{
  "url": "https://openlegislation.uk/eu-directive-2009-132/article-35",
  "json_url": "https://openlegislation.uk/eu-directive-2009-132/article-35.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/35",
  "kind": "article",
  "number": "35",
  "heading": null,
  "text": "1. Exemption shall be limited to the quantities of seeds, fertilisers or other products required for the purpose of operating the property.\nIt shall be granted only for seeds, fertilisers or other products introduced directly into the Community by the agricultural producer or on his behalf.\n2. Member States may make exemption conditional upon the granting of reciprocal treatment.",
  "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/35",
    "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."
}