{
  "url": "https://openlegislation.uk/eu-directive-2009-132/article-36",
  "json_url": "https://openlegislation.uk/eu-directive-2009-132/article-36.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/36",
  "kind": "article",
  "number": "36",
  "heading": null,
  "text": "1. The following shall be exempt on admission:\n(a) animals specially prepared and sent free of charge for laboratory use;\n(b) biological or chemical substances which are imported subject to the limits and conditions laid down in Article 60 of Council Regulation (EC) No 918/83 of 28 March 1983 setting up a Community system of reliefs from customs duty.\n2. The exemption referred to in paragraph 1 shall be limited to animals and biological or chemical substances which are intended for either of the following:\n(a) public establishments principally engaged in education or scientific research, including those departments of public establishments which are principally engaged in education or scientific research;\n(b) private establishments principally engaged in education or scientific research and authorised by the competent authorities of the Member States to receive such articles exempt from tax.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ L 105, 23.4.1983, p. 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2009/132/article/36",
    "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."
}