L 314/14 Official Journal of the European Union 29.11.2011 COMMISSION IMPLEMENTING REGULATION (EU) No 1224/2011 of 28 November 2011 for the purposes of Articles 66 to 73 of Council Regulation (EC) No 1186/2009 setting up a Community system of reliefs from customs duty (codification) THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (1), Whereas: (1)  Commission Regulation (EEC) No 2289/83 of 29 July 1983 laying down provisions for the implementation of Articles 70 to 78 of Council Regulation (EEC) No 918/83 establishing a Community system of duty-free arrangements (?) has been substantially amended several times (°). In the interests of clarity and rationality the said Regulation should be codified. (2)  The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee, HAS ADOPTED THIS REGULATION: TITLE 1 SCOPE Article 1 This Regulation lays down provisions for the implementation of Articles 66 to 73 of Regulation (EC) No 1186/2009. TITLE II PROVISIONS APPLICABLE TO IMPORTATIONS CARRIED OUT BY INSTITUTIONS OR ORGANISATIONS CHAPTER 1 General provisions Section 1 Obligations on the part of the institution or organisation to which the articles are consigned Article 2 1. The admission free of import duties of articles referred to in Articles 67 and 68 of Regulation (EC) No 1186/2009 shall entail the following obligations on the part of the institution or organisation to which they are consigned: () OJ L 324, 10.12.2009, p. 23. (3 OJ L 220, 11.8.1983, p. 15. (®) See Annex II (a) to dispatch the articles in question directly to the declared place of destination; (b) to account for them in its inventory; (c) to use them exclusively for the purposes specified in the said Articles; (d) to facilitate any verification which the competent authorities consider necessary in order to ensure that the conditions for granting admission free of import duties are satisfied, or remain satisfied. 2. Heads of institutions or organisations to which the articles are consigned, or their authorised representatives, shall furnish the competent authorities with a statement declaring that they are aware of the various obligations listed in paragraph 1 and including an undertaking to comply with them. The competent authorities may require that the statement referred to in the first subparagraph be produced for each import, or for several imports or for all the imports to be carried out by the institution or organisation to which the articles are consigned. Section 2 Provisions to be applied where the articles are lent, hired out or transferred Article 3 1. Where the second subparagraph of Article 72(2) of Regu- lation (EC) No 1186/2009 is applied, the institution or organi- sation to which an article for the use of handicapped persons is lent, hired out or transferred shall, from the date of receipt of the article, comply with the same obligations as those set out in Article 2 of this Regulation. 2. Where the institution or organisation to which an article is lent, hired out or transferred is situated in a Member State other than that in which the institution or organisation that lent, hired out or transferred the article is situated, upon the dispatch of such article the competent customs office of the Member State of dispatch shall issue a T 5 control copy in