Article 227 Pedagogic material and scientific equipment(Article 250(2)(d) of the Code)

Total relief from import duty shall be granted for pedagogic material and scientific equipment where the following conditions are fulfilled:

1. (a)

   they are owned by a person established outside the customs territory of the Union;

2. (b)

   they are imported by not-for-profit public or private scientific, teaching or vocational training establishments, and are exclusively used in teaching, vocational training or scientific research under the responsibility of the importing establishment;

3. (c)

   they are imported in reasonable numbers, having regard to the purpose of the import;

4. (d)

   they are not used for purely commercial purposes.

F1The applicant and the holder of the procedure may be established inside the customs territory of the Union.