# 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 38

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

Exemption shall be limited to products which:
(a) are intended for institutions or laboratories approved by the competent authorities, for use exclusively for non-commercial medical or scientific purposes;
(b) are accompanied by a certificate of conformity issued by a duly authorised body in the country or territory of departure;
(c) are in containers bearing a special label identifying them.

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Source: https://www.legislation.gov.uk/eudr/2009/132/article/38 (the official version)
Page: https://openlegislation.uk/eu-directive-2009-132/article-38
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.