# 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 93

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

This Directive shall not prevent Member States from continuing to grant:
(a) the privileges and immunities granted by them under cultural, scientific or technical cooperation agreements concluded between Member States and third countries;
(b) the special exemptions justified by the nature of frontier traffic which are granted by them under frontier agreements concluded between Member States and third countries;
(c) exemptions in the context of agreements entered into on the basis of reciprocity with third countries that are Contracting Parties to the Convention on International Civil Aviation, signed at Chicago on 7 December 1944, for the purpose of implementing Recommended Practices 4.42 and 4.44 in Annex 9 to the Convention.

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Source: https://www.legislation.gov.uk/eudr/2009/132/article/93 (the official version)
Page: https://openlegislation.uk/eu-directive-2009-132/article-93
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.