Search Legislation

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)

 Help about what version

What Version

 Help about UK-EU Regulation

Legislation originating from the EU

When the UK left the EU, legislation.gov.uk published EU legislation that had been published by the EU up to IP completion day (31 December 2020 11.00 p.m.). On legislation.gov.uk, these items of legislation are kept up-to-date with any amendments made by the UK since then.

Close

This item of legislation originated from the EU

Legislation.gov.uk publishes the UK version. EUR-Lex publishes the EU version. The EU Exit Web Archive holds a snapshot of EUR-Lex’s version from IP completion day (31 December 2020 11.00 p.m.).

Status:

This is the original version (as it was originally adopted).

ANNEX I

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

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As adopted by EU): The original version of the legislation as it stood when it was first adopted in the EU. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as adopted version that was used for the EU Official Journal
  • lists of changes made by and/or affecting this legislation item
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as adopted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources