# Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (codified version), Article 115

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

1. Domesticated animals forming the livestock of an agricultural undertaking which has ceased to operate in the customs territory of the Community and transfers its activities to a third country may be exported free of export duties.
2. The relief referred to in paragraph 1 shall be limited to domesticated animals in numbers appropriate to the nature and size of the agricultural undertaking.

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Source: https://www.legislation.gov.uk/eur/2009/1186/article/115 (the official version)
Page: https://openlegislation.uk/eu-regulation-2009-1186/article-115
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.