{
  "url": "https://openlegislation.uk/eu-directive-2009-132/article-18",
  "json_url": "https://openlegislation.uk/eu-directive-2009-132/article-18.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": "article/18",
  "kind": "article",
  "number": "18",
  "heading": null,
  "text": "Exemption shall not be granted in respect of:\n(a) alcoholic products;\n(b) tobacco or tobacco products;\n(c) commercial means of transport;\n(d) articles for use in the exercise of a trade or profession, other than portable instruments of the applied or liberal arts, which were required for the exercise of the trade or profession of the deceased;\n(e) stocks of raw materials and finished or semi-finished products;\n(f) livestock and stocks of agricultural products exceeding the quantities appropriate to normal family requirements.",
  "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/article/18",
    "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."
}