# Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (codified version), Article 29

Extent: E+W+S+N.I.

Relief shall be limited to capital goods and other equipment which:
(a) except in special cases justified by the circumstances, have actually been used in the undertaking for a minimum of 12 months before the date on which the undertaking ceased to operate in the third country from which it has transferred its activities;
(b) are intended to be used for the same purposes after the transfer;
(c) are appropriate to the nature and size of the undertaking in question.

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Source: https://www.legislation.gov.uk/eur/2009/1186/article/29 (the official version)
Page: https://openlegislation.uk/eu-regulation-2009-1186/article-29
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.