{
  "url": "https://openlegislation.uk/eu-directive-2009-132/annex-I",
  "json_url": "https://openlegislation.uk/eu-directive-2009-132/annex-I.json",
  "legislation": "eudr/2009/132",
  "legislation_title": "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)",
  "legislation_url": "https://openlegislation.uk/eu-directive-2009-132",
  "path": "annex/I",
  "kind": "annex",
  "number": "I",
  "heading": null,
  "text": "VISUAL AND AUDITORY MATERIALS OF AN EDUCATIONAL, SCIENTIFIC OR CULTURAL CHARACTER\nCN code\nDescription\n3704 00\nPhotographic plates, film, paper, paperboard and textiles, exposed but not developed:\nex 3704 00 10\n– Plates and film:\nCinematograph film, positives, of an educational, scientific or cultural character\nex 3705\nPhotographic plates and film, exposed and developed, other than cinematograph film:\nOf an educational, scientific or cultural character\n3706\nCinematograph film, exposed and developed, whether or not incorporating sound track or consisting only of sound track:\n3706 10\n– Of a width of 35 mm or more:\n– – Other:\nex 3706 10 99\n– – – Other positives:\nNewsreels (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\nArchival film material (with or without sound track) intended for use in connection with newsreel films\nRecreational films particularly suited for children and young people\nOther films of educational, scientific or cultural character\n3706 90\n– Other:\n– – Other:\n– – – Other positives:\nex 3706 90 51\n—\nNewsreels (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\nex 3706 90 91\n—\nArchival film material (with or without sound track) intended for use in connection with newsreel films\nex 3706 90 99\nRecreational films particularly suited for children and young people\nOther films of educational, scientific or cultural character\n4911\nOther printed matter, including printed pictures and photographs:\n– Other:\n4911 99\n– – Other:\nex 4911 99 00\n– – – Other:\nMicrocards or other information storage media required in computerised information and documentation services of an educational, scientific or cultural character\nWall charts designed solely for demonstration and education\nex 8523\nRecords, 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:\nOf an educational, scientific or cultural character\nex 9023 00\nInstruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for others uses:\nPatterns, models and wall charts of an educational, scientific or cultural character, designed solely for demonstration and education\nMock-ups or visualisations of abstract concepts such as molecular structures or mathematical formulae\nVarious\nHolograms for laser projection\nMultimedia kits\nMaterials for programmed instructions, including materials in kit form with the corresponding printed materials",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2009/132/annex/I",
    "retrieved_at": "2026-11-01T15:22:06.059569+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."
}