Council Directive 2009/132/ECShow full title

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)

ANNEX IU.K.

VISUAL AND AUDITORY MATERIALS OF AN EDUCATIONAL, SCIENTIFIC OR CULTURAL CHARACTER

CN codeDescription
3704 00Photographic plates, film, paper, paperboard and textiles, exposed but not developed:
ex 3704 00 10

– Plates and film:

  • Cinematograph film, positives, of an educational, scientific or cultural character

ex 3705

Photographic plates and film, exposed and developed, other than cinematograph film:

  • Of an educational, scientific or cultural character

3706Cinematograph film, exposed and developed, whether or not incorporating sound track or consisting only of sound track:
3706 10

– Of a width of 35 mm or more:

– – Other:

ex 3706 10 99

– – – Other positives:

  • Newsreels (with or without sound track) depicting events of current news value at the time of importation, and imported up to a limit of two copies of each subject for copying purposes

  • Archival film material (with or without sound track) intended for use in connection with newsreel films

  • Recreational films particularly suited for children and young people

  • Other films of educational, scientific or cultural character

3706 90

– Other:

– – Other:

– – – Other positives:

ex 3706 90 51

Newsreels (with or without sound track) depicting events of current news value at the time of importation, and imported up to a limit of two copies of each subject for copying purposes

ex 3706 90 91

Archival film material (with or without sound track) intended for use in connection with newsreel films

ex 3706 90 99
  • Recreational films particularly suited for children and young people

  • Other films of educational, scientific or cultural character

4911

Other printed matter, including printed pictures and photographs:

– Other:

4911 99– – Other:
ex 4911 99 00

– – – Other:

  • Microcards or other information storage media required in computerised information and documentation services of an educational, scientific or cultural character

  • Wall charts designed solely for demonstration and education

ex 8523

Records, tapes and other recorded media for sound or other similarly recorded phenomena including matrices and masters for the production of records, but excluding products of Chapter 37:

  • Of an educational, scientific or cultural character

ex 9023 00

Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for others uses:

  • Patterns, models and wall charts of an educational, scientific or cultural character, designed solely for demonstration and education

  • Mock-ups or visualisations of abstract concepts such as molecular structures or mathematical formulae

Various

Holograms for laser projection

Multimedia kits

Materials for programmed instructions, including materials in kit form with the corresponding printed materials