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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)

EU Regulation No 1186/2009 · Adopted 16 November 2009 · Extends to United Kingdom

Original text. legislation.gov.uk does not revise this item, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Council Regulation (EC) No 1186/2009

of 16 November 2009

setting up a Community system of reliefs from customs duty

(codified version)

C1

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Community, and in particular Articles 26, 37 and 308 thereof,

Having regard to the proposal from the Commission,

Having regard to the Opinion of the European Parliamentf1,

Whereas:

(1)

Council Regulation (EEC) No 918/83 of 28 March 1983 setting up a Community system of reliefs from customs dutyf2 has been substantially amended several timesf3. In the interests of clarity and rationality the said Regulation should be codified.

(2)

In the absence of a specific measure of derogation adopted in accordance with the provisions of the Treaty, Common Customs Tariff duties are applicable to all goods imported into the Community. The same is true in the case of agricultural levies and all other import charges laid down under the common agricultural policy or the specific arrangements applicable to certain goods resulting from the processing of agricultural products.

(3)

However, in certain well-defined circumstances, where by virtue of the special conditions under which goods are imported the usual need to protect the economy is absent, such taxation is not justified.

(4)

It is desirable that in such circumstances arrangements be made, as they have been traditionally in most systems of customs rules, to allow goods to enjoy relief from the application of import duties to which they would normally be liable.

(5)

Such relief arrangements may also be the result of multilateral international conventions to which all or some of the Member States are contracting parties. While the Community should apply such conventions, this presupposes the introduction of Community rules on reliefs from customs duties designed, in accordance with the requirements of the Customs Union, to eliminate differences in the aim, scope and conditions for application of the reliefs contained in those conventions, and to enable all those concerned to enjoy the same advantages throughout the Community.

(6)

Certain reliefs applied in the Member States stem from specific conventions concluded with third countries or international organisations. Such conventions, given their purpose, concern only the signatory Member State. It does not appear necessary to define, at Community level, conditions for granting such reliefs, but appears sufficient simply to authorise the Member State in question to grant those reliefs, where necessary, by means of an appropriate procedure instituted for this purpose.

(7)

The implementation of the common agricultural policy means that in certain circumstances export duties may be charged on some goods. It is therefore also necessary to specify at Community level the cases in which relief from such duties may be granted.

(8)

In the interests of legal clarity, the provisions of Community Acts containing certain relief measures not affected by this Regulation should be listed.

(9)

This Regulation does not preclude the application by Member States of import or export prohibitions or restrictions which are justified on grounds of public morality, public policy or public security, protection of health and life of humans, animals or plants, protection of national treasures possessing artistic, historical or archaeological value or protection of industrial or commercial property.

(10)

With regard to the reliefs granted within the amounts fixed in euro, rules for the conversion of such amounts into national currencies should be drawn up,

HAS ADOPTED THIS REGULATION:

Annotations to the whole text

Modifications

C1

Regulation excluded (1.8.2021) by The Value Added Tax Regulations 1995 (S.I. 1995/2518), regs. 133AD(a), 133L (as inserted by S.I. 2021/715, regs. 1, 43, 47)

Footnotes

f1

Opinion of 24 March 2009 (not yet published in the Official Journal).

f2

OJ L 105, 23.4.1983, p. 1.

f3

See Annex V.

Contents

  1. Title I: SCOPE AND DEFINITIONS
  2. 1Article 1
  3. 2Article 2
  4. Title II: RELIEF FROM IMPORT DUTY
  5. Chapter I: Personal property belonging to natural persons transferring their normal place of residence from a third country to the Community
  6. 3Article 3
  7. 4Article 4
  8. 5Article 5
  9. 6Article 6
  10. 7Article 7
  11. 8Article 8
  12. 9Article 9
  13. 10Article 10
  14. 11Article 11
  15. Chapter II: Goods imported on the occasion of a marriage
  16. 12Article 12
  17. 13Article 13
  18. 14Article 14
  19. 15Article 15
  20. 16Article 16
  21. Chapter III: Personal property acquired by inheritance
  22. 17Article 17
  23. 18Article 18
  24. 19Article 19
  25. 20Article 20
  26. Chapter IV: School outfits, educational materials and related household effects
  27. 21Article 21
  28. 22Article 22
  29. Chapter V: Consignments of negligible value
  30. 23Article 23
  31. 24Article 24
  32. Chapter VI: Consignments sent by one private individual to another
  33. 25Article 25
  34. 26Article 26
  35. 27Article 27
  36. Chapter VII: Capital goods and other equipment imported on the transfer of activities from a third country into the Community
  37. 28Article 28
  38. 29Article 29
  39. 30Article 30
  40. 31Article 31
  41. 32Article 32
  42. 33Article 33
  43. 34Article 34
  44. Chapter VIII: Products obtained by Community farmers on properties located in a third country
  45. 35Article 35
  46. 36Article 36
  47. 37Article 37
  48. 38Article 38
  49. Chapter IX: Seeds, fertilizers and products for the treatment of soil and crops imported by agricultural producers in third countries for use in properties adjoining those countries
  50. 39Article 39
  51. 40Article 40
  52. Chapter X: Goods contained in travellers’ personal luggage
  53. 41Article 41
  54. Chapter XI: Educational, scientific and cultural materials; scientific instruments and apparatus
  55. 42Article 42
  56. 43Article 43
  57. 44Article 44
  58. 45Article 45
  59. 46Article 46
  60. 47Article 47
  61. 48Article 48
  62. 49Article 49
  63. 50Article 50
  64. 51Article 51
  65. 52Article 52
  66. Chapter XII: Laboratory animals and biological or chemical substances intended for research
  67. 53Article 53
  68. Chapter XIII: Therapeutic substances of human origin and blood-grouping and tissue-typing reagents
  69. 54Article 54
  70. 55Article 55
  71. 56Article 56
  72. Chapter XIV: Instruments and apparatus intended for medical research, establishing medical diagnoses or carrying out medical treatment
  73. 57Article 57
  74. 58Article 58
  75. Chapter XV: Reference substances for the quality control of medicinal products
  76. 59Article 59
  77. Chapter XVI: Pharmaceutical products used at international sports events
  78. 60Article 60
  79. Chapter XVII: Goods for charitable or philanthropic organisations: articles intended for the blind and other handicapped persons
  80. For general purposes
  81. 61Article 61
  82. 62Article 62
  83. 63Article 63
  84. 64Article 64
  85. 65Article 65
  86. For the benefit of handicapped persons
  87. Articles for the use of the blind
  88. 66Article 66
  89. 67Article 67
  90. Articles for the use of other handicapped persons
  91. 68Article 68
  92. 69Article 69
  93. Common provisions
  94. 70Article 70
  95. 71Article 71
  96. 72Article 72
  97. 73Article 73
  98. For the benefit of disaster victims
  99. 74Article 74
  100. 75Article 75
  101. 76Article 76
  102. 77Article 77
  103. 78Article 78
  104. 79Article 79
  105. 80Article 80
  106. Chapter XVIII: Honorary decorations or awards
  107. 81Article 81
  108. Chapter XIX: Presents received in the context of international relations
  109. 82Article 82
  110. 83Article 83
  111. 84Article 84
  112. Chapter XX: Goods to be used by monarchs or Heads of State
  113. 85Article 85
  114. Chapter XXI: Goods imported for trade promotion purposes
  115. Samples of goods of negligible value
  116. 86Article 86
  117. Printed matter and advertising material
  118. 87Article 87
  119. 88Article 88
  120. 89Article 89
  121. Products used or consumed at a trade fair or similar event
  122. 90Article 90
  123. 91Article 91
  124. 92Article 92
  125. 93Article 93
  126. 94Article 94
  127. Chapter XXII: Goods imported for examination, analysis or test purposes
  128. 95Article 95
  129. 96Article 96
  130. 97Article 97
  131. 98Article 98
  132. 99Article 99
  133. 100Article 100
  134. 101Article 101
  135. Chapter XXIII: Consignments sent to organisations protecting copyrights or industrial and commercial patent rights
  136. 102Article 102
  137. Chapter XXIV: Tourist information literature
  138. 103Article 103
  139. Chapter XXV: Miscellaneous documents and articles
  140. 104Article 104
  141. Chapter XXVI: Ancillary materials for the stowage and protection of goods during their transport
  142. 105Article 105
  143. Chapter XXVII: Litter, fodder and feedingstuffs for animals during their transport
  144. 106Article 106
  145. Chapter XXVIII: Fuel and lubricants present in land motor vehicles and special containers
  146. 107Article 107
  147. 108Article 108
  148. 109Article 109
  149. 110Article 110
  150. 111Article 111
  151. Chapter XXIX: Materials for the construction, upkeep or ornamentation of memorials to, or cemeteries for, war victims
  152. 112Article 112
  153. Chapter XXX: Coffins, funerary urns and ornamental funerary articles
  154. 113Article 113
  155. Title III: RELIEF FROM EXPORT DUTIES
  156. Chapter I: Consignments of negligible value
  157. 114Article 114
  158. Chapter II: Domesticated animals exported at the time of transfer of agricultural activities from the Community to a third country
  159. 115Article 115
  160. Chapter III: Products obtained by agricultural producers farming on properties located in the Community
  161. 116Article 116
  162. 117Article 117
  163. 118Article 118
  164. Chapter IV: Seeds exported by agricultural producers for use on properties located in third countries
  165. 119Article 119
  166. 120Article 120
  167. Chapter V: Fodder and feedingstuffs accompanying animals during their exportation
  168. 121Article 121
  169. Title IV: GENERAL AND FINAL PROVISIONS
  170. 122Article 122
  171. 123Article 123
  172. 124Article 124
  173. 125Article 125
  174. 126Article 126
  175. 127Article 127
  176. 128Article 128
  177. 129Article 129
  178. 130Article 130
  179. 131Article 131
  180. 132Article 132
  181. 133Article 133
  182. 134Article 134
  183. Signature
  184. Annex I
  185. ABooks, publications and documents
  186. BVisual and auditory materials of an educational, scientific or cultural character
  187. Annex II
  188. AVisual and auditory materials of an educational, scientific or cultural character
  189. BCollector’s pieces and works of art of an educational, scientific or cultural character
  190. Annex IIIAnnex III
  191. Annex IVAnnex IV
  192. Annex VREPEALED REGULATION WITH LIST OF ITS SUCCESSIVE AMENDMENTS
  193. Annex VIAnnex VI