Educational, scientific and cultural materials

When you import goods on the basis of Articles 44 and 45 of the Duty Relief Regulation, ‘scientific instrument or apparatus’ means any instrument or apparatus which, by reason of its technical characteristics and the results which it makes possible to obtain, is mainly or exclusively suited to scientific activities (Article 46 of the Duty Relief Regulation and Articles 5 and 9 of its Implementation Regulation).

Technical characteristics refer to characteristics resulting from the construction of that instrument or apparatus or from adjustments to a standard instrument or apparatus which make it possible to obtain high-level performances above those normally required for industrial or commercial use.

Where it is not possible to establish clearly on the basis of its technical characteristics whether an instrument or apparatus is to be regarded as a scientific instrument or apparatus, the use of the instrument or apparatus is decisive. In cases open to interpretation, the instrument or apparatus shall be deemed to be of a scientific nature if it is used for scientific purposes.

Conditions for duty relief for scientific instruments and apparatus (Article 44 of the Duty Relief Regulation)

Relief from customs duty in accordance with the Duty Relief Regulation is always subject to a written duty relief authorisation granted in advance. The duty relief authorisation can be granted to a public or private establishment or its department principally engaged in education or scientific research.

The goods must be imported for non-profit-making scientific research or educational purposes.

When you import goods on the basis of Article 45 of the Duty Relief Regulation, the spare parts, components, accessories and tools must be designed for and intended to be installed in scientific instruments and apparatus referred to in Article 44 of the Duty Relief Regulation.

In this context, accessories refer to goods specially designed for use with scientific instruments and apparatus for the purpose of improving its performance and scope.

Tools refer to tools used for the maintenance, checking, calibration or repair of instruments or apparatus.

Conditions for duty relief for spare parts, components, accessories and tools for scientific instruments and apparatus (Article 45 of the Duty Relief Regulation)

The conditions for duty relief for spare parts, components, accessories and tools for scientific instruments and apparatus are mentioned in Article 45 of the Duty Relief Regulation. Duty relief is subject to a written duty relief authorisation granted in advance.

Duty relief can be granted when the spare parts, components or accessories are imported at the same time as the scientific equipment they are intended for. They can also be imported later and, in that case, they must be intended for equipment that meets one of the following conditions:

• The equipment has previously been admitted duty free with a duty relief authorisation and is still of such nature that it is used in a manner referred to in the Duty Relief Regulation.
• The equipment would be entitled to duty relief in accordance with the Duty Relief Regulation if it was imported to the EU.

Duty relief can be granted to tools specially intended for the maintenance, inspection, stabilisation or repair of the equipment referred to in Article 44 of the Duty Relief Regulation. Duty relief can be granted when the tools are imported at the same time as the scientific equipment for the maintenance, checking, calibration or repair of which they are intended. They can also be imported later and, in that case, they must be intended for the maintenance, checking, calibration or repair of equipment that meets one of the following conditions;

• The equipment has previously been admitted duty free with a duty relief authorisation and is still of such nature that it is used in a manner referred to in the Duty Relief Regulation.
• The equipment would be entitled to duty relief in accordance with the Duty Relief Regulation if it was imported to the EU.

Educational, scientific and cultural materials are normally subject to a transfer restriction, if they have been admitted free of customs duty on the basis of the Duty Relief Regulation. Goods subject to a transfer restriction can’t usually be lent, hired out or transferred, whether for a consideration or free of charge.

The transfer restriction concerns goods listed in Annexes II A and II B to the Duty Relief Regulation as well as scientific equipment admitted free of customs duty on the basis of Article 43, 44 or 51 of the Duty Relief Regulation.

Should the goods be lent, hired out or transferred to an establishment or organisation entitled to benefit from relief pursuant to Article 43 or 44(2) of 51, the relief shall continue to be granted provided the establishment or organisation uses the goods for purposes which confer the right to such relief. Customs must be notified in advance, by email to lupakeskus(at)tulli.fi, of any loan, hiring out or transfer.

In other cases, loan, hiring out or transfer shall be subject to payment of import duties at the rate applying on the date of the loan, hiring out or transfer, influenced e.g. by the commodity code, quantity and customs value of the goods.

For more information about the transfer restriction, see Articles 48, 49, 50 and 52 of the Duty Relief Regulation.

If the conditions for duty relief are no longer fulfilled

If an establishment or organisation referred to in Article 43, 44 or 51 cease to fulfil the conditions giving entitlement to relief, or if goods admitted duty-free on the basis of the Duty Relief Regulation for purposes other than those provided for by those Articles shall notify the competent authorities of it.

If the goods are used for other purposes, the import duties must be levied on the them. The import duties must also be paid if the establishment or organisation doesn’t fulfil the conditions giving entitlement to relief and has goods in accordance with the Duty Relief Regulation in its possession.

The duties are determined by the rate applying on the date of the loan, hiring out or transfer, influenced e.g. by the commodity code, quantity and customs value of the goods.

The above-mentioned transfer restrictions shall apply mutatis mutandis to the goods imported on the basis of Article 45 of the Duty Relief Regulation.

If the conditions for duty relief are no longer fulfilled, notify Customs of it by email to lupakeskus(at)tulli.fi.

Goods imported on the basis of Article 42 of the Duty Relief Regulation are not subject to a transfer restriction.

The articles of the Duty Relief Regulation specify when authorisation must be applied for before the goods are imported and who is eligible for authorisation.

• If authorisation is applied for on the basis of Articles 44 and 45 of the Duty Relief Regulation, it can be granted to a public establishment or its department or a private establishment approved by Customs, principally engaged in education or scientific research. Another condition for the authorisation is that the goods are intended to be used for non-profit-making scientific research or educational purposes.
• If the authorisation application concerns goods referred to in Article 43 of the Duty Relief Regulation, listed in Annex II A, all organisations (including broadcasting and television organisations), institutions or associations approved by Customs for the purpose of duty-free admission of these goods are eligible for authorisation.
• If the authorisation application concerns goods referred to in Article 43 of the Duty Relief Regulation, listed in Annex II B, galleries, museums and other institutions approved by Customs for the purpose of duty-free admission of these goods are eligible for authorisation.
• If authorisation is applied for on the basis of Article 51 of the Duty Relief Regulation, a scientific research establishment or organisation based outside the EU territory is eligible for authorisation.

A duty relief authorisation applied for in advance should be applied for in good time before the goods are imported. The authorisation cannot be granted after the goods have been cleared for free circulation.

You can apply for duty relief with single application for several pieces of equipment or goods even if they were imported separately.

The duty relief authorisation will be valid for a maximum of six months. If you need a longer validity for particular reasons, provide the reasons in the application.

The application must be submitted in the name of the establishment or department. The authorisation will be in writing and free of charge. Note that Customs doesn’t issue advance rulings.

The authorisation is applied for in the Authorisations and Decisions Service. To log in, you need a Suomi.fi mandate and a valid EORI number.

General guidance on applying for an authorisation

If the import is subject to authorisation, make sure before submitting the customs declaration that you have a duty relief authorisation applied for in advance.

In the customs declaration, you should provide the customs procedure code, the grounds for duty relief and, if needed, the additional document.

Provide the customs procedure code as follows:

• requested procedure “40 – Release for free circulation”.
• previous procedure “00 – No previous procedure”, if there is no previous procedure.

Provide the grounds for duty relief with an additional procedure code as follows:

• Provide the additional procedure code “C11 – Educational, scientific and cultural materials” (scientific instruments and apparatus listed in Annex I to the Duty Relief Regulation, Article 42 Duty Relief Regulation). The import is subject to VAT (section 1(1)(2) VAT Act).

• Provide the additional procedure code “C12 – Educational, scientific and cultural materials” (scientific instruments and apparatus listed in Annex II A to the Duty Relief Regulation, Article 43 Duty Relief Regulation). The import is subject to VAT (section 1(1)(2) VAT Act). The goods may not be lent, hired out or transferred, whether for a consideration or free of charge, without prior notification to Customs (Articles 48–49 Duty Relief Regulation).

• Provide the additional procedure code “3RE – Educational, scientific and cultural materials” (collectors’ pieces and works of art not intended for sale, referred to in in Annex II B to the Duty Relief Regulation, Article 43 Duty Relief Regulation). The import is VAT-free (section 94(1)(12) VAT Act). The goods may not be lent, hired out or transferred, whether for a consideration or free of charge, without prior notification to Customs (Articles 48–49 Duty Relief Regulation).

• Provide the additional procedure code “C13 – Educational, scientific and cultural materials”, scientific instruments and apparatus imported exclusively for non-commercial purposes (including spare parts, components, accessories and tools) (Articles 44 and 45 Duty Relief Regulation). The import is subject to VAT (section 1(1)(2) VAT Act). The goods may not be lent, hired out or transferred, whether for a consideration or free of charge, without prior notification to Customs (Articles 48–49 Duty Relief Regulation).

• Provide the additional procedure code “C14 – Equipment imported for non-commercial purposes by or on behalf of a scientific research establishment or organisation based outside the Union” (Article 51 Duty Relief Regulation). The import is subject to VAT (section 1(1)(2) VAT Act). The goods may not be lent, hired out or transferred, whether for a consideration or free of charge, without prior notification to Customs (Article 52 Duty Relief Regulation)

Provide the duty relief authorisation as the additional document if you use the additional procedure codes C12–C14 or 3RE.

• Provide the duty relief authorisation using the document code “9TAT – Relief from customs duty” at goods item level under “Additional documents”. Enter the number of the duty relief authorisation as the description (e.g. FITATL23456 or FILUJA12345).