# 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 78

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

The period within which the examinations, analyses or tests must be carried out and the administrative formalities to be completed in order to ensure the use of the goods for the purposes intended shall be determined by the competent authorities.

---
Source: https://www.legislation.gov.uk/eudr/2009/132/article/78 (the official version)
Page: https://openlegislation.uk/eu-directive-2009-132/article-78
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.