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Codified version
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) · European Union

VISUAL AND AUDITORY MATERIALS OF AN EDUCATIONAL, SCIENTIFIC OR CULTURAL CHARACTER CN code Description 370400 Photographic plates, film, paper, paperboard and textiles, exposed but not developed: ex37040010 – Plates and film: Cinematograph film, positives, of an educational, scientific or cultural character ex3705 Photographic plates and film, exposed and developed, other than cinematograph film: Of an educational, scientific or cultural character 3706 Cinematograph film, exposed and developed, whether or not incorporating sound track or consisting only of sound track: 370610 – Of a width of 35 mm or more: – – Other: ex37061099 – – – Other positives: Newsreels (with or without sound track) depicting events of current news value at the time of importation, and imported up to a limit of two copies of each subject for copying purposes Archival film material (with or without sound track) intended for use in connection with newsreel films Recreational films particularly suited for children and young people Other films of educational, scientific or cultural character 370690 – Other: – – Other: – – – Other positives: ex37069051 — Newsreels (with or without sound track) depicting events of current news value at the time of importation, and imported up to a limit of two copies of each subject for copying purposes ex37069091 — Archival film material (with or without sound track) intended for use in connection with newsreel films ex37069099 Recreational films particularly suited for children and young people Other films of educational, scientific or cultural character 4911 Other printed matter, including printed pictures and photographs: – Other: 491199 – – Other: ex49119900 – – – Other: Microcards or other information storage media required in computerised information and documentation services of an educational, scientific or cultural character Wall charts designed solely for demonstration and education ex8523 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: Of an educational, scientific or cultural character ex902300 Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for others uses: Patterns, models and wall charts of an educational, scientific or cultural character, designed solely for demonstration and education Mock-ups or visualisations of abstract concepts such as molecular structures or mathematical formulae Various Holograms for laser projection Multimedia kits Materials for programmed instructions, including materials in kit form with the corresponding printed materials

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Source: EUR-Lex (Cellar) · retrieved 2026-10-12 · Text as adopted (Official Journal); later amendments are not incorporated in this text.