HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"L 314/20
EN
Official Journal of the European Union
29.11.2011
COMMISSION IMPLEMENTING REGULATION (EU) No 1225/2011
of 28 November 2011
for the purposes of Articles 42 to 52, 57 and 58 of Council Regulation (EC) No 1186/2009 setting
up a Community system of reliefs from customs duty
(codification)
THE EUROPEAN COMMISSION,
referred to as ‘goods’, shall entail the following obligations on
the part of the establishment or organisation to which the
goods are consigned:
Having regard to the Treaty on the Functioning of the European
Union,
(a) to dispatch the goods in question directly to the declared
Having regard to Council Regulation (EC) No 1186/2009 of
place of destination;
16 November 2009 setting up a Community system of reliefs
from customs duty ( 1 ),
(b) to account for them in its inventory;
Whereas:
(1) Commission
Regulation
(EEC)
No
2290/83
of
29
July (c) to facilitate any verification which the competent authorities
1983 laying down provisions for the implementation
consider necessary in order to ensure that the conditions for
of Articles 50 to 59b, 63a and 63b of Council Regu
granting admission free of import duties are satisfied, or
lation (EEC) No 918/83 setting up a Community system
remain satisfied.
of reliefs from customs duty ( 2 ) has been substantially
amended several times ( 3 ). In the interests of clarity and
rationality the said Regulation should be codified.
In addition, in the case of goods referred to in Articles 44(1)
and 45 of Regulation (EC) No 1186/2009, it shall entail the
(2) The
measures
provided
for
in
this
Regulation
are
in obligation on the part of the establishment or organisation to
accordance with the opinion of the Customs Code
which the goods are consigned to use those goods exclusively
Committee,
for non-commercial purposes within the meaning of point (b)
of Article 46 of that Regulation.
HAS ADOPTED THIS REGULATION:
2. Heads
of
establishments
or
organisations
to
which
the
CHAPTER I
goods are consigned, or their authorised representatives, shall
furnish the competent authorities with a statement declaring
SCOPE
that they are aware of the various obligations listed in
Article 1
paragraph 1 and including an undertaking to comply with
them.
This Regulation lays down provisions for the implementation
of Articles 42 to 52, 57 and 58 of Regulation (EC) No
1186/2009.
The competent authorities may require that the statement
referred to in the first subparagraph be produced for each
CHAPTER II
import, or for several imports, or for all the imports to be
carried out by the establishment or organisation to which the
GENERAL PROVISIONS
goods are consigned.
SECTION 1
Obligations on the part of the establishment or organisation
SECTION 2
to which the goods are consigned
Provisions to be applied where the goods are lent, hired out or
Article 2
transferred
1. The admission free of import duties of educational,
Article 3
scientific and cultural materials referred to in Article 43,
44(1) and 45 of Regulation (EC) No 1186/2009, hereinafter
1. Where the first subparagraph of Article 48(2) of Regu
lation (EC) No 1186/2009 is applied, the establishment or
organisation to which goods are lent, hired out or transferred
( 1 ) OJ L 324, 10.12.2009, p. 23.
( 2 ) OJ L 220, 11.8.1983, p. 20.
shall, from the date of receipt of the goods, comply with the
( 3 ) See Annex II.
same obligations as those set out in Article 2 of this Regulation.

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EN
29.11.2011 Official
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Union L
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2. Where
the
establishment
or
organisation
to
which
the mean those characteristics resulting from the construction of
goods are lent, hired out or transferred is situated in a
that instrument or apparatus or from adjustments to a
Member State other than that in which the establishment that
standard instrument or apparatus which make it possible to
lent, hired out or transferred the goods is situated, upon the
obtain high-level performances above those normally required
dispatch of such goods the competent customs office of the
for industrial or commercial use.
Member State of dispatch shall issue a T 5 control copy in
accordance with the rules laid down in Articles 912a to 912g
of Commission Regulation (EEC) No 2454/93 ( 1 ) in order to
ensure that such goods are put to a use entitling them to
Where it is not possible to establish clearly on the basis of its
continue to qualify for admission free of import duties.
objective technical characteristics whether an instrument or
apparatus is to be regarded as a scientific instrument or
apparatus, reference shall be made to the use of the instrument
or apparatus for which admission free of import duties is
For this purpose, the T 5 control copy shall include, in box 104
requested. If this examination shows that the instrument or
under the heading ‘other’, one of the entries listed in Annex I.
apparatus in question is used for scientific purposes, it shall
be deemed to be of a scientific nature.
3. Paragraphs 1 and 2 shall apply mutatis mutandis to the
loan, hire or transfer of spare parts, components or specific
Article 6
accessories for scientific instruments or apparatus, and to
tools for the maintenance, control, calibration or repair of
1. In
order
to
obtain
admission
free
of
import
duties
of
a
scientific instruments or apparatus, which have been admitted
scientific instrument or apparatus under Article 44(1) of Regu
free of import duties under Article 45 of Regulation (EC) No
lation (EC) No 1186/2009, the heads of the establishments or
1186/2009.
organisations to which the goods are consigned, or their auth

orised representatives, shall submit an application to the
competent authority of the Member State in which the estab
lishment or organisation is situated.
CHAPTER III
SPECIFIC PROVISIONS RELATING TO THE ADMISSION FREE
OF IMPORT DUTIES OF EDUCATIONAL, SCIENTIFIC OR
2. The
application
referred
to
in
paragraph
1
shall
contain
CULTURAL MATERIALS IN ACCORDANCE WITH ARTICLE 43
the following information relating to the instrument or
OF REGULATION (EC) No 1186/2009
apparatus in question:
Article 4
In order to obtain admission free of import duties of goods in
(a) the precise trade description of the instrument or apparatus
accordance with Article 43 of Regulation (EC) No 1186/2009,
used by the manufacturer, its presumed Combined Nomen
the heads of the establishments or organisations to which the
clature classification and the objective technical char
goods are consigned, or their authorised representatives, shall
acteristics on the basis of which the instrument or
submit an application to the competent authority of the
apparatus is considered to be scientific;
Member State in which the establishment or organisation is
situated.
(b) the name or business name and address of the manufacturer
and, if available, of the supplier;
Such application shall be accompanied by all information which
the competent authority considers necessary for the purpose of
determining whether the conditions laid down for granting
(c) the country of origin of the instrument or apparatus;
admission free of import duties are fulfilled.
(d) the place where the instrument or apparatus is to be used;
CHAPTER IV
SPECIFIC PROVISIONS RELATING TO THE ADMISSION FREE
OF IMPORT DUTIES OF SCIENTIFIC INSTRUMENTS AND
(e) the precise use for which the instrument or apparatus is
APPARATUS UNDER ARTICLES 44 AND 46 OF REGULATION
intended;
(EC) No 1186/2009
Article 5
(f) the price of the instrument or apparatus or its value for
For the purposes of point (a) of Article 46 of Regulation (EC)
customs purposes;
No 1186/2009, the objective technical characteristics of a
scientific instrument or apparatus shall be understood to
( 1 ) OJ L 253, 11.10.1993, p. 1.
(g) the quantity of the instrument or apparatus in question.

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L 314/22
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Official Journal of the European Union
29.11.2011
Documentary evidence providing all relevant information on
Article 12
the characteristics and technical specifications of the instrument
or apparatus shall be furnished with the application.
Article 8 shall apply mutatis mutandis to authorisations for
admission free of import duties issued under Article 45 of
Regulation (EC) No 1186/2009.
Article 7
CHAPTER VI
The competent authority of the Member State in which is
situated the establishment or organisation to which the goods
SPECIFIC PROVISIONS RELATING TO THE ADMISSION FREE
are consigned shall take a direct decision on applications under
OF IMPORT DUTIES OF MEDICAL INSTRUMENTS OR
Article 6 in all cases.
APPARATUS UNDER ARTICLES 57 AND 58 OF REGULATION
(EC) No 1186/2009
Article 13
Article 8
1. In
order
to
obtain
admission
free
of
import
duties
of
Authorisations for admission free of import duties shall be valid
instruments or apparatus under Articles 57 and 58 of Regu
for a period of six months.
lation (EC) No 1186/2009, the heads of the establishments or
organisations to which the goods are consigned, or their auth
orised representatives shall submit an application to the
competent authority of the Member State in which the estab
The competent authorities may, however, set a longer period in
lishment or organisation is situated.
the light of the particular circumstances of each case.
2. The
application
referred
to
in
paragraph
1
shall
contain
CHAPTER V
the following information relating to the instrument or
apparatus in question:
SPECIFIC PROVISIONS RELATING TO THE ADMISSION FREE
OF IMPORT DUTIES OF SPARE PARTS, COMPONENTS,
SPECIFIC ACCESSORIES AND TOOLS UNDER ARTICLE 45 OF
(a) the precise trade description of the instrument or apparatus
REGULATION (EC) No 1186/2009
used by the manufacturer, and its presumed classification in
the Combined Nomenclature;
Article 9
For the purpose of Article 45(a) of Regulation (EC) No
1186/2009 specific accessories means those articles specially
(b) the name or business name and address of the manufacturer
designed for use with a specific scientific instrument or
and, if available, of the supplier;
apparatus for the purpose of improving its performance and
scope.
(c) the country of origin of the instrument or apparatus;
Article 10
(d) the place where the instrument or apparatus is to be used;
In order to obtain admission free of import duties under
Article 45 of Regulation (EC) No 1186/2009, either of spare
parts, components or specific accessories, or of tools, the heads
(e) the use to which the instrument or apparatus is to be put.
of the establishments or organisations to which the goods are
consigned, or their authorised representatives, shall submit an
application to the competent authority of the Member State in
3. In the case of a gift, the application shall also include:
which the establishment or organisation is situated.
(a) the name or business name and address of the donor;
This application shall be accompanied by all data deemed
necessary by the competent authority for the purpose of deter
(b) a declaration by the applicant to the effect that:
mining whether the conditions laid down in Article 45 of
Regulation (EC) No 1186/2009 are fulfilled.
(i) the donation of the instrument or apparatus in question
does not conceal any commercial intent on the part of
Article 11
the donor;
The competent authority of the Member State in which is
situated the establishment or organisation to which the goods
(ii) the donor is in no way associated with the manufacturer
are consigned shall take a direct decision in respect of the
of the instruments or apparatus whose admission free of
application referred to in Article 10.
import duties is requested.

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29.11.2011 Official
Journal
of
the
European
Union L
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Article 14
CHAPTER VIII
The competent authority of the Member State in which is
SPECIFIC PROVISIONS RELATING TO THE ADMISSION FREE
situated the establishment or organisation to which the goods
OF IMPORT DUTIES OF EQUIPMENT UNDER ARTICLES 51
are consigned shall take a direct decision on applications in all
AND 52 OF REGULATION (EC) No 1186/2009
cases.
Article 19
1. In
order
to
obtain
admission
free
of
import
duties
of
Article 15
equipment under Articles 51 and 52 of Regulation (EC) No
1186/2009, the heads of the scientific research establishments
Articles 13 and 14 shall apply mutatis mutandis to spare parts,
or organisations based outside the Union or their authorised
components, specific accessories and tools to be used for the
representatives shall submit an application to the competent
maintenance, checking, calibration or repair of instruments or
authority of the Member State in which the scientific research
apparatus admitted free of import duties pursuant to
establishment or organisation based in the Union is situated.
Article 57(2)(a) and (b) of Regulation (EC) No 1186/2009.
2. The
application
referred
to
in
paragraph
1
shall
contain
Article 16
the following information:
Article 8 shall apply mutatis mutandis.
(a) a copy of the scientific cooperation agreement between
research establishments situated in the Union and in third
CHAPTER VII
countries;
COMMUNICATION OF INFORMATION TO THE COMMISSION
AND THE MEMBER STATES
(b) the precise trade description of the equipment as well as the
Article 17
quantity and value thereof and, where appropriate, its
presumed classification in the Combined Nomenclature;
1. Each
Member
State
shall
send
the
Commission
a
list
of
the
instruments, apparatus, spare parts, components, accessories
and tools of which the price or the value for customs
purposes exceeds EUR 5 000 and in respect of which it has
(c) the country of origin and of consignment of the equipment;
authorised or refused admission free of import duties under
Articles 7, 11 or 14.
(d) the place where the equipment is to be used;
The list shall give the precise trade description of the goods
referred to in the first subparagraph and the eight-figure
Combined Nomenclature code. It shall also include the name
(e) the use for which the equipment is intended and the
of the manufacturer or manufacturers, the country or countries
duration of its use.
of origin and the price or customs value of the goods
concerned.
Article 20
1. Where
the
competent
authority
of
a
Member
State
in
2. The
lists
referred
to
in
paragraph
1
shall
be
sent
during which the establishment or organisation based in the Union is
the first and third quarters of each year and shall contain
situated receives an application for the admission free of import
particulars of those goods whose admission free of import
duties of equipment as defined by Article 51 of Regulation (EC)
duties has been authorised or refused during the preceding six
No 1186/2009, the application and related information shall be
months.
sent to the Commission so that it can be examined within the
Customs Code Committee before a decision is taken by the said
competent authority.
3. The
Commission
shall
forward
these
lists
to
the
other
Member States.
For the purposes of this examination, additional information
shall be sent to the Commission on request.
Article 18
In order to ensure the uniform application of Union provisions,
2. The
competent
authority
referred
to
in
paragraph
1
shall
the lists referred to in Article 17 shall be examined periodically
inform the Commission of the decision it has taken concerning
by the Customs Code Committee.
admission free of import duties.

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L 314/24
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Official Journal of the European Union
29.11.2011
Article 21
References to the repealed Regulation shall be construed as
references to this Regulation and shall be read in accordance
Article 8 shall apply mutatis mutandis.
with the correlation table in Annex III.
CHAPTER IX
FINAL PROVISIONS
Article 23
Article 22
This Regulation shall enter into force on the twentieth day
following that of its publication in the Official Journal of the
Regulation (EEC) No 2290/83 is repealed.
European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 28 November 2011.
For the Commission
The President
José Manuel BARROSO

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EN
29.11.2011 Official
Journal
of
the
European
Union L
314/25
ANNEX I
Entries referred to in Article 3(2)
— ‘Стоки на ЮНЕСКО: продължаването на митническите освобождавания подлежи на спазване на член 48, параграф 2,
първа алинея от Регламент (ЕО) № 1186/2009’;
— ‘Objeto UNESCO: se mantiene la franquicia subordinada al respeto del artículo 48, apartado 2, primer párrafo, del
Reglamento (CE) n. 1186/2009’;
— ‘Zboí UNESCO: zachování osvobození za pedpokladu splnění podmínek l. 48 odst. 2 prvního pododstavce
naízení (ES) . 1186/2009’;
— ‘UNESCO-varer: Fortsat fritagelse betinget af overholdelse af artikel 48, stk. 2, frste afsnit, i forordning (EF) nr.
1186/2009’;
— ‘UNESCO-Gegenstand: Weitergewhrung der Zollbefreiung abhngig von der Voraussetzung des Artikels 48 Absatz 2
erster Unterabsatz der Verordnung (EG) Nr. 1186/2009’;
— ‘UNESCO kaup: impordimaksudest vabastamise jtkamine, tingimusel et tidetakse mruse (E) nr 1186/2009 artikli
48 like 2 esimest liku’;
— ‘Αντικεμενο UNESCO: Διατρηση τη ατλεια εξαρτμενη απ την τρηση του ρθρου 48 παργραφο 2 πρτο εδφιο
του κανονισμο (ΕΚ) αριθ. 1186/2009’;
— ‘UNESCO goods: continuation of relief subject to compliance with the first subparagraph of Article 48(2) of Regu
lation (EC) No 1186/2009’;
— ‘Objet UNESCO: maintien de la franchise subordonné au respect de l'article 48, paragraphe 2, premier alinéa, du
règlement (CE) n o 1186/2009’;
— ‘Oggetto UNESCO: è mantenuta la franchigia a condizione che venga rispettato l'articolo 48, paragrafo 2, primo
comma del regolamento (CE) n. 1186/2009’;
— ‘UNESCO preces: atbrīvojuma turpmāka piemēroana atkarīga no atbilstības Regulas (EK) Nr. 1186/2009 48. panta 2.
punkta pirmajai daai’;
— ‘UNESCO preks: atleidimo nuo muit taikymo pratsimas laikantis Reglamento (EB) Nr. 1186/2009 48 straipsnio 2
dalies pirmosios pastraipos nuostat’;
— ‘UNESCO-áruk: a vámmentesség fenntartása az 1186/2009/EK rendelet 48. cikke (2) bekezdésének els albekez
désében foglalt feltételek teljesítése esetén’;
— ‘Oetti tal-UNESCO: tkomplija ta' elsien mid-dazju suetta gal osservanza ta' l-ewwel subparagrafu ta' l-Artikolu
48(2) tar-Regolament (KE) Nru 1186/2009’;
— ‘UNESCO-voorwerp: handhaving van de vrijstelling is afhankelijk van de nakoming van artikel 48, lid 2, eerste alinea,
van Verordening (EG) nr. 1186/2009’;
— ‘Towary UNESCO: kontynuacja zwolnienia z zastrzeeniem zachowania warunków okrelonych w art. 48 ust. 2
akapit pierwszy rozporzdzenia (WE) nr 1186/2009’;
— ‘Objectos UNESCO: é mantida a franquia desde que seja respeitado o n. o 2, primeiro parágrafo do artigo 48. o do
Regulamento (CE) n. o 1186/2009’;
— ‘Articole UNESCO: meninerea scutirii este condiionat de respectarea prevederilor articolului 48 alineatul (2) primul
paragraf din Regulamentul (CE) Nr. 1186/2009’;
— ‘Tovar UNESCO: naalej osloboden, pokia spa podmienky ustanovené v lánku 48 odseku 2 prvom pododseku
nariadenia (ES) . 1186/2009’;

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L 314/26
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Official Journal of the European Union
29.11.2011
— ‘Blago UNESCO: ohranitev oprostitve v skladu s prvim pododstavkom lena 48(2) Uredbe (ES) t. 1186/2009’;
— ‘UNESCO-tavarat: tullittomuus jatkuu, edellytten ett asetuksen (EY) N:o 1186/2009 48 artiklan 2 kohdan ensim
misen alakohdan ehtoja noudatetaan’;
— ‘UNESCO-varor: Fortsatt tullfrihet under frutsttning att villkoren i artikel 48.2 frsta stycket i frordning (EG) nr
1186/2009 uppfylls’.
ANNEX II
Repealed Regulation with list of its successive amendments
Commission Regulation (EEC) No 2290/83
(OJ L 220, 11.8.1983, p. 20)
Commission Regulation (EEC) No 1745/85
(OJ L 167, 27.6.1985, p. 21)
Point I.19 of Annex I to the 1985 Act of Accession
(OJ L 302, 15.11.1985, p. 139)
Commission Regulation (EEC) No 3399/85
only Article 1 point 4
(OJ L 322, 3.12.1985, p. 10)
Commission Regulation (EEC) No 3893/88
(OJ L 346, 15.12.1988, p. 32)
Commission Regulation (EEC) No 1843/89
(OJ L 180, 27.6.1989, p. 22)
Commission Regulation (EEC) No 734/92
(OJ L 81, 26.3.1992, p. 15)
Point XIII A.II.5 of Annex I to the 1994 Act of Accession
(OJ C 241, 29.8.1994, p. 274)
Point 19.B.2 of Annex II to the 2003 Act of Accession
(OJ L 236, 23.9.2003, p. 772)
Commission Regulation (EC) No 1792/2006
only point 11.B.2 of the Annex
(OJ L 362, 20.12.2006, p. 1)

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the
European
Union L
314/27
ANNEX III
Correlation Table
Regulation (EEC) No 2290/83 This
Regulation
Article 1 Article
1
Article 2(1), first subparagraph, introductory phrase Article
2(1),
first
subparagraph,
introductory
phrase
Article 2(1), first subparagraph, first indent Article
2(1),
first
subparagraph,
point
(a)
Article 2(1), first subparagraph, second indent Article
2(1),
first
subparagraph,
point
(b)
Article 2(1), first subparagraph, third indent Article
2(1),
first
subparagraph,
point
(c)
Article 2(1), second subparagraph Article
2(1),
second
subparagraph
Article 2(2) Article
2(2)
Article 3(1) Article
3(1)
Article 3(2), first subparagraph Article
3(2),
first
subparagraph
Article 3(2), second subparagraph, introductory phrase Article
3(2),
second
subparagraph
Article 3(2), second subparagraph, list of entries Annex
I
Article 3(3) Article
3(3)
Article 4 Article
4
Article 5 Article
5
Article 6 Article
6
Article 7 Article
7
Article 8 Article
8
Article 12 Article
9
Article 13 Article
10
Article 14 Article
11
Article 15 Article
12
Article 15a Article
13
Article 15c Article
14
Article 15d Article
15
Article 15e Article
16
Article 16 Article
17
Article 18 Article
18
Article 18a Article
19

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L 314/28
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Official Journal of the European Union
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Regulation (EEC) No 2290/83 This
Regulation
Article 18b Article
20
Article 18c Article
21
Article 19
—
— Article
22
Article 20 Article
23
— Annex
II
— Annex
III

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