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Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (Codified version)

article  19

CELEX:  32009R1186

1. Relief shall be granted only for personal property entered for free circulation not later than two years from the date on which the person concerned becomes entitled to the property (final settlement of the inheritance). However, this period may be extended by the competent authorities on special grounds.
2. The personal property may be imported in several separate consignments within the period referred to in paragraph 1.