L 314/20 Official Journal of the European Union 29.11.2011 COMMISSION IMPLEMENTING REGULATION (EU) No 1225/2011 of 28 November 2011 for the purposes of Articles 42 to 52, 57 and 58 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 2290/83 of 29 July 1983 laying down provisions for the implementation of Articles 50 to 59b, 63a and 63b of Council Regu- lation (EEC) No 918/83 setting up a Community system of reliefs from customs duty (%) 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: CHAPTER I SCOPE Article 1 This Regulation lays down provisions for the implementation of Articles 42 to 52, 57 and 58 of Regulation (EC) No 1186/2009. CHAPTER 1I GENERAL PROVISIONS SECTION 1 Obligations on the part of the establishment or organisation to which the goods are consigned Article 2 1. The admission free of import duties of educational, scientific and cultural materials referred to in Article 43, 44(1) and 45 of Regulation (EC) No 1186/2009, hereinafter () OJ L 324, 10.12.2009, p. 23. (3 OJ L 220, 11.8.1983, p. 20. (®) See Annex II referred to as ‘goods’, shall entail the following obligations on the part of the establishment or organisation to which the goods are consigned: (a) to dispatch the goods in question directly to the declared place of destination; (b) to account for them in its inventory; (c) 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. In addition, in the case of goods referred to in Articles 44(1) and 45 of Regulation (EC) No 1186/2009, it shall entail the obligation on the part of the establishment or organisation to which the goods are consigned to use those goods exclusively for non-commercial purposes within the meaning of point (b) of Article 46 of that Regulation. 2. Heads of establishments or organisations to which the goods 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 establishment or organisation to which the goods are consigned. SECTION 2 Provisions to be applied where the goods are lent, hired out or transferred Article 3 1. Where the first subparagraph of Article 48(2) of Regu- lation (EC) No 1186/2009 is applied, the establishment or organisation to which goods are lent, hired out or transferred shall, from the date of receipt of the goods, comply with the same obligations as those set out in Article 2 of this Regulation.