# Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code, Article 227: Pedagogic material and scientific equipment(Article 250(2)(d) of the Code)

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

Total relief from import duty shall be granted for pedagogic material and scientific equipment where the following conditions are fulfilled:
(a) they are owned by a person established outside the customs territory of the Union;
(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;
(c) they are imported in reasonable numbers, having regard to the purpose of the import;
(d) they are not used for purely commercial purposes.
The applicant and the holder of the procedure may be established inside the customs territory of the Union.

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Source: https://www.legislation.gov.uk/eur/2015/2446/article/227 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2446/article-227
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.