{
  "url": "https://openlegislation.uk/eu-directive-2009-132/article-65",
  "json_url": "https://openlegislation.uk/eu-directive-2009-132/article-65.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/65",
  "kind": "article",
  "number": "65",
  "heading": null,
  "text": "1. The exemption shall be limited to printed advertisements which fulfil the following conditions:\n(a) printed matter must clearly display the name of the undertaking which produces, sells or hires out the goods, or which offers the services to which it refers;\n(b) each consignment must contain no more than one document or a single copy of each document if it is made up of several documents;\n(c) printed matter must not be the subject of grouped consignments from the same consignor to the same consignee.\n2. By way of derogation from paragraph 1(b), consignments comprising several copies of the same document may nevertheless be granted exemption provided their total gross weight does not exceed one kilogram.",
  "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/65",
    "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."
}