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) (c. 132)

TITLE IV U.K. IMPORTS OF NEGLIGIBLE VALUE

Article 24 U.K.

Exemption shall not apply to the following:

(a)

alcoholic products;

(b)

perfumes and toilet waters;

(c)

tobacco or tobacco products.