Keywords
Summary

Keywords

COMMON CUSTOMS TARIFF - IMPORTATION FREE OF CUSTOMS DUTIES - SCIENTIFIC INSTRUMENTS AND APPARATUS - CONCEPT - DEFINITION - CRITERIA - RECEPTACLES INTENDED FOR THE PRESERVATION OR CULTIVATION OF THE MATTER ON WHICH RESEARCH IS CONDUCTED - EXCLUSION

( REGULATION NO 1798/75 OF THE COUNCIL , ART . 3 ( 1 ))

Summary

THE EXEMPTION FROM CUSTOMS DUTY PROVIDED FOR IN ARTICLE 3 ( 1 ) OF REGULATION NO 1798/75 FOR SCIENTIFIC INSTRUMENTS AND APPARATUS CAN BE GRANTED ONLY IN RELATION TO ITEMS WHICH , BY VIRTUE OF THEIR PARTICULAR TECHNICAL STRUCTURE AND FUNCTIONING , THEMSELVES SERVE DIRECTLY AS A MEANS OF SCIENTIFIC RESEARCH . AN ITEM WHICH IS USED NOT AS A MEANS BUT ONLY AS AN OBJECT OF SCIENTIFIC RESEARCH CANNOT BE DESCRIBED AS A SCIENTIFIC INSTRUMENT OR APPARATUS ; INDEED , WHERE RESEARCH IS CARRIED OUT NOT BY MEANS OF THAT ITEM BUT ON IT , THE ITEM PLAYS ONLY A PURELY PASSIVE ROLE IN THE RESEARCH PROCESS .

A FORTIORI , RECEPTACLES WHICH ARE USED ONLY TO PRESERVE , STORE OR CULTIVATE A SUBSTANCE ON WHICH RESEARCH IS CARRIED OUT CANNOT BE DESCRIBED AS SCIENTIFIC INSTRUMENTS OR APPARATUS .