# 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), Article 28

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

No exemption shall be granted for:
(a) means of transport which are not in the nature of instruments of production or of the service industry;
(b) supplies of all kinds intended for human consumption or for animal feed;
(c) fuel and stocks of raw materials or finished or semi-finished products;
(d) livestock in the possession of dealers.

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Source: https://www.legislation.gov.uk/eudr/2009/132/article/28 (the official version)
Page: https://openlegislation.uk/eu-directive-2009-132/article-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.