{
  "url": "https://openlegislation.uk/eu-directive-1985-362",
  "json_url": "https://openlegislation.uk/eu-directive-1985-362.json",
  "id": "eudr/1985/362",
  "title": "Seventeenth Council Directive 85/362/EEC of 16 July 1985 on the harmonization of the laws of the Member States relating to turnover taxes - Exemption from value added tax on the temporary importation of goods other than means of transport",
  "short_title": "Seventeenth Council Directive 85/362/EEC of 16 July 1985 on the harmonization of the laws of the Member States relating to turnover taxes - Exemption from value added tax on the temporary importation of goods other than means of transport",
  "long_title": null,
  "citation": "EU Directive 1985/362",
  "type": "eudr",
  "year": "1985",
  "number": "362",
  "version": "current",
  "date": "1985-07-16",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 3,
  "provisions": [],
  "outstanding_effects": [
    {
      "type": "amendment",
      "affected_provisions": "Art. 29(2)",
      "affecting": "eudr/1990/237",
      "affecting_title": "Commission Directive 90/237/EEC of 4 May 1990 amending the Seventeenth Council Directive 85/362/EEC on the harmonization of the laws of the Member States relating to turnover taxes Exemption from value added tax on the temporary importation of goods other than means of transport",
      "affecting_provisions": "Directive"
    },
    {
      "type": "partial repeal",
      "affected_provisions": "Directive",
      "affecting": "eudr/1991/680",
      "affecting_title": "Council Directive 91/680/EEC of 16 December 1991 supplementing the common system of value added tax and amending Directive 77/388/EEC with a view to the abolition of fiscal frontiers",
      "affecting_provisions": "Directive"
    },
    {
      "type": "repeal",
      "affected_provisions": "DP31/12/92",
      "affecting": "eudr/1992/111",
      "affecting_title": "Council Directive 92/111/EEC of 14 December 1992 amending Directive 77/388/EEC and introducing simplification measures with regard to value added tax",
      "affecting_provisions": "Directive"
    }
  ],
  "made_under": [],
  "changes_made_to": 3,
  "changes_made_to_url": "https://openlegislation.uk/eu-directive-1985-362/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/eu-directive-1985-362/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/eu-directive-1985-362/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/1985/362",
    "retrieved_at": "2026-11-01T15:23:35.342822+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}