# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 88

Extent: E+W+S+N.I.

Where goods temporarily exported from the Community are re-imported after having undergone, outside the Community, repair, processing, adaptation, making up or re-working, Member States shall take steps to ensure that the tax treatment of the goods for VAT purposes is the same as that which would have been applied had the repair, processing, adaptation, making up or re-working been carried out within their territory.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/88 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-88
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.