Article 35

Council Directive 83/181/EEC of 28 March 1983 determining the scope of Article 14 (1) (d) of Directive 77/388/EEC as regards exemption from value added tax on the final importation of certain goods · European Union

1. The following shall be exempt on admission: animals specially prepared and sent free of charge for laboratory use; biological or chemical substances: which are imported free of charge from the territory of another Member State, or which are imported from countries outside the Community subject to the limits and conditions laid down in Article 60 (1) (b) of Council Regulation (EEC) No 918/83 of 28 March 1983 setting up a Community system of reliefs from customs duty [5]. 2. The exemption referred to in paragraph 1 shall be limited to animals and biological or chemical substances which are intended for: either public establishments principally engaged in education or scientific research, including those departments of public establishmets which are principally engaged in education or scientific research, or private establishments principally engaged in education or scientific research and authorized by the competent authorities of the Member States to receive such articles exempt from tax. Chapter II Therapeutic substances of human origin and blood-grouping and tissue-typing reagents

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Source: EUR-Lex (Cellar) · retrieved 2026-11-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.