wines: one litre

- still wines: two litres;

 

Perfumes, toilet waters

- perfumes: 50 grams

- toilet waters : 0.25 litre

 

 

The capital goods and other equipment belonging to undertakings which move to the customs territory of the Community

 

The capital goods and other equipment belonging to undertakings which definitively cease their activity in a third country and move to the customs territory of the Community in order to carry on a similar activity there, shall be admitted free of import duties. Where the undertaking transferred is an agricultural holding, its livestock shall also be admitted free of import duties.

 

However, the following points should be noted.

- Must be used for more than 12 consecutive months for the same purpose before suspension

- Be used for the same purpose after transportation, to suit the nature and scale of the business

- Duty-free companies are not subject to the merger of companies in the region or the companies that transport the assets for absorption by domestic enterprises.

 

No relief shall be granted for:

- means of transport which are not of the nature of instruments of production or of the service industry;

- supplies of all kinds intended for human consumption or for animal feed;

- fuel and stocks of raw materials or finished or semi-finished products;

- livestock in the possession of dealers.

 

 

VAT exemption

 

If VAT is exempted according to the relevant regulations of each country, tariffs are also exempted.

 

 

 

Agriculture, biology, chemistry, pharmaceutical and medical products

 

 

Products obtained by EU agricultural producers on farms located in third countries

 

Agricultural, stock-farming, bee-keeping, horticultural and forestry products from properties located in a third country adjoining the customs territory of the Community, which are operated by agricultural producers having their principal undertaking within the said customs territory and adjacent to the third country concerned shall be admitted free of import duties.

- Relief shall be limited to products which have not undergone any treatment other than that which normally follows their harvest or production.

 

 

Seeds, fertilizer products for use in properties adjoining EU

 

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.

 

 

Educational, scientific and cultural materials; scientific instruments and apparatus

 

The educational, scientific and cultural materials and scientific instruments and apparatus imported from private establishments principally engaged in education or scientific research and authorised by the competent authorities of the Member States shall be admitted free of import duties.

 

Scientific instruments or apparatus shall be admitted free of import duties only if they are intended to be used for non-profit-making scientific research or educational purposes or imported for nonprofit purposes.

 

 

Laboratory animals and biological or chemical substances intended for research

 

Biological or chemical substances included in a list drawn up in accordance with the procedure referred to in Article 247a of Regulation (EEC) No 2913/92, which are imported exclusively for non-commercial purposes shall be granted relief from import duties.

 

These substances shall be limited to animals and biological or chemical substances which are intended for either:

- public establishments principally engaged in education or scientific research or those departments of public establishments which are principally engaged in education or scientific research; or

- private establishments principally engaged in education or scientific research and authorised by the competent authorities of the Member States

 

 

Therapeutic substances of human origin and blood-grouping and tissue-typing reagents

 

the following substances shall be admitted free of import duties:

- therapeutic substances of human origin;

- blood-grouping reagents;

- tissue-typing reagents.

 

‘Therapeutic substances of human origin’ means human blood and its derivatives (whole human blood, dried human plasma, human albumin and fixed solutions of human plasma protein, human immunoglobulin and human fibrinogen);

 

‘blood-grouping reagents’ means all reagents, whether of human, animal, plant or other origin used for blood-type grouping and for the detection of blood incompatibilities;

 

‘tissue-typing reagents’ means all reagents whether of human, animal, plant or other origin used for the determination of human tissue-types.

 

 

Instruments and apparatus intended for medical research, establishing medical diagnoses or carrying out medical treatment

 

Instruments and apparatus intended for medical research, establishing medical diagnoses or carrying out medical treatment which are donated either by a charitable or philanthropic organisation or by a private individual to health authorities, hospital departments or medical research institutions approved by the competent authorities of the Member States to receive such articles duty free, or which are purchased by such health authorities, hospitals or medical research institutions entirely with funds supplied by a charitable or philanthropic organisation or with voluntary contributions, shall be admitted free of import duties, always provided.

 

 

Reference substances for the quality control of medicinal products

 

Consignments which contain samples of reference substances approved by the World Health Organisation for the quality control of materials used in the manufacture of medicinal products and which are addressed to consignees authorised by the competent authorities of the Member States to receive such consignments free of duty shall be admitted free of import duties.

 

 

Pharmaceutical products used at international sports events

 

Pharmaceutical products for human or veterinary medical use by persons or animals coming from third countries to participate in international sports events organised in the territory of EU, shall, within the limits necessary to meet their requirements throughout their stay in that territory, be admitted free of import duties.

 

 

 

Other categories

 

 

Goods for charitable or philanthropic organisations

Basic necessities imported by State organisations or other charitable or philanthropic organisations approved by the competent authorities for distribution free of charge to needy persons shall be admitted free of import duties. However, the following products are not applicable.

- alcoholic products;

- tobacco or tobacco products;

- coffee and tea;

- motor vehicles other than ambulances.

 

Provisions designed specifically for education, science or cultural development of the visually handicapped persons are exempt from import duties.

 

Articles specially designed for the education, employment or social advancement of physically or mentally handicapped persons other than blind persons shall be admitted free of import duties.

 

Goods imported for free circulation to disaster victims by disaster-relief agencies shall be admitted free of import duties.

 

 

Honorary decorations or awards Related to international relations

 

In respect of activities in the fields of sports, arts and science, cups, medals and other items with similar symbolic connotations awarded to third-country nationals who have a regular residence in the EU area are exempt from import duties.

 

 

Presents received in the context of international relations

 

The following presents imported in the context of international relations are exempt from customs duties.

- Goods received as gifts from the host authorities during the official visit to a third country

- Goods imported into the customs territory of the Community by persons coming to pay an official visit in the customs territory of the Community and who intend to offer them on that occasion as gifts to the host authorities

- Goods sent as gifts, in token of friendship or goodwill, by an official body, public authority or group which is located in a third country, to an official body or public authority

 

No relief shall be granted for alcoholic products, tobacco or tobacco products.

 

 

Goods to be used by monarchs or Heads of State

 

The following shall be admitted free of import duties, within the limits and under the conditions laid down by the competent authorities.

- gifts to reigning monarchs and Heads of State,

- goods to be used or consumed by reigning monarchs and Heads of State of third countries, or persons officially representing them, during their official stay in the customs territory of EU. However, relief may be made subject, by the Member State of importation, to reciprocal treatment.

 

Provisions above are also applicable to persons enjoying prerogatives at international level analogous to those enjoyed by reigning monarchs or Heads of State.

 

 

Goods imported for trade promotion purposes

 

Samples of goods of negligible value

- The competent authorities may require that it be drilled, marked as a sample, or otherwise used as a sample only.

 

Printed matter and advertising material

 

Products used or consumed at trade shows or similar events

 

 

Goods imported for examination, analysis or test purposes

 

Goods which are to undergo examination, analysis or tests to determine their composition, quality or other technical characteristics for purposes of information or industrial or commercial research shall be admitted free of import duties.

 

 

Trademarks, patterns or designs sent to organisations protecting patent and copyrights.

 

Trademarks, patterns or designs and their supporting documents, as well as applications for patents for invention or the like, to be submitted to the bodies competent to deal with the protection of copyrights or the protection of industrial or commercial patent rights, shall be admitted free of import duties.

 

 

Tourist information literature

 

Documentation (leaflets, brochures, books, magazines, guidebooks, posters whether or not framed, unframed photographs and photographic enlargements, maps , window transparencies, and illustrated calendars) intended to be distributed free of charge for a person attending cultural, tourist, sporting, religious or trade or professional meetings or events shall be admitted free of import duties.

 

 

Miscellaneous documents and articles

 

The following shall be admitted free of import duties:

 

documents sent free of charge to the public services of Member States;

publications of foreign governments and publications of official international bodies intended for distribution without charge;

ballot papers for elections organised by bodies set up in third countries;

 

objects to be submitted as evidence or for like purposes to the courts or other official agencies of the Member States;

 

specimen signatures and printed circulars concerning signatures sent as part of customary exchanges of information between public services or banking establishments;

official printed matter sent to the central banks of the Member States;

reports, statements, notes, prospectuses, application forms and other documents drawn up by companies registered in a third country and sent to the bearers or subscribers of securities issued by such companies;

recorded media (punched cards, sound recordings, microfilms, etc.) used for the transmission of information sent free of charge to the addressee, in so far as duty-free admission does not give rise to abuses or to major distortions of competition;

files, archives, printed forms and other documents to be used in international meetings, conferences or congresses, and reports on such gatherings;

plans, technical drawings, traced designs, descriptions and other similar documents imported with a view to obtaining or fulfilling orders in third countries or to participating in a competition held in the customs territory of the Community;

documents to be used in examinations held in the customs territory of the Community by institutions set up in third countries;

printed forms to be used as official documents in the international movement of vehicles or goods, within the framework of international conventions;

printed forms, labels, tickets and similar documents sent by transport undertakings or by undertakings of the hotel industry in a third country to travel agencies set up in the customs territory of the Community;

printed forms and tickets, bills of lading, way-bills and other commercial or office documents which have been used;

official printed forms from third country or international authorities, and printed matter conforming to international standards sent for distribution by third country associations to corresponding associations located in the customs territory of the Community;

photographs, slides and stereotype mats for photographs, whether or not captioned, sent to press agencies or newspaper or magazine publishers;

tax and similar stamps proving payment of charges in third countries.

 

 

Ancillary materials for the stowage and protection of goods during their transport

 

The various materials such as rope, straw, cloth, paper and cardboard, wood and plastics which are used for the stowage and protection shall be admitted free of import duties. These materials can be reused.

 

 

Litter, fodder and feedingstuffs for animals during their transport

 

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 shall be admitted free of import duties.

 

 

Fuel and lubricants present in cars and motor cycles

 

Fuel included in cars and motorcycles entering the EU is exempted from import duties up to 10 liters per vehicle.

 

Lubricants are exempt from import duties only if they are present in the vehicle and are required for normal operation.

 

 

Materials for war victims

 

Materials for the construction, upkeep or ornamentation of memorials to, or cemeteries for, war victims shall be admitted free of import duties.

 

 

Funerary articles

 

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 shall be admitted free of import duties. This does not reflect, by either their nature or their quantity, any commercial intent.

 

 

 

Relief form export duties

 

 

Consignments of negligible value

 

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.

 

 

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

 

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 shall be limited to domesticated animals in numbers appropriate to the nature and size of the agricultural undertaking.

 

 

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

 

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.

- The relief shall be limited to products which have not undergone any treatment other than that which normally follows their harvest or production.

 

 

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

 

Seeds for use on properties located in a third country adjacent to the customs territory of EU 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.

 

 

Fodder and feedingstuffs accompanying animals during their exportation

 

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.