Annex concerning goods imported with partial relief from import duties and taxes

Parties with reservations, declarations and objections

Party	Reservations / Declarations	Objections
Austria	Yes	No
Belgium	Yes	No
Bulgaria	Yes	No
Croatia	Yes	No
Cyprus	Yes	No
EU (European Union)	Yes	No
Finland	Yes	No
Germany	Yes	No
Greece	Yes	No
Hungary	Yes	No
Ireland	Yes	No
Lithuania	Yes	No
Malta	Yes	No
Netherlands, the Kingdom of the	Yes	No
North Macedonia	Yes	No
Poland	Yes	No
Portugal	Yes	No
Romania	Yes	No
Slovenia	Yes	No
Spain	Yes	No
Sweden	Yes	No
Türkiye	Yes	No
United Kingdom	Yes	No

Austria

29-09-1994

Article 2:
As concerns the partial relief from import taxes, Community legislation provides for partial relief from import duties, but it does not provide for partial relief from import taxes.

Belgium

18-07-1997

Article 2:
As concerns the partial relief from import taxes, Community legislation provides for partial relief from import duties, but it does not provide for partial relief from import taxes.

Bulgaria

11-03-2003

Article 2:
The Republic of Bulgaria declares that it does not apply partial relief from import taxes.

Croatia

01-03-1999

Pursuant to Article 9, in respect of Article 2, as concerns the partial relief from import taxes, Croatian Customs legislation provides partial relief from import duties, but does not provide partial relief from import taxes (VAT and excise).

Cyprus

25-10-2004

Pursuant to Article 9, in respect of Article 2, as concerns the partial relief from import taxes, Community legislation provided for partial relief from import duties, but it does not provide for partial relief from import taxes.

EU (European Union)

18-06-1997

Pursuant to Article 9, in respect of Article 2, as concerns the partial relief from import taxes, Community legislation provides for partial relief from import duties, but it does not provide for partial relief from import taxes.

Finland

18-06-1997

Pursuant to Article 9, in respect of Article 2, as concerns the partial relief from import taxes, Community legislation provides for partial relief from import duties, but it does not provide for partial relief from import taxes.

Germany

18-06-1997

Pursuant to Article 9, in respect of Article 2, as concerns the partial relief from import taxes, Community legislation provides for partial relief from import duties, but it does not provide for partial relief from import taxes.

Greece

18-06-1997

Pursuant to Article 9, in respect of Article 2, as concerns the partial relief from import taxes, Community legislation provides for partial relief from import duties, but it does not provide for partial relief from import taxes.

Hungary

31-01-2005

Pursuant to Article 9, in respect of Article 2, as concerns the partial relief from import taxes, Community legislation provides for partial relief from duties, but it does not provide for partial relief from import taxes.

Ireland

18-06-1997

Pursuant to Article 9, in respect of Article 2, as concerns the partial relief from import taxes, the relevant legislation provides for partial relief from import duties, but it does not provide for partial relief from import taxes.

Lithuania

06-11-2003

Pursuant to Article 9 and in respect of Article 2 of the Annex E to the Istanbul Convention, the Republic of Lithuania reserves the right to apply partial relief from import duties provided for by the European Community legislation, but not to apply partial relief from Import taxes which the European Community legislation does not provide for.

Malta

08-01-2001

Pursuant to Article 9 a Customs document and/or security are required for all or any of these goods covered by this annex.

Netherlands, the Kingdom of the

18-06-1997

Pursuant to Article 9, in respect of Article 2, as concerns the partial relief from import taxes, Community legislation provides for partial relief from import duties, but it does not provide for partial relief from import taxes.

North Macedonia

21-04-2006

Under the terms of the Article 9 of the Annex E and according to its article 2, the Republic of Macedonia declares that the benefit of temporary admission of goods with partial relief from import taxes is not allowed.
According to paragraph 6 of the Article 24 of this Convention on temporary admission, regarding the application of the Article 8, the paragraphs 2 and 3 of the Article 2 of the Annex A and Article 4 of the Annex E, the Republic of Macedonia declares:
a) Referring to the Article 8 of this Convention, the national legislation of the Republic of Macedonia authorizes the transfer of the benefit of the temporary admission procedure to any other person, provided that the conditions laid down in the relevant Articles are satisfied;
b) In accordance with the paragraph 2 and 3 of the Article 2 of the Annex A, the Republic of Macedonia accepts temporary admission papers for temporary admission and customs transit operations under its national laws and regulations;
c) In accordance with Article 4 of the Annex E, the Republic of Macedonia notifies that its national laws does not stipulate a list of goods entitled to benefit of temporary admission with partial relief from import duties and taxes. However, there are determined conditions for the benefit of temporary admission with partial relief, as follows:
-the goods should not be entitled to home use, including also the food products; or
-the use of the goods imported should not be with negative impact on the national economy, for instance, the duration of use set against the period during their presence in its national territory; or
-the use of goods should not cause negative effects on the environment in the country.

Poland

15-03-2001

Article 2, in accordance with Article 9:
Polish legislation provides for partial relief from import duties, however it does not provide for partial relief from taxes.

Portugal

18-06-1997

Pursuant to Article 9, in respect of Article 2, as concerns the partial relief from import taxes, Community legislation provides for partial relief from import duties, but it does not provide for partial relief from import taxes.

Romania

26-11-2002

Article 9:
As concerns the partial relief of import taxes, Romanian legislation provides for partial relief from customs duties, but it does not provide for partial relief from other import duties and taxes (as VAT and excise).

Slovenia

23-10-2000

Pursuant to Article 9, in respect of Article 2, as concerns the partial relief from import taxes, Slovenian legislation includes the provisions for partial relief from import duties, but it does not provide for relief from other import taxes.

Spain

18-06-1997

Pursuant to Article 9, in respect of Article 2, as concerns the partial relief from import taxes, Community legislation provides for partial relief from import duties, but it does not provide for partial relief from import taxes.

Sweden

18-06-1997

Pursuant to Article 9, in respect of Article 2, as concerns the partial relief from import taxes, Community legislation provides for partial relief from import duties, but it does not provide for partial relief from import taxes.

Türkiye

15-12-2004

Pursuant to Article 9, in respect of Article 2, as concerns the partial relief from import taxes, Turkish legislation provides for partial relief from Customs duties, but it does not provide for partial relief from import taxes.
Goods excluded from the benefit of Temporary Admission with partial relief (Article 4 of Annex E)
(a) goods whose importation into Turkey has been prohibited;
(b) consumable goods
(c) goods that may be detrimental to the national economy due to the longevity of the time for the use of such goods during their stay in the Turkish Customs territory;
(d) goods that have been imported by natural and legal persons for their public use towards the aim of making income;
(e) goods whose identical status could not be identified;
(f) a complete facility (excluding those that may be provided by the public institutions);
(g) office equipment (computer, photocopy machine, multi-functional cable phone, fax machine etc.);
(h) land vehicles (excluding those used for specific purposes);
(i) accessories;
(j) households and other such goods, that may have non contribution to the national industry and economy but concerning only personal use;
(k) all textiles and ready-made clothes;
(l) sea vehicles (excluding those imported for research purposes).

United Kingdom

18-06-1997

Pursuant to Article 9, in respect of Article 2, as concerns the partial relief from import taxes, Community legislation provides for partial relief from import duties, but it does not provide for partial relief from import taxes.