# 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 82

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

The various materials such as rope, straw, cloth, paper and cardboard, wood and plastics which are used for the stowage and protection — including heat protection — of goods during their transport on the territory of the Community, shall be exempt on admission, provided that:
(a) they are not normally reusable; and
(b) the consideration paid for them forms part of the taxable amount on importation as defined in Chapter 4 of Title VII of Directive 2006/112/EC.

---
Source: https://www.legislation.gov.uk/eudr/2009/132/article/82 (the official version)
Page: https://openlegislation.uk/eu-directive-2009-132/article-82
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.