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Document 61987CJ0303

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    Common Customs Tariff - Importation free of customs duties - Scientific instruments and apparatus - Equivalence of the imported apparatus and other apparatus manufactured in the Community - Assessment - Equivalence obtained by the attachment of an accessory

    ( Council Regulation No 918/83, Art . 54 )

    Summary

    Under the conditions for exemption from customs duties on scientific instruments and apparatus laid down in Regulation No 918/83, the fact that a scientific apparatus manufactured in the Community meets the requirements of a research project only if fitted with an accessory available on the market does not affect the assessment that the latter apparatus is equivalent to an imported apparatus .

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