Clothing, school material and used furniture that constitute usual furnishing of a student room and belong to pupils or students whose normal residence is abroad and come to Greece exclusively in order to study, are exempted from duties and other taxes.
These items must be intended for personal use of the beneficiary during his/her studies.
A pupil or a student is the person who has been duly registered in an educational institution or school for full attendance of the courses taught in them.
Clothing is the personal and domestic wear and the clothes, used or not.
School materials are the objects and instruments (including typewriters and calculators) that pupils and students usually use for their studies.