# 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), Annex I

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

VISUAL AND AUDITORY MATERIALS OF AN EDUCATIONAL, SCIENTIFIC OR CULTURAL CHARACTER
CN code
Description
3704 00
Photographic plates, film, paper, paperboard and textiles, exposed but not developed:
ex 3704 00 10
– Plates and film:
Cinematograph film, positives, of an educational, scientific or cultural character
ex 3705
Photographic plates and film, exposed and developed, other than cinematograph film:
Of an educational, scientific or cultural character
3706
Cinematograph film, exposed and developed, whether or not incorporating sound track or consisting only of sound track:
3706 10
– Of a width of 35 mm or more:
– – Other:
ex 3706 10 99
– – – Other positives:
Newsreels (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
Archival film material (with or without sound track) intended for use in connection with newsreel films
Recreational films particularly suited for children and young people
Other films of educational, scientific or cultural character
3706 90
– Other:
– – Other:
– – – Other positives:
ex 3706 90 51
—
Newsreels (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
ex 3706 90 91
—
Archival film material (with or without sound track) intended for use in connection with newsreel films
ex 3706 90 99
Recreational films particularly suited for children and young people
Other films of educational, scientific or cultural character
4911
Other printed matter, including printed pictures and photographs:
– Other:
4911 99
– – Other:
ex 4911 99 00
– – – Other:
Microcards or other information storage media required in computerised information and documentation services of an educational, scientific or cultural character
Wall charts designed solely for demonstration and education
ex 8523
Records, 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:
Of an educational, scientific or cultural character
ex 9023 00
Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for others uses:
Patterns, models and wall charts of an educational, scientific or cultural character, designed solely for demonstration and education
Mock-ups or visualisations of abstract concepts such as molecular structures or mathematical formulae
Various
Holograms for laser projection
Multimedia kits
Materials for programmed instructions, including materials in kit form with the corresponding printed materials

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Source: https://www.legislation.gov.uk/eudr/2009/132/annex/I (the official version)
Page: https://openlegislation.uk/eu-directive-2009-132/annex-I
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.