{
  "url": "https://openlegislation.uk/eu-directive-2009-132/annex-III",
  "json_url": "https://openlegislation.uk/eu-directive-2009-132/annex-III.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/III",
  "kind": "annex",
  "number": "III",
  "heading": null,
  "text": "CORRELATION TABLE\nDirective 83/181/EEC\nThis Directive\n—\nTitle I\nArticle 1(1)\nArticle 1(1), first and second subparagraphs\nArticle 1(2) introductory sentence\nArticle 2(1) introductory sentence\nArticle 1(2)(a)\nArticle 2(1)(a)\nArticle 1(2)(b) first subparagraph\nArticle 2(1)(b)\nArticle 1(2)(b) second subparagraph, first and second indents\nArticle 2(1)(b)\nArticle 1(2)(b) third subparagraph\nArticle 2(1)(b)\nArticle 1(2)(b) fourth subparagraph\nArticle 2(2)\nArticle 1(2)(c), (d) and (e)\nArticle 2(1)(c), (d) and (e)\nTitle I\nTitle II\nChapter I\nChapter 1\nArticles 2 to 5\nArticles 3 to 6\nArticle 6 first and second paragraphs\nArticle 7(1) and (2)\nArticles 7 to 10\nArticles 8 to 11\nChapter II\nChapter 2\nArticle 11(1) and (2)\nArticle 12(1), first and second subparagraphs\nArticle 11(3)\nArticle 12(2)\nArticle 12, introductory sentence\nArticle 13, first subparagraph, introductory sentence\nArticle 12(a), first sentence\nArticle 13, first subparagraph, point (a)\nArticle 12(a), second sentence\nArticle 13, second subparagraph\nArticle 12(b)\nArticle 13, first subparagraph, point (b)\nArticle 13\nArticle 14\nArticle 14(1) introductory sentence\nArticle 15(1), first subparagraph, introductory sentence\nArticle 14(1) first indent, opening words\nArticle 15(1), first subparagraph, point (a)\nArticle 14(1) first indent, words in parentheses\nArticle 15(1), second subparagraph\nArticle 14(1), second indent\nArticle 15(1), first subparagraph, point (b)\nArticle 14(2)\nArticle 15(2)\nArticle 15\nArticle 16\nChapter III\nChapter 3\nArticles 16 to 19\nArticles 17 to 20\nTitle II\nTitle III\nArticles 20 and 21\nArticles 21 and 22\nTitle III\nTitle IV\nArticles 22 and 23\nArticles 23 and 24\nTitle IV\nTitle V\nArticle 24(1)\nArticle 25(1)\nArticle 24(2) introductory sentence\nArticle 25(2) introductory sentence\nArticle 24(2) first and second indents\nArticle 25(2)(a) and (b)\nArticle 25(1)\nArticle 26(1)\nArticle 25(2)\n—\nArticle 25(3)\nArticle 26(2)\nArticles 26, 27 and 28\nArticles 27, 28 and 29\nTitle V\nTitle VI\nChapter I\nChapter 1\nArticle 29(1)\nArticle 30(1), first subparagraph\nArticle 29(2)\nArticle 30(2)\nArticle 29(3)\nArticle 30(1), second subparagraph\nArticles 30, 31 and 32\nArticles 31, 32 and 33\nChapter II\nChapter 2\nArticle 33\nArticle 34\nArticle 34(1) and (2)\nArticle 35(1), first and second subparagraphs\nArticle 34(3)\nArticle 35(2)\nTitle VI\nTitle VII\nChapter I\nChapter 1\nArticle 35(1) introductory sentence\nArticle 36(1) introductory sentence\nArticle 35(1)(a)\nArticle 36(1)(a)\nArticle 35(1)(b) introductory sentence\nArticle 36(1)(b)\nArticle 35(1)(b) first indent\n—\nArticle 35(1)(b) second indent\nArticle 36(1)(b)\nArticle 35(2) introductory sentence\nArticle 36(2), introductory sentence\nArticle 35(2) first and second indents\nArticle 36(2)(a) and (b)\nChapter II\nChapter 2\nArticle 36(1)\nArticle 37(1)\nArticle 36(2) introductory sentence\nArticle 37(2) introductory sentence\nArticle 36(2) first, second and third indents\nArticle 37(2)(a), (b) and (c)\nArticles 37 and 38\nArticles 38 and 39\nChapter IIa\nChapter 3\nArticle 38a\nArticle 40\nChapter III\nChapter 4\nArticle 39\nArticle 41\nTitle VII\nTitle VIII\n—\nChapter 1\nArticle 40\nArticle 42\nChapter I\nChapter 2\nArticles 41 to 45\nArticles 43 to 47\nChapter II\nChapter 3\nArticles 46, 47 and 48\nArticles 48, 49 and 50\nChapter III\nChapter 4\nArticle 49(1) and (2)\nArticle 51, first and second paragraphs\nArticles 50 to 55\nArticles 52 to 57\nTitle VIII\nTitle IX\nChapter I\nChapter 1\nArticle 56\nArticle 58\nChapter II\nChapter 2\nArticles 57 and 58\nArticles 59 and 60\nArticle 59, introductory sentence\nArticle 61, introductory sentence\nArticle 59, first, second and third indents\nArticle 61(a), (b) and (c)\nChapter III\nChapter 3\nArticle 60 first paragraph, introductory sentence\nArticle 62(1), introductory sentence\nArticle 60, first paragraph, point (a)\nArticle 62(1)(a)\nArticle 60, first paragraph, point (b), first sentence\nArticle 62(1)(b)\nArticle 60, first paragraph, point (b), second sentence\nArticle 62(2)\nArticle 60, second paragraph\nArticle 62(3)\nTitle IX\nTitle X\nChapter I\nChapter 1\nArticle 61\nArticle 63\nChapter II\nChapter 2\nArticle 62, introductory sentence\nArticle 64, introductory sentence\nArticle 62(a)\nArticle 64(a)\nArticle 62(b)\n—\nArticle 62(c)\nArticle 64(b)\nArticle 63, first paragraph, introductory sentence\nArticle 65(1), introductory sentence\nArticle 63, first paragraph, point (a)\nArticle 65(1)(a)\nArticle 63, first paragraph, point (b), first sentence\nArticle 65(1)(b)\nArticle 63, first paragraph, point (b), second sentence\nArticle 65(2)\nArticle 63, first paragraph, point (c)\nArticle 65(1)(c)\nArticle 63, second paragraph\n—\nArticle 64\nArticle 66\nChapter III\nChapter 3\nArticle 65(1)\nArticle 67(1)\nArticle 65(2), introductory sentence\nArticle 67(2), first subparagraph, introductory sentence\nArticle 65(2)(a) to (e)\nArticle 67(2) first subparagraph, points (a) to (e)\nArticle 65(2), final sentence\nArticle 67(2), second subparagraph\nArticles 66 to 69\nArticles 68 to 71\nTitle X\nTitle XI\nArticles 70 to 73\nArticles 72 to 75\nArticle 74(1) introductory sentence\nArticle 76(1) introductory sentence\nArticle 74(1), first, second and third indents\nArticle 76(1)(a), (b) and (c)\nArticle 74(2)\nArticle 76(2)\nArticles 75 and 76\nArticles 77 and 78\nTitle XI\nTitle XII\nChapter I\nChapter 1\nArticle 77\nArticle 79\nChapter II\nChapter 2\nArticle 78\nArticle 80\nChapter III\nChapter 3\nArticle 79(a) to (q)\nArticle 81(1)(a) to (q)\nArticle 79(r), first sentence\nArticle 81(1)(r)\nArticle 79(r), second sentence\nArticle 81(2)\nArticle 79(s)\nArticle 81(1)(s)\nChapter IV\nChapter 4\nArticle 80\nArticle 82\nChapter V\nChapter 5\nArticle 81\nArticle 83\nChapter VI\nChapter 6\nArticle 82(1) introductory sentence\nArticle 84(1) introductory sentence\nArticle 82(1)(a) first and second indents\nArticle 84(1)(a)(i) and (ii)\nArticle 82(1)(b)\nArticle 84(1)(b)\nArticle 82(2) introductory sentence\nArticle 84(2) first subparagraph, introductory sentence\nArticle 82(2)(a) first subparagraph, first and second indents and second subparagraph\nArticle 84(2), first subparagraph, point (a)\nArticle 82(2)(b)\nArticle 84(2), first subparagraph, point (b)\nArticle 82(2)(c) introductory sentence\nArticle 84(2), first subparagraph, point (c) introductory sentence\nArticle 82(2)(c) first indent, first subparagraph\nArticle 84(2), first subparagraph, point (c)(i)\nArticle 82(2)(c) first indent, second subparagraph\nArticle 84(2), second subparagraph\nArticle 82(2)(c), second indent\nArticle 84(2), first subparagraph, point (c)(ii)\nArticle 82(2)(d)\nArticle 84(2), first subparagraph, point (d)\nArticle 83 first paragraph introductory sentence\nArticle 85 introductory sentence\nArticle 83(a)\nArticle 85(a)\nArticle 83(b)\n—\nArticle 83(c)\nArticle 85(b)\nArticle 83 second subparagraph\n—\nArticle 84\nArticle 86\nArticle 85 first and second paragraphs\nArticle 87(1) and (2)\nArticle 86\nArticle 88\nChapter VII\nChapter 7\nArticle 87\nArticle 89\nChapter VIII\nChapter 8\nArticle 88\nArticle 90\nTitle XII\nTitle XIII\nArticles 89, 90 and 91\nArticles 91, 92 and 93\nArticle 92\nArticle 94\nArticle 93(1)\n—\nArticle 93(2)\nArticle 95\n—\nArticle 96\n—\nArticle 97\nArticle 94\nArticle 98\nAnnex\nAnnex I\n—\nAnnex II\n—\nAnnex III",
  "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/III",
    "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."
}