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Duty Reliefs

Duty Reliefs. Contents. Customs duty relief according to the Icelandic and EU customs legislation. Similar rules . Duty relief according to the Customs Law No 88/2005 Duty relief according to the the Reglulation on various customs privileges No 630/2008 EU regulation No 1186/2009

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Duty Reliefs

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  1. Duty Reliefs

  2. Contents • Customs duty relief according to the Icelandic and EU customs legislation. Similarrules. • Duty relief according to the Customs Law No 88/2005 • Duty relief according to the the Reglulation on various customs privileges No 630/2008 • EU regulation No 1186/2009 • Duty reliefs acording to EU regulation No 1186/2009 that are not present in Icelandic legislation • Duty relief in Icelandic legislation that are not present in EU legislation • Customs duties according to other laws – non Customs legislation • Additional slides : list of all duty reliefs in Iclandic legislation.

  3. Acquis Relevant Acqui • Council (EC) Regulation No 1186/2009 Icelandic legislation • Customs Act No 88/2005 • Regulation No 630/2008 on Various Customs Privileges

  4. I. Duty reliefs that are identical or similar Icelandic and EU legislation • Personal property belonging to natural persons transferring their residency to the Community (EU)/ Iceland 2. Personal property acquired by inheritance 3. School outfits, educational materials and related household effects

  5. I. Duty reliefs that are identical or similar Icelandic and EU legislation 4. Consignments sent by one private individual to another - Gifts 5. Goods contained in travelers Personal luggage Including Alcohol and Tobacco

  6. I. Duty reliefs that are identical or similar Icelandic and EU legislation 6. Educational, scientific and cultural materials: scientific instruments 7. Goods for charitable or philanthropic organizations 8. Honorary decorations or awards

  7. I. Duty reliefs that are identical or similar Icelandic and EU legislation 9. Presents received in the context of international relations. 10. Fuelandlubricantspresentin land motor vehicles and special containers.

  8. I. Duty reliefs that are identical or similar Icelandic and EU legislation 11. Goods imported for trade promotion purposes 12. Goodsimported for examination, analysis or text purposes 13. Consignments sent to organizations protecting copyrigths or industrial and commercial patent rights 14. Touristinformationliterature 15. Duties on goods originating in the least developed coutries - Defined by UNCTAD

  9. II. Duty Reliefs Reg. (EC) 1186/2009 not present in Icelandic Legislation • Goods imported on the occasion of a marriage, personal property, Chapter II of the EC 1186/2009 • Consignments of negligible value, 150 EUR, Chapter V. of the EC 1186/2009 • Capital goods and other equipment imported on the transfer of activities from a third country into the community, Chapter VII. • Products obtained by community farmers on properties located in a third country, Chapter VIII. • Seeds fertilizers and products for the treatment of soil and crops for use in properties adjoining those countries. Chapter IX • Laboratory animals and biological or chemical substances intended for research, Chapter XII. • Therapeutic substances of human origin and blood-grouping and tissue typing reagents. Chapter XIII

  10. II. Duty Reliefs Reg. (EC) 1186/2009 not Present in Icelandic Legislation 8. Pharmaceutical products used at international sport events, Chapter XVI • Miscellaneous documents and articles, Chapter XXV • Ancillary materials for the Stowage and protection of goods during their transport. Chapter XXVI • Litter, fodder and feeding stuffs for animals during their transport. Chapter XXVII • Materials for the construction, upkeep or ornamentation of memorials for, or cemeteries for war victims, Chapter XXIX • Coffins, funerary urns and ornamental funerary articles, Chapter XXX. • Relief from export duties, Title III. However, no customs duties are charged on exports.

  11. III. Duty Reliefs in Icelandic legislation that are not Present in EU legislation Customs Act No 88/2005 Article 6 • Goods on board vessels, equipment, inventory articles and provisions (1) • Different monetary thresholds for crew members (2) • Clothes and other traveling effects belonging to residents of Iceland that have died abroad (3) • Goods returned from abroad because they were unsalable or for other reasons (6) • Returned empty packaging used in exports

  12. III. Duty Reliefs in Icelandic Legislation that are not Present or Different in EU Legislation Customs Act No 88/2005 Article 7 Temporary imports on vehicles, Automobiles, buses, caravans and campers, rentals and spare parts to the above. (4) Regulation no. 630/2008 on various duty reliefs Article 42 Rescue gear and rescue equipment, apart from vehicles, which rescue team or their recognized associations import are exempt from import charges provided they will be used exclusively for the activities of rescue teams.

  13. III. Duty Reliefs in Icelandic Legislation that are not Present or Different in EU Legislation Regulation No 630/2008 on Various Duty Reliefs Article 43-44 • Production - Commercial activities in following cases • Industrial goods • Horticultural products • Cinematographic and audio production • Aviation

  14. III. Duty Reliefs in Icelandic Legislation that are not Present or Different in EU Legislation • Foodindustry • Regulation No 881/2003 on the suspension or reimbursement of customs duties for the food industry • Rawmaterials for agricultureindustry • Agriculture • Act No 99/1993 on the production, pricing and sale of agricultural goods • Defenceandsecurity • Defence Act No 34/2008 • Chapter VIII • Act No 49/1997 on defences against avalanches and landslides • Various equipment and products

  15. III. Duty Reliefs in Icelandic Legislation that are not Present or Different in EU Legislation • NewinvestmentsinIceland – Act No 99/2010 regarding incentives for new investments in Iceland • Database • Act No 57/2010 providing an authorization for negotiations regarding a data centre in Reykjanesbær • Aluminum/Iron industry • Act No 62/1997 providing an authorization for negotiations regarding an aluminium melter in Grundartangi • Act No 51/2009 providing an authorization for negotiations regarding an aluminium melter in Helguvík • Act No 18/1977 on a ferro-silicone factory in Hvalfjörður

  16. Thank you for your attention

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