# 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 5

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

Exemption may be granted only to persons whose normal place of residence has been outside the Community for a continuous period of at least 12 months.
However, the competent authorities may grant exceptions to this rule provided that the intention of the person concerned was clearly to reside outside the Community for a continuous period of at least 12 months.

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Source: https://www.legislation.gov.uk/eudr/2009/132/article/5 (the official version)
Page: https://openlegislation.uk/eu-directive-2009-132/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.