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Article 36

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

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 subject to the limits and conditions laid down in Article 60 of Council Regulation (EC) No 918/83 of 28 March 1983 setting up a Community system of reliefs from customs duty OJ L 105, 23.4.1983, p. 1. . The exemption referred to in paragraph 1 shall be limited to animals and biological or chemical substances which are intended for either of the following: public establishments principally engaged in education or scientific research, including those departments of public establishments which are principally engaged in education or scientific research; private establishments principally engaged in education or scientific research and authorised by the competent authorities of the Member States to receive such articles exempt from tax.

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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.