ECJ 1. Paragraphs 1 and 2 of article 3 of regulation no 1798/75 on the importation free of common customs tariff duties of educational, scientific and cultural materials, considered in conjunction with one another, must be interpreted as meaning that the fact that materials can be regarded as components, spare parts or accessories of an installation or a complex unit of equipment for scientific research does not prevent them from being classified as scientific instruments or apparatus, if it is established that they are capable of performing an independent scientific function and if all the requirements of article 3(1) of the regulation are satisfied.
2. The phrase ‘scientific instruments and apparatus which qualify for duty-free admission’ in article 3(2) of regulation no 1798/75 must be interpreted as meaning that components, spare parts and accessories may be imported free of duty provided that they are intended for scientific instruments or apparatus which are, or have been, admitted free of duty. Duty-free admission may not, however, be granted where the components are intended to be incorporated in a scientific installation constructed in the community.
Citations:
R-236/83, [1984] EUECJ R-236/83
Links:
European
Updated: 21 June 2022; Ref: scu.215274