Commission Delegated Regulation (EU) 2025/218 of 29 November 2024 amending Delegated Regulation (EU) 2015/2446 concerning simplifications for declaring accessories of musical instruments

‘2 Notwithstanding paragraph 1, total relief from import duty shall be granted for portable musical instruments as well as their accessory instruments, apparatus or equipment referred to in Chapter 92, Note 1, point (b), of the combined nomenclature set out in Annex I to Regulation (EEC) No 2658/87, when those accessories are carried and used together with portable musical instruments and when portable musical instruments and those accessories are temporarily imported by travellers and intended to be used as professional equipment. The travellers may be resident inside or outside the customs territory of the Union.’

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.