Common customs tariff duties are applicable to all goods imported into the European Union.
However, in certain well-defined circumstances, such taxation is not justified, by virtue of the special conditions (for instance when you move with your personal belongings to a country outside the Union or when you come back) under which goods are imported (the usual need to protect the economy is absent).
In such circumstances, arrangements were made, both internationally and at the level of the Community, to allow goods to enjoy relief from the application of import duties.
Council Regulation 1186/2009 (Official Journal L 324 of 10/12/2009, p.1) codifies all cases of duty relief and authorizes the Member States to grant these relieves, where necessary, by means of an appropriate procedure instituted for this purpose.
This regulation sets out those cases in which, owing to special circumstances, relief from import or export duties shall be granted respectively when goods are put into free circulation or are exported from the Union.