COUNCIL DIRECTIVE
2009/132/EC
of 19 October 2009
determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods
(codified version)
TITLE I
SCOPE AND DEFINITIONS
Article 1
Article 2
TITLE II
IMPORTATION OF PERSONAL PROPERTY BELONGING TO INDIVIDUALS COMING FROM THIRD OUNTRIES OR THIRD TERRITORIES
CHAPTER 1
Personal property of natural persons transferring their normal place of residence to the Community
Article 3
Article 4
Article 5
Article 6
Article 7
Article 8
Article 9
Article 10
Article 11
CHAPTER 2
Goods imported on the occasion of a marriage
Article 12
Article 13
Article 14
Article 15
Article 16
CHAPTER 3
Personal property acquired by inheritance
Article 17
Article 18
Article 19
Article 20
TITLE III
IMPORTATION OF SCHOOL OUTFITS, EDUCATIONAL MATERIALS AND RELATED HOUSEHOLD EFFECTS
Article 21
Article 22
TITLE IV
IMPORTS OF NEGLIGIBLE VALUE
Article 23
Article 24
TITLE V
CAPITAL GOODS AND OTHER EQUIPMENT IMPORTED ON THE TRANSFER OF ACTIVITIES
Article 25
Article 26
Article 27
Article 28
Article 29
TITLE VI
IMPORTATION OF CERTAIN AGRICULTURAL PRODUCTS AND PRODUCTS INTENDED FOR AGRICULTURAL USE
CHAPTER 1
Products obtained by Community farmers on properties located in third countries or third territories
Article 30
Article 31
Article 32
Article 33
CHAPTER 2
Seeds, fertilisers and products for the treatment of soil and crops
Article 34
Article 35
TITLE VII
IMPORTATION OF THERAPEUTIC SUBSTANCES, MEDICINES, LABORATORY ANIMALS AND BIOLOGICAL OR CHEMICAL SUBSTANCES
CHAPTER 1
Laboratory animals and biological or chemical substances intended for research
Article 36
CHAPTER 2
Therapeutic substances of human origin and blood-grouping and tissue-typing reagents
Article 37
Article 38
Article 39
CHAPTER 3
Reference substances for the quality control of medical products
Article 40
CHAPTER 4
Pharmaceutical products used at international sports events
Article 41
TITLE VIII
GOODS FOR CHARITABLE OR PHILANTHROPIC ORGANISATIONS
CHAPTER 1
General provision
Article 42
CHAPTER 2
Goods imported for general purposes
Article 43
Article 44
Article 45
Article 46
Article 47
CHAPTER 3
Articles imported for the benefit of handicapped persons
Article 48
Article 49
Article 50
CHAPTER 4
Goods imported for the benefit of disaster victims
Article 51
Article 52
Article 53
Article 54
Article 55
Article 56
Article 57
TITLE IX
IMPORTATION IN THE CONTEXT OF CERTAIN ASPECTS OF INTERNATIONAL RELATIONS
CHAPTER 1
Honorary decorations or awards
Article 58
CHAPTER 2
Presents received in the context of international relations
Article 59
Article 60
Article 61
CHAPTER 3
Goods to be used by monarchs or heads of State
Article 62
TITLE X
IMPORTATION OF GOODS FOR THE PROMOTION OF TRADE
CHAPTER 1
Samples of negligible value
Article 63
CHAPTER 2
Printed matter and advertising material
Article 64
Article 65
Article 66
CHAPTER 3
Goods used or consumed at a trade fair or similar event
Article 67
Article 68
Article 69
Article 70
Article 71
TITLE XI
GOODS IMPORTED FOR EXAMINATION, ANALYSIS OR TEST PURPOSES
Article 72
Article 73
Article 74
Article 75
Article 76
Article 77
Article 78
TITLE XII
MISCELLANEOUS IMPORTS
CHAPTER 1
Consignments sent to organisations protecting copyrights or industrial and commercial patent rights
Article 79
CHAPTER 2
Tourist information literature
Article 80
CHAPTER 3
Miscellaneous documents and articles
Article 81
CHAPTER 4
Ancillary materials for the stowage and protection of goods during their transport
Article 82
CHAPTER 5
Litter, fodder and feedingstuffs for animals during their transport
Article 83
CHAPTER 6
Fuels and lubricants present in land motor vehicles and special containers
Article 84
Article 85
Article 86
Article 87
Article 88
CHAPTER 7
Goods for the construction, upkeep or ornamentation of memorials to, or cemeteries for, war victims
Article 89
CHAPTER 8
Coffins, funerary urns and ornamental funerary articles
Article 90
TITLE XIII
GENERAL AND FINAL PROVISIONS
Article 91
Article 92
Article 93
Article 94
Article 95
Article 96
Article 97
Article 98
ANNEX I
CN code |
Description |
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3704 00 |
Photographic plates, film, paper, paperboard and textiles, exposed but not developed: |
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ex 3704 00 10 |
– Plates and film:
|
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ex 3705 |
Photographic plates and film, exposed and developed, other than cinematograph film:
|
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3706 |
Cinematograph film, exposed and developed, whether or not incorporating sound track or consisting only of sound track: |
||||||||
3706 10 |
– Of a width of 35 mm or more: – – Other: |
||||||||
ex 3706 10 99 |
– – – Other positives:
|
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3706 90 |
– Other: – – Other: – – – Other positives: |
||||||||
ex 3706 90 51 |
|
||||||||
ex 3706 90 91 |
|
||||||||
ex 3706 90 99 |
|
||||||||
4911 |
Other printed matter, including printed pictures and photographs: – Other: |
||||||||
4911 99 |
– – Other: |
||||||||
ex 4911 99 00 |
– – – Other:
|
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ex 8523 |
Records, tapes and other recorded media for sound or other similarly recorded phenomena including matrices and masters for the production of records, but excluding products of Chapter 37:
|
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ex 9023 00 |
Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for others uses:
|
||||||||
Various |
Holograms for laser projection Multimedia kits Materials for programmed instructions, including materials in kit form with the corresponding printed materials |
ANNEX II
PART A
Council Directive 83/181/EEC |
|
Council Directive 85/346/EEC |
|
Council Directive 88/331/EEC |
|
Commission Directive 89/219/EEC |
|
Council Directive 91/680/EEC |
only as regards Article 2(1) first indent |
1994 Act of Accession, Annex I, point XIII.B.4 |
|
PART B
Directive |
Time limit for transposition |
83/181/EEC |
30 June 1984 |
85/346/EEC |
1 October 1985 |
88/331/EEC |
1 January 1989 |
89/219/EEC |
1 July 1989 |
91/680/EEC |
31 December 1992 |
ANNEX III
Directive 83/181/EEC |
This Directive |
— |
Title I |
Article 1(1) |
Article 1(1), first and second subparagraphs |
Article 1(2) introductory sentence |
Article 2(1) introductory sentence |
Article 1(2)(a) |
Article 2(1)(a) |
Article 1(2)(b) first subparagraph |
Article 2(1)(b) |
Article 1(2)(b) second subparagraph, first and second indents |
Article 2(1)(b) |
Article 1(2)(b) third subparagraph |
Article 2(1)(b) |
Article 1(2)(b) fourth subparagraph |
Article 2(2) |
Article 1(2)(c), (d) and (e) |
Article 2(1)(c), (d) and (e) |
Title I |
Title II |
Chapter I |
Chapter 1 |
Articles 2 to 5 |
Articles 3 to 6 |
Article 6 first and second paragraphs |
Article 7(1) and (2) |
Articles 7 to 10 |
Articles 8 to 11 |
Chapter II |
Chapter 2 |
Article 11(1) and (2) |
Article 12(1), first and second subparagraphs |
Article 11(3) |
Article 12(2) |
Article 12, introductory sentence |
Article 13, first subparagraph, introductory sentence |
Article 12(a), first sentence |
Article 13, first subparagraph, point (a) |
Article 12(a), second sentence |
Article 13, second subparagraph |
Article 12(b) |
Article 13, first subparagraph, point (b) |
Article 13 |
Article 14 |
Article 14(1) introductory sentence |
Article 15(1), first subparagraph, introductory sentence |
Article 14(1) first indent, opening words |
Article 15(1), first subparagraph, point (a) |
Article 14(1) first indent, words in parentheses |
Article 15(1), second subparagraph |
Article 14(1), second indent |
Article 15(1), first subparagraph, point (b) |
Article 14(2) |
Article 15(2) |
Article 15 |
Article 16 |
Chapter III |
Chapter 3 |
Articles 16 to 19 |
Articles 17 to 20 |
Title II |
Title III |
Articles 20 and 21 |
Articles 21 and 22 |
Title III |
Title IV |
Articles 22 and 23 |
Articles 23 and 24 |
Title IV |
Title V |
Article 24(1) |
Article 25(1) |
Article 24(2) introductory sentence |
Article 25(2) introductory sentence |
Article 24(2) first and second indents |
Article 25(2)(a) and (b) |
Article 25(1) |
Article 26(1) |
Article 25(2) |
— |
Article 25(3) |
Article 26(2) |
Articles 26, 27 and 28 |
Articles 27, 28 and 29 |
Title V |
Title VI |
Chapter I |
Chapter 1 |
Article 29(1) |
Article 30(1), first subparagraph |
Article 29(2) |
Article 30(2) |
Article 29(3) |
Article 30(1), second subparagraph |
Articles 30, 31 and 32 |
Articles 31, 32 and 33 |
Chapter II |
Chapter 2 |
Article 33 |
Article 34 |
Article 34(1) and (2) |
Article 35(1), first and second subparagraphs |
Article 34(3) |
Article 35(2) |
Title VI |
Title VII |
Chapter I |
Chapter 1 |
Article 35(1) introductory sentence |
Article 36(1) introductory sentence |
Article 35(1)(a) |
Article 36(1)(a) |
Article 35(1)(b) introductory sentence |
Article 36(1)(b) |
Article 35(1)(b) first indent |
— |
Article 35(1)(b) second indent |
Article 36(1)(b) |
Article 35(2) introductory sentence |
Article 36(2), introductory sentence |
Article 35(2) first and second indents |
Article 36(2)(a) and (b) |
Chapter II |
Chapter 2 |
Article 36(1) |
Article 37(1) |
Article 36(2) introductory sentence |
Article 37(2) introductory sentence |
Article 36(2) first, second and third indents |
Article 37(2)(a), (b) and (c) |
Articles 37 and 38 |
Articles 38 and 39 |
Chapter IIa |
Chapter 3 |
Article 38a |
Article 40 |
Chapter III |
Chapter 4 |
Article 39 |
Article 41 |
Title VII |
Title VIII |
— |
Chapter 1 |
Article 40 |
Article 42 |
Chapter I |
Chapter 2 |
Articles 41 to 45 |
Articles 43 to 47 |
Chapter II |
Chapter 3 |
Articles 46, 47 and 48 |
Articles 48, 49 and 50 |
Chapter III |
Chapter 4 |
Article 49(1) and (2) |
Article 51, first and second paragraphs |
Articles 50 to 55 |
Articles 52 to 57 |
Title VIII |
Title IX |
Chapter I |
Chapter 1 |
Article 56 |
Article 58 |
Chapter II |
Chapter 2 |
Articles 57 and 58 |
Articles 59 and 60 |
Article 59, introductory sentence |
Article 61, introductory sentence |
Article 59, first, second and third indents |
Article 61(a), (b) and (c) |
Chapter III |
Chapter 3 |
Article 60 first paragraph, introductory sentence |
Article 62(1), introductory sentence |
Article 60, first paragraph, point (a) |
Article 62(1)(a) |
Article 60, first paragraph, point (b), first sentence |
Article 62(1)(b) |
Article 60, first paragraph, point (b), second sentence |
Article 62(2) |
Article 60, second paragraph |
Article 62(3) |
Title IX |
Title X |
Chapter I |
Chapter 1 |
Article 61 |
Article 63 |
Chapter II |
Chapter 2 |
Article 62, introductory sentence |
Article 64, introductory sentence |
Article 62(a) |
Article 64(a) |
Article 62(b) |
— |
Article 62(c) |
Article 64(b) |
Article 63, first paragraph, introductory sentence |
Article 65(1), introductory sentence |
Article 63, first paragraph, point (a) |
Article 65(1)(a) |
Article 63, first paragraph, point (b), first sentence |
Article 65(1)(b) |
Article 63, first paragraph, point (b), second sentence |
Article 65(2) |
Article 63, first paragraph, point (c) |
Article 65(1)(c) |
Article 63, second paragraph |
— |
Article 64 |
Article 66 |
Chapter III |
Chapter 3 |
Article 65(1) |
Article 67(1) |
Article 65(2), introductory sentence |
Article 67(2), first subparagraph, introductory sentence |
Article 65(2)(a) to (e) |
Article 67(2) first subparagraph, points (a) to (e) |
Article 65(2), final sentence |
Article 67(2), second subparagraph |
Articles 66 to 69 |
Articles 68 to 71 |
Title X |
Title XI |
Articles 70 to 73 |
Articles 72 to 75 |
Article 74(1) introductory sentence |
Article 76(1) introductory sentence |
Article 74(1), first, second and third indents |
Article 76(1)(a), (b) and (c) |
Article 74(2) |
Article 76(2) |
Articles 75 and 76 |
Articles 77 and 78 |
Title XI |
Title XII |
Chapter I |
Chapter 1 |
Article 77 |
Article 79 |
Chapter II |
Chapter 2 |
Article 78 |
Article 80 |
Chapter III |
Chapter 3 |
Article 79(a) to (q) |
Article 81(1)(a) to (q) |
Article 79(r), first sentence |
Article 81(1)(r) |
Article 79(r), second sentence |
Article 81(2) |
Article 79(s) |
Article 81(1)(s) |
Chapter IV |
Chapter 4 |
Article 80 |
Article 82 |
Chapter V |
Chapter 5 |
Article 81 |
Article 83 |
Chapter VI |
Chapter 6 |
Article 82(1) introductory sentence |
Article 84(1) introductory sentence |
Article 82(1)(a) first and second indents |
Article 84(1)(a)(i) and (ii) |
Article 82(1)(b) |
Article 84(1)(b) |
Article 82(2) introductory sentence |
Article 84(2) first subparagraph, introductory sentence |
Article 82(2)(a) first subparagraph, first and second indents and second subparagraph |
Article 84(2), first subparagraph, point (a) |
Article 82(2)(b) |
Article 84(2), first subparagraph, point (b) |
Article 82(2)(c) introductory sentence |
Article 84(2), first subparagraph, point (c) introductory sentence |
Article 82(2)(c) first indent, first subparagraph |
Article 84(2), first subparagraph, point (c)(i) |
Article 82(2)(c) first indent, second subparagraph |
Article 84(2), second subparagraph |
Article 82(2)(c), second indent |
Article 84(2), first subparagraph, point (c)(ii) |
Article 82(2)(d) |
Article 84(2), first subparagraph, point (d) |
Article 83 first paragraph introductory sentence |
Article 85 introductory sentence |
Article 83(a) |
Article 85(a) |
Article 83(b) |
— |
Article 83(c) |
Article 85(b) |
Article 83 second subparagraph |
— |
Article 84 |
Article 86 |
Article 85 first and second paragraphs |
Article 87(1) and (2) |
Article 86 |
Article 88 |
Chapter VII |
Chapter 7 |
Article 87 |
Article 89 |
Chapter VIII |
Chapter 8 |
Article 88 |
Article 90 |
Title XII |
Title XIII |
Articles 89, 90 and 91 |
Articles 91, 92 and 93 |
Article 92 |
Article 94 |
Article 93(1) |
— |
Article 93(2) |
Article 95 |
— |
Article 96 |
— |
Article 97 |
Article 94 |
Article 98 |
Annex |
Annex I |
— |
Annex II |
— |
Annex III |