To attain the objectives of its "Programme for Action: Accelerated action on HIV/AIDS, malaria and tuberculosis in the context of poverty reduction", the EU has developed a procedure that enables the pharmaceutical industry to sell certain essential medicines to developing countries at reduced prices, while at the same time ensuring that such medicinal products cannot find their way back into the European Union through other channels.

The main objective is to facilitate developing countries’ access to the essential medicines used to combat the most important infectious diseases.

It is normally prohibited to introduce such medicinal products from a non-EU country into the European Union and Germany if they are intended for

• release for free circulation (importation into Germany),
• re-export from Germany,
• placing under a suspensive procedure, or
• placing in a free zone or warehouse.

Exemptions

The prohibition of importation does not apply to

• the reexport of tiered priced products to countries of destination,
• the placing of tiered priced products under a transit or customs warehouse procedure or in a free zone or free warehouse for the purpose of reexport to a country of destination, and
• tiered priced products of non-commercial nature contained in travellers' personal baggage and designated for personal use.

A references to this exemption has been included in the electronic customs tariff (Elektronischer Zolltarif) together with each code number concerned.