# 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 36

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

1. The following shall be exempt on admission:
(a) animals specially prepared and sent free of charge for laboratory use;
(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.
2. 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:
(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;
(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.

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Source: https://www.legislation.gov.uk/eudr/2009/132/article/36 (the official version)
Page: https://openlegislation.uk/eu-directive-2009-132/article-36
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.