WRITTEN QUESTION P-2412/98

by Sir Jack Stewart-Clark (PPE) to the Commission

(22 July 1998)

Subject: Relief from customs duty for charities

According to Council Regulation (EEC) 918/83(1) of 28 March 1983 setting up a Community system of reliefs from customs duty, charities may apply for relief of import duty for medical equipment manufactured outside the EU.

The Royal Marsden NHS Trust in my constituency of East Sussex and Kent South submitted a claim which was approved by the UK Department of Trade and Industry but was disallowed by the Dutch authorities.

Is there a time limit within which claims are to be submitted?

If so, what is the duration of this period?

Will retrospective claims be eligible to receive relief?

Answer given by Mr Monti on behalf of the Commission

(22 September 1998)

Commission Regulation (EEC) 2290/83(2), which lays down the provisions for implementing Articles 50 to 59 of Council Regulation (EEC) 918/83 setting up a Community system of reliefs from customs duty, stipulates that authorisations for importing goods duty free shall be valid for six months. As things stand, such authorisation cannot be requested retrospectively, i.e. when the goods have actually been imported.

However, if such authorisation has been given when the goods are imported but is not presented in support of the customs declaration, subparagraph 2 of Article 256(1) of Commission Regulation (EC) 2454/93 of 2 July 1993(3) laying down certain provisions for implementing Council Regulation (EEC) 2913/92 establishing the Community Customs Code allows the document authorising import free of duty to be submitted within up to three months from the time the declaration for release into free circulation was accepted.

(1) OJ L 105, 23.4.1983, p. 1.

(2) OJ L 220, 11.8.1983.

(3) OJ L 253, 11.10.1993.