1.The following shall be exempt on admission:
(a)animals specially prepared and sent free of charge for laboratory use;
(b)biological or chemical substances which are imported subject to the limits and conditions laid down in Article 60 of Council Regulation (EC) No 918/83 of 28 March 1983 setting up a Community system of reliefs from customs duty(1).
2.The exemption referred to in paragraph 1 shall be limited to animals and biological or chemical substances which are intended for either of the following:
(a)public establishments principally engaged in education or scientific research, including those departments of public establishments which are principally engaged in education or scientific research;
(b)private establishments principally engaged in education or scientific research and authorised by the competent authorities of the Member States to receive such articles exempt from tax.