# The European Union and European Atomic Energy Community (Immunities and Privileges) Order 2021, Article 12: Taxes and duty


(1) The Delegation shall have relief under arrangements made by the Commissioners for Her Majesty’s Revenue and Customs from all import and export duties and taxes and from all import or export prohibitions and restrictions on goods (including publications), materials and equipment imported or exported by the Delegation, which are necessary for the exercise of its Official Activities.
(2) If the Delegation sells or gives away the goods, materials or equipment imported with relief from duties and taxes under the terms of paragraph (1), it shall provide the Commissioners for Her Majesty’s Revenue and Customs with the respective import declarations and pay the applicable taxes and duties.
(3) In paragraph (2) the value of the goods, materials or equipment to be declared is the value of such goods, materials and equipment at the time of their disposal.

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Source: https://www.legislation.gov.uk/ukdsi/2021/9780348223637/article/12 (the official version)
Page: https://openlegislation.uk/draft-european-union-and-european-atomic-energy-community-immunities-and-privileges-order-2021/article-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.