Title III IMPORTS OF NEGLIGIBLE VALUEF1 United Kingdom Original text. Later amendments are not shown. 22Article 22 23Article 23 Annotations Textual amendments F1 Repealed by Council Directive 2009/132/EC of 19 October 2009 determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value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). ← Article 21 Title III Article 22 →