SUBJECT TO ARTICLES 50 TO 55, GOODS IMPORTED BY STATE ORGANIZATIONS OR OTHER CHARITABLE OR PHILANTHROPIC ORGANIZATIONS APPROVED BY THE COMPETENT AUTHORITIES SHALL BE EXEMPT ON ADMISSION WHERE THEY ARE INTENDED:

BASIC NECESSITIES OBTAINED FREE OF CHARGE AND IMPORTED BY STATE ORGANIZATIONS OR OTHER CHARITABLE OR PHILANTHROPIC ORGANIZATIONS APPROVED BY THE COMPETENT AUTHORITIES FOR DISTRIBUTION FREE OF CHARGE TO NEEDY PERSONS;

'Where white C sugar of CN code 1701 99 10 produced under the 1990/91 marketing year is prepared with a view to its export in immediate packings having a net product content not exceeding 1 kilogram and is enclosed in a parcel containing other food products to be exported on behalf of the undertaking which produced the C sugar by a recognized charitable organization, this operation shall not be considered as substitution within the meaning of paragraph 2 and shall not give rise to payment of the amount provided for in the said paragraph.'

SUBJECT TO ARTICLES 80 TO 85 , GOODS IMPORTED BY STATE ORGANIZATIONS OR OTHER CHARITABLE OR PHILANTHROPIC ORGANIZATIONS APPROVED BY THE COMPETENT AUTHORITIES SHALL BE ADMITTED FREE OF IMPORT DUTIES WHERE THEY ARE INTENDED :

EQUIPMENT AND OFFICE MATERIALS SENT FREE OF CHARGE , BY A PERSON OR AN ORGANIZATION ESTABLISHED OUTSIDE THE COMMUNITY , AND WITHOUT ANY COMMERCIAL INTENT ON THE PART OF THE SENDER , TO CHARITABLE OR PHILANTHROPIC ORGANIZATION APPROVED BY THE COMPETENT AUTHORITIES , TO BE USED SOLELY FOR THE PURPOSE OF MEETING THEIR OPERATING NEEDS OR CARRYING OUT THEIR CHARITABLE OR PHILANTHROPIC AIMS

On duly substantiated application to the competent authority in each Member State, the charitable organizations designated to distribute the products shall be reimbursed on the basis of the rates indicated in Annex II for transport costs on the territory of the Member State between the storage depots of the charitable organizations and the places of distribution to the beneficiaries.` 6.

Whereas Articles 11 et seq. of Regulation (EC) No 659/97 lay down that producer organizations may make products withdrawn from the market during a given marketing year available to charitable organizations approved by the Member States for free distribution;

the supply of services and of goods closely linked to the protection of children and young persons by bodies governed by public law or by other organizations recognized as charitable by the Member State concerned;

HOWEVER, MEMBER STATES MAY EXEMPT CAPITAL GOODS AND EQUIPMENT IMPORTED FROM ANOTHER MEMBER STATE BY CHARITABLE OR PHILANTHROPIC ORGANIZATIONS AT THE TIME OF THE TRANSFER OF THEIR PRINCIPAL PLACE OF BUSINESS TO THE MEMBER STATE OF IMPORTATION.

EQUIPMENT AND OFFICE MATERIALS SENT FREE OF CHARGE, BY A PERSON OR ORGANIZATION ESTABLISHED IN A COUNTRY OTHER THAN THE MEMBER STATE OF IMPORTATION, AND WITHOUT ANY COMMERCIAL INTENT ON THE PART OF THE SENDER, TO CHARITABLE OR PHILANTHROPIC ORGANIZATIONS APPROVED BY THE COMPETENT AUTHORITIES, TO BE USED SOLELY FOR THE PURPOSE OF MEETING THEIR OPERATING NEEDS OR CARRYING OUT THEIR STATED CHARITABLE OR PHILANTHROPIC AIMS.

Member States shall notify lists of approved charitable organizations as referred to in points (b) and (c) of the first subparagraph to the Commission, which shall publish them in the 'C` series of the Official Journal of the European Communities.

the supply of services and of goods closely linked to welfare and social security work, including those supplied by old people's homes, by bodies governed by public law or by other organizations recognized as charitable by the Member State concerned;

Instruments and apparatus intended for medical research, establishing medical diagnoses or carrying out medical treatment which are donated either by a charitable or philanthropic organization or by a private individual to health authorities, hospital departments or medical research institutions approved by the competent authorities of the Member States to receive such articles duty-free, or which are purchased by such health autorities, hospitals or medical research institutions entirely with funds provided by a charitable or philanthropic organization or with voluntary contributions, shall be admitted free of import duties, always provided that it is established that:

Instruments and apparatus intended for medical research, establishing medical diagnoses or carrying out medical treatment which are donated either by a charitable or philanthropic organization or by a private individual to health authorities, hospital departments or medical research institutions approved by the competent authorities of the Member States to receive such articles duty free, or which are purchased by such health authorities, hospitals or medical research institutions entirely with funds supplied by a charitable or philanthropic organization or with voluntary contributions, shall be admitted free of import duties, always provided that it is established that:

GOODS OF EVERY DESCRIPTION SENT FREE OF CHARGE , BY A PERSON OR AN ORGANIZATION ESTABLISHED IN A THIRD COUNTRY , AND WITHOUT ANY COMMERCIAL INTENT ON THE PART OF THE SENDER , TO STATE ORGANIZATIONS OR OTHER CHARITABLE OR PHILANTHROPIC ORGANIZATIONS APPROVED BY THE COMPETENT AUTHORITIES , TO BE USED FOR FUND-RAISING AT OCCASIONAL CHARITY EVENTS FOR THE BENEFIT OF NEEDY PERSONS;

GOODS OF EVERY DESCRIPTION SENT FREE OF CHARGE, BY A PERSON OR ORGANIZATION ESTABLISHED IN A COUNTRY OTHER THAN THE MEMBER STATE OF IMPORTATION, AND WITHOUT ANY COMMERCIAL INTENT ON THE PART OF THE SENDER, TO STATE ORGANIZATIONS OR OTHER CHARITABLE OR PHILANTHROPIC ORGANIZATIONS APPROVED BY THE COMPETENT AUTHORITIES, TO BE USED FOR FUND-RAISING AT OCCASIONAL CHARITY EVENTS FOR THE BENEFIT OF NEEDY PERSONS;

THE RELIEF REFERRED TO IN PARAGRAPH 1 SHALL BE LIMITED TO INSTRUMENTS AND APPARATUS WHICH ARE DONATED TO HEALTH AUTHORITIES , HOSPITAL DEPARTMENTS OR RESEARCH INSTITUTIONS APPROVED BY THE COMPETENT AUTHORITIES OF THE MEMBER STATES TO RECEIVE SUCH ARTICLES DUTY-FREE , OR WHICH ARE PURCHASED BY SUCH HEALTH AUTHORITIES , HOSPITALS OR RESEARCH INSTITUTIONS ENTIRELY WITH FUNDS PROVIDED BY A CHARITABLE OR PHILANTHROPIC ORGANIZATION OR WITH VOLUNTARY CONTRIBUTIONS , ALWAYS PROVIDED THAT IT IS ESTABLISHED THAT :