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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 29 CELEX: 32009R1186 Relief shall be limited to capital goods and other equipment which: (a) except in special cases justified by the circumstances, have actually been used in the undertaking for a minimum of 12 months before the date on which the undertaking ceased to operate in the third country from which it has transferred its activities; (b) are intended to be used for the same purposes after the transfer; (c) are appropriate to the nature and size of the undertaking in question. |