# Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (codified version), Article 31

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

No relief shall be granted for:
(a) means of transport which are not of the nature of instruments of production or of the service industry;
(b) supplies of all kinds intended for human consumption or for animal feed;
(c) fuel and stocks of raw materials or finished or semi-finished products;
(d) livestock in the possession of dealers.

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Source: https://www.legislation.gov.uk/eur/2009/1186/article/31 (the official version)
Page: https://openlegislation.uk/eu-regulation-2009-1186/article-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.