oj oj oj oj page offici journal council direct march determin scope articl direct eec exempt ad tax final import good eec council european commun regard treati establish european econom commun articl thereof regard propos commiss regard opinion european parliament regard opinion econom social committe pursuant articl council direct eec harmon law member state relat turnov tax common system ad tax uniform basi assess member state prejudic commun provis condit lai purpos inter alia prevent evas avoid abus exempt final import good qualifi exempt custom duti provid common custom tariff qualifi import countri accord articl abovement direct commiss requir submit council propos design lai commun tax rule clarifi scope exempt refer paragraph articl detail rule implement deem desir achiev greatest degre uniform system custom duti ad tax account appli system differ object structur custom duti ad tax arrang ad tax introduc differ good import countri member state extent compli object tax harmon exempt import grant condit liabl affect condit competit home market relief present appli member state stem convent countri member state purpos concern signatori member state expedi defin commun level condit grant relief member state concern author retain adopt direct articl scope exempt ad tax refer articl direct eec rule implement refer articl direct defin direct accord aforesaid articl member state appli exempt laid direct condit fix order ensur exempt correctli simpli appli prevent evas avoid abus purpos direct quot import quot mean import defin articl eec entri home subject system provid articl direct system temporari admiss transit quot person properti quot mean properti intend person person concern formeet household constitut quot person properti quot household effect cycl motor cycl privat motor vehicl trailer camp caravan pleasur craft privat aeroplan household provis normal famili requir household pet saddl anim constitut quot person properti quot natur quantiti person properti reflect commerci interest intend econom activ mean articl direct eec portabl instrument appli liber art requir person concern pursuit trade profess constitut person properti quot household effect quot mean person effect household linen furnish item equip intend person person concern meet household quot alcohol product quot mean product beer wine aperitif wine alcohol base brandi liqueur spiritu beverag fall head no common custom tariff quot commun quot mean territori member state direct eec appli titl import person properti belong individu come countri situat commun chapter person properti natur person transfer normal place resid countri commun articl subject articl exempt vat import grant person properti import natur person transfer normal place resid commun member state commun articl exempt limit person properti special case justifi circumst possess case consum good person concern normal place resid minimum month date ceas normal place resid commun intend purpos normal place resid member state addit make exempt condit properti born countri origin countri departur custom fiscal charg liabl articl exempt grant person normal place resid commun continu period month compet author grant except rule provid intent person concern resid commun continu period month articl exempt grant respect alcohol product tobacco tobacco product commerci mean transport articl exercis trade profess portabl instrument appli liber art vehicl intend mix commerci profession purpos exclud exempt articl special case exempt grant respect person properti enter perman import month date establish person concern normal place resid member state import person properti import separ consign period refer preced paragraph articl month elaps dateof declar final import person properti import exempt tax lent secur hire transfer consider free charg prior notif compet author loan give secur hire transfer expiri period refer paragraph entail payment relev ad tax good concern rate appli date loan give secur hire transfer basi type good custom ascertain accept date compet author articl derog paragraph articl exempt grant respect person properti perman import person concern establish normal place resid member state import provid undertak establish normal place resid period month undertak accompani secur form amount determin compet author made provis paragraph period laid articl calcul date import member state concern articl ow occup commit person concern leav countri situat commun normal place resid simultan establish normal place resid territori member state intent ultim compet author author exempt respect person properti transfer territori purpos exempt respect person properti refer paragraph grant accord condit laid articl understand period laid articl paragraph articl calcul date import period refer articl calcul date person concern establish normal place resid territori member state exempt subject undertak person concern establish normal place resid territori member state period laid compet author keep circumst requir undertak accompani secur form amount determin articl compet author derog articl person transfer normal place resid countri situat commun territori member state result except polit circumst chapter ii good import occas marriag articl subject articl exempt grant respect trousseaux household effect belong person transfer normal place resid countri commun territori member state occas marriag exempt grant respect present customarili occas marriag person fulfil condit laid paragraph person normal place resid countri situat commun exempt appli present unit ecu member state grant exempt ecu provid exempt present exce ecu member state make exempt good refer paragraph condit born countri origin countri departur custom fiscal charg liabl articl exempt refer articl grant person normal place resid commun continu period month derog rule grant provid intent person concern resid commun continu period month produc evid marriag articl exempt grant alcohol product tobacco tobacco product articl save except circumst exempt grant respect good perman import earlier month date fix wed case exempt made subject lodg secur form amount determin compet author month date wed good refer articl import separ consign period refer paragraph articl month elaps date declar final import good import exempt tax lent secur hire transfer consider free charg prior notif compet author loan give secur hire transfer expiri period refer paragraph entail payment relev ad tax good concern rate appli date loan give secur hire transfer basi type good ascertain accept date compet author chapter iii person properti acquir inherit articl subject articl exempt grant respect person properti acquir inherit natur person normal place resid member state articl exempt grant respect alcohol product tobacco tobacco product commerci mean transport articl exercis trade profess portabl instrument appli liber art requir exercis trade profess deceas stock raw materi finish semi finish product livestock stock agricultur product exceed quantiti normal famili requir articl exempt grant respect person properti perman import year date person entitl good final settlement inherit period extend compet author special ground good import separ consign period refer paragraph articl articl appli mutati mutandi person properti acquir inherit legal person engag profitmak activ establish territori member state titl ii school outfit scholast materi scholast household effect articl exempt grant respect outfit scholast materi household effect repres usual furnish student room belong pupil student come stai member state purpos studi intend person period studi purpos articl pupil student mean person enrol educ establish order attend full time cours offer outfit mean underwear household linen cloth scholast materi mean articl instrument includ calcul typewrit pupil student purpos studi articl exempt grant school year titl iii import neglig articl member state exempt import good total exceed ecu articl exempt appli alcohol product perfum toilet water tobacco tobacco product titl iv capit good equip import transfer activ articl prejudic measur forc member state regard industri commerci polici subject articl member state exempt admiss import capit good equip belong undertak definit ceas activ countri departur order carri similar activ member state good import accord articl direct eec advanc notic compet author member state import commenc activ undertak transfer agricultur hold livestock exempt admiss purpos paragraph quot activ quot mean econom activ refer articl direct eec quot undertak quot mean independ econom unit product servic industri articl exempt refer articl limit capit good equip special case justifi circumst undertak minimum month prior date undertak ceas oper countri departur intend purpos transfer purpos activ exempt articl direct eec natur size undertak question member state exempt capit good equip import member state charit philanthrop organ time transfer princip place busi member state import exempt grant condit time acquir capit good equip question exempt articl direct eec pend entri forc common rule refer subparagraph articl direct eec member state exclud exempt part capit good respect avail subparagraph paragraph articl exempt grant undertak establish commun transfer territori member state consequ purpos merg absorb undertak establish commun activ set articl exempt grant mean transport natur instrument product servic industri suppli kind intend human consumpt anim feed fuel stock raw materi finish semi finish product livestock possess dealer articl special case justifi circumst exempt refer articl grant respect capit good equip import expiri period month date undertak ceas activ countri departur titl import agricultur product product intend agricultur chapter product obtain commun farmer properti locat state state import articl subject articl agricultur stock farm bee keep horticultur forestri product properti locat countri adjoin territori member state import oper agricultur produc princip undertak member state adjac countri concern exempt admiss elig paragraph stock farm product obtain anim rear acquir import accord gener tax arrang applic member state import pure bred hors month born member state import anim cover state export temporarili give birth exempt admiss articl exempt limit product undergon treatment harvest product articl exempt grant respect product import agricultur produc behalf articl chapter appli mutati mutandi product fish fish farm activ carri lake waterwai border territori member state import fishermen establish member state product hunt activ carri lake waterwai sportsmen establish member state chapter ii seed fertil product treatment soil crop articl subject articl seed fertil product treatment soil crop intend properti locat member state adjoin countri situat commun member state oper agricultur produc princip undertak countri situat commun member state adjac territori member state import exempt admiss articl exempt limit quantiti seed fertil product requir purpos oper properti grant seed fertil product introduc directli import member state agricultur produc behalf member state make exempt condit grant reciproc treatment titl vi import therapeut substanc medicin laboratori anim biolog chemic substanc chapter laboratori anim biolog chemic substanc intend research articl exempt admiss anim special prepar free charg laboratori biolog chemic substanc import free charg territori member state import countri commun subject limit condit laid articl council regul eec march set commun system relief custom duti exempt refer paragraph limit anim biolog chemic substanc intend public establish princip engag educ scientif research includ depart public establishmet princip engag educ scientif research privat establish princip engag educ scientif research author compet author member state receiv articl exempt tax chapter ii therapeut substanc human origin blood group tissu type reagent articl prejudic exempt provid articl direct eec subject articl exempt therapeut substanc human origin blood group reagent tissu type reagent purpos paragraph quot therapeut substanc human origin quot mean human blood deriv human blood dri human plasma human albumin fix solut human plasma protein human immunoglobulin human fibrinogen quot blood group reagent quot mean reagent human anim plant origin blood type group detect blood incompat quot tissu type reagent quot mean reagent human anim plant origin determin human tissu type articl exempt limit product intend institut laboratori approv compet author exclus commerci medic scientif purpos accompani certif conform issu duli author bodi countri departur contain bear special label identifi articl exempt includ special packag essenti transport therapeut substanc human origin blood group tissu type reagent solvent accessori need includ consign chapter iii pharmaceut product intern sport event articl pharmaceut product human veterinari medic person anim particip intern sport event limit meet requir stai member state import exempt admiss titl vii good charit philanthrop organ articl member state impos limit quantiti good refer articl order remedi abus combat major distort competit chapter good import gener purpos articl subject articl exempt admiss basic necess obtain free charg import state organ charit philanthrop organ approv compet author distribut free charg needi person good descript free charg person organ establish countri member state import commerci intent part sender state organ charit philanthrop organ approv compet author fund rais occasion chariti event benefit needi person equip offic materi free charg person organ establish countri member state import commerci intent part sender charit philanthrop organ approv compet author sole purpos meet oper carri state charit philanthrop aim purpos paragraph quot basic necess quot mean good requir meet human be food medicin cloth bed cloth articl exempt grant respect alcohol product tobacco tobacco product coffe tea motor vehicl ambul articl exempt grant organ account procedur enabl compet author supervis oper offer guarante consid articl exempt good put organ entitl exempt loan hire transfer consider free charg purpos laid articl compet author inform thereof advanc good equip lent hire transfer organ entitl benefit exempt pursuant articl exempt continu grant provid good equip purpos confer exempt case loan hire transfer subject prior payment ad tax rate appli date loan hire transfer basi type good equip ascertain accept date compet author articl organ refer articl ceas fulfil condit give entitl exempt propos good equip exempt admiss purpos provid articl inform compet author good remain possess organ ceas fulfil condit give entitl exempt liabl relev import ad tax rate appli date condit ceas fulfil basi type good equip ascertain accept date compet author good organ benefit exempt purpos provid articl liabl relev import ad tax rate appli date put basi type good equip ascertain date compet author chapter ii articl import benefit handicap person articl articl special design educ employ social advanc blind physic mental handicap person exempt admiss import institut organ princip engag educ provis assist handicap person author compet author member state receiv articl exempt tax donat institut organ free charg commerci intent part donor exempt appli specif spare part compon accessori specif articl question tool mainten check calibr repair articl provid spare part compon accessori tool import time articl import subsequ identifi intend articl previous exempt admiss elig exempt time entri request specif spare part compon accessori tool question articl exempt admiss purpos educ employ social advanc blind handicap person articl good exempt admiss lent hire transfer consider free charg beneficiari institut organ profitmak basi person refer articl concern payment ad tax import loan hire transfer effect condit provid paragraph compet author inform articl lent hire transfer institut organ entitl benefit exempt exempt continu grant provid articl purpos confer exempt case loan hire transfer subject prior payment ad tax rate appli date loan hire transfer basi type good ascertain accept date compet author articl institut organ refer articl ceas fulfil condit give entitl exempt propos articl exempt admiss purpos provid articl inform compet author articl remain possess institut organ ceas fulfil condit give entitl exempt liabl relev import ad tax rate appli date condit ceas fulfil basi type good ascertain accept date compet author articl institut organ benefit exempt purpos provid articl liabl relev import ad tax rate appli date put basi type good ascertain accept date compet author chapter iii good import benefit disast victim articl subject articl good import state organ charit philanthrop organ approv compet author exempt admiss intend distribut free charg victim disast affect territori member state made free charg victim disast remain properti organ question good import disast relief agenc order meet period activ benefit admiss exempt refer paragraph condit articl exempt grant materi equip intend rebuild disast area articl grant exempt subject decis commiss act request member state state concern accord emerg procedur entail consult member state decis lai scope condit exempt pend notif commiss decis member state affect disast author suspens import ad tax chargeabl good import purpos articl subject undertak import organ pai tax exempt grant articl exempt grant organ account procedur enabl compet author supervis oper offer guarante consid articl organ benefit exempt lend hire transfer consider free charg good refer articl condit laid articl prior notif thereof compet author good lent hire transfer organ entitl benefit exempt pursuant articl exempt continu grant provid good purpos confer exempt case loan hire transfer subject prior payment ad tax rate appli date loan hire transfer basi type good ascertain accept date compet author articl good refer articl ceas disast victim lent hire transfer consider free charg compet author notifi advanc good lent hire transfer organ entitl benefit exempt pursuant articl organ entitl benefit exempt pursuant articl exempt continu grant provid organ purpos confer exempt case loan hire transfer subject prior payment ad tax rate appli date loan hire transfer basi type good ascertain accept date compet author articl organ refer articl ceas fulfil condit give entitl exempt propos good exempt admiss purpos provid articl inform compet author case good remain possess organ ceas fulfil condit give entitl exempt transfer organ entitl benefit exempt pursuant chapter organ entitl benefit exempt pursuant articl exempt continu grant provid organ good question purpos confer exempt case good liabl relev import ad tax rate appli date condit ceas fulfil basi type good ascertain accept date compet author good organ benefit exempt purpos provid chapter liabl relev import ad tax rate appli date put basi type good ascertain accept date compet author titl viii import context aspect intern relat chapter honorari decor award articl product satisfactori evid compet author person concern provid oper involv commerci charact exempt grant respect decor confer govern countri member state import person normal place resid state cup medal similar articl essenti symbol natur award countri member state import person normal place resid state tribut activ field art scienc sport public servic recognit merit event import person cup medal similar articl essenti symbol natur free charg author person establish countri member state import present territori state purpos refer chapter ii present receiv context intern relat articl prejudic relev provis applic intern movement travel subject articl exempt grant respect good import person paid offici visit countri normal resid receiv good occas gift host author import person come pai offici visit member state import intend offer occas gift host author gift token friendship goodwil offici bodi public author group carri activ public interest locat countri member state import offici bodi public author group carri activ public interest locat member state import approv compet author receiv good exempt tax articl exempt grant alcohol product tobacco tobacco product articl exempt grant articl intend gift offer occasion basi natur quantiti reflect commerci interest commerci purpos chapter iii good monarch head state articl exempt tax limit condit laid compet author grant respect gift reign monarch head state good consum reign monarch head state state person offici repres offici stai member state import exempt made subject member state import reciproc treatment provis preced subparagraph applic person enjoi prerog intern level analog enjoi reign monarch head state titl ix import good promot trade chapter sampl neglig articl prejudic articl sampl good neglig solicit order good type repres exempt admiss compet author requir articl qualifi exempt admiss render perman unus torn perfor indel mark process provid oper destroi charact sampl purpos paragraph quot sampl good quot mean articl repres type good manner present quantiti good type qualiti rule purpos seek order chapter ii print matter advertis materi articl subject articl print advertis matter catalogu price list direct brochur exempt admiss provid relat good sale hire transport commerci insur bank servic offer person establish member state import articl exempt refer articl limit print advertis fulfil condit print matter displai undertak produc sell hire good offer servic refer consign document singl copi document made document consign compris copi document grant exempt provid total gross weight exce kilogram print matter subject group consign consignor consigne articl articl advertis purpos intrins commerci free charg supplier custom advertis function capabl exempt admiss chapter iii good consum trade fair similar event articl subject articl exempt admiss small repres sampl good intend trade fair similar event good import sole order demonstr order demonstr machin apparatu displai trade fair similar event materi paint varnish wallpap build fit decor temporari stand trade fair similar event destroi print matter catalogu prospectus price list advertis poster calendar illustr unfram photograph articl suppli free charg order advertis good displai trade fair similar event purpos paragraph quot trade fair similar event quot mean exhibit fair show similar event connect trade industri agricultur handicraft exhibit event held charit reason exhibit event held scientif technic handicraft artist educ cultur sport reason religi reason reason worship trade union activ tourism order promot intern understand meet repres intern organ collect bodi offici commemor ceremoni gather exhibit stage privat purpos commerci store premis sell good articl exempt refer articl limit sampl import free charg obtain exhibit good import bulk exclus distribut free charg public exhibit consumpt person offer identifi advertis sampl low unitari easili market packag quantiti item involv lower smallest quantiti item sold market case foodstuff beverag packag mention consum spot exhibit total quantiti natur exhibit number visitor extent exhibitor particip articl exempt refer articl limit good consum destroi exhibit total quantiti natur exhibit number visitor extent exhibitor particip articl exempt refer articl limit print matter articl advertis purpos intend exclus distribut free charg public place exhibit held total quantiti natur exhibit number visitor extent exhibitor particip articl exempt refer articl grant alcohol product tobacco tobacco product fuel solid liquid gaseou titl good import examin analysi test purpos articl subject articl good undergo examin analysi test determin composit qualiti technic characterist purpos inform industri commerci research exempt admiss articl prejudic articl exempt refer articl grant condit good examin analyz test complet destroi examin analysi test articl exempt grant respect good examin analysi test constitut sale promot oper articl exempt grant respect quantiti good strictli purpos import quantiti case determin compet author take account purpos articl exempt refer articl cover good complet destroi examin analysi test provid product remain agreement supervis compet author complet destroi render commerci valueless complet examin analysi test surrend state caus expens nation law duli justifi circumst export territori member state import purpos paragraph quot product remain quot mean product result examin analys test good articl save articl appli product remain end examin analys test refer articl subject relev import ad tax rate appli date complet examin analys test basi type good ascertain accept date compet author interest parti agreement supervis compet author convert product remain wast scrap case import duti appli wast scrap time convers articl period examin analys test carri administr formal complet order ensur good purpos intend determin compet author titl xi miscellan exempt chapter consign organ protect copyright industri commerci patent right articl trademark pattern design support document applic patent invent submit bodi compet deal protect copyright protect industri commerci patent right exempt admiss chapter ii tourist inform literatur articl exempt admiss document leaflet brochur book magazin guidebook poster frame unfram photograph photograph enlarg map illustr window transpar illustr calendar intend distribut free charg princip purpos encourag public visit foreign countri order attend cultur tourist sport religi trade profession meet event provid literatur privat commerci advertis gener natur promot aim evid foreign hotel list yearbook publish offici tourist agenc auspic timet foreign transport servic provid literatur intend distribut free charg privat commerci advertis refer materi suppli accredit repres correspond appoint offici nation tourist agenc intend distribut yearbook list telephon telex number hotel list fair catalogu specimen craft good neglig literatur museum univers spa similar establish chapter iii miscellan document articl articl exempt admiss document free charg public servic member state public foreign govern public offici intern bodi intend distribut charg ballot paper elect organ bodi set countri member state import object submit evid purpos court offici agenc member state specimen signatur print circular signatur part customari exchang inform public servic bank establish offici print matter central bank member state report statement note prospectus applic form document drawn compani headquart member state import bearer subscrib secur issu compani record media punch card sound record microfilm transmiss inform free charg addresse exempt give rise abus major distort competit file archiv print form document intern meet confer congress report gather plan technic draw trace design descript similar document import view obtain fulfil order countri member state import particip competit held state document examin held member state import institut set countri print form offici document intern movement vehicl good framework intern convent print form label ticket similar document transport undertak undertak hotel industri locat countri member state import travel agenc set state print form ticket bill lade bill commerci offic document offici print form nation intern author print matter conform intern standard distribut associ countri member state import associ locat state photograph slide sterotyp mat photograph caption press agenc newspap magazin publish articl list annex direct produc unit nation special agenc intend collector piec work art educ scientif cultur charact intend sale import museum galleri institut approv compet author member state purpos duti free admiss good exempt grant condit articl question import free charg import payment suppli taxabl person chapter iv ancillari materi stowag protect good transport articl materi rope straw cloth paper cardboard wood plastic stowag protect includ heat protect good transport territori member state exempt admiss provid usabl consider paid form part taxabl amount defin articl direct eec chapter litter fodder feedingstuff anim transport articl litter fodder feedingstuff descript put board mean transport convei anim territori member state purpos distribut anim journei exempt admiss chapter vi fuel lubric present land motor vehicl articl subject articl exempt admiss fuel contain standard tank privat commerci motor vehicl motor cycl fuel contain portabl tank carri privat motor vehicl motor cycl maximum litr vehicl prejudic nation provis hold transport fuel purpos paragraph quot commerci motor vehicl quot mean motor road vehicl type construct equip design capabl transport payment person includ driver good road vehicl special purpos transport quot privat motor vehicl quot mean motor vehicl cover definit quot standard tank quot mean tank perman fix manufactur motor vehicl type vehicl question perman fit enabl fuel directli purpos propuls oper refriger system ga tank fit motor vehicl design direct ga fuel consid standard tank articl member state limit applic exempt respect fuel contain standard tank commerci motor vehicl litr vehicl journei articl member state limit amount fuel exempt admiss case commerci motor vehicl engag intern transport countri frontier zone maximum depth km crow fli member state frontier zone maximum depth km crow fli transport consist journei made person resid zone privat motor vehicl belong person resid frontier zone maximum depth km crow fli contigu countri articl fuel exempt admiss vehicl import remov vehicl store exept repair vehicl transfer consider free charg person grant exempt complianc preced paragraph give rise applic import ad tax relat product question rate forc date complianc basi type good ascertain accept date compet author articl exempt refer articl appli lubric carri motor vehicl requir normal oper journei question chapter vii good construct upkeep ornament memori cemeteri war victim articl exempt tax grant respect good import organ author purpos compet author construct upkeep ornament cemeteri tomb memori war victim countri member state import buri state chapter viii coffin funerari urn ornament funerari articl articl exempt admiss coffin bodi urn ash deceas person flower funer wreath ornament object accompani flower wreath ornament object brought person resid member state import attend funer come decor grave territori member state import provid import reflect natur quantiti commerci intent titl xii gener final provis articl direct grant exempt subject fulfil condit person concern satisfact compet author furnish proof condit met articl exchang nation currenc ecu consider purpos direct fix year rate appli obtain work dai octob effect januari year member state round amount nation currenc arriv convert amount ecu member state continu appli amount exempt forc time annual adjust provid paragraph convers amount exempt express ecu lead round provid paragraph alter exempt express nation currenc articl provis direct prevent member state continu grant privileg immun grant cultur scientif technic cooper agreement conclud countri special exempt justifi natur frontier traffic grant frontier agreement conclud countri commun articl establish commun exempt import member state retain exempt grant merchant navi seamen worker return countri resid month import member state account occup articl member state bring forc measur compli direct effect juli member state inform commiss measur adopt give effect direct indic case aris measur adopt simpl refer ident provis regul eec articl direct address member state brussel march council presid ertl annex visual auditori materi educ scientif cultur charact cct head descript sensit plate film expos develop neg posit cinematograph film ii posit educ scientif cultur charact plate unperfor film perfor film cinematograph film expos develop neg posit educ scientif cultur charact cinematograph film expos develop incorpor sound track consist sound track neg posit ii posit newsreel sound track depict event current new time import import limit copi subject copi purpos archiv film materi sound track intend connect newsreel film recreat film suit children young peopl film educ scientif cultur charact print matter includ print pictur photograph microcard inform storag media requir computer inform document servic educ scientif cultur charact wall chart design sole demonstr educ instrument apparatu model design sole demonstr purpos educ exhibit unsuit pattern model wall chart educ scientif cultur charact design sole demonstr educ mock up visual abstract concept molecular structur mathemat formula gramophon record sound similar record matric product record prepar record blank film mechan sound record prepar tape wire strip articl kind commonli sound similar record record educ scientif cultur charact hologram laser project multi media kit materi program instruct includ materi kit form print materi