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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)

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Article 24U.K.

Exemption shall not apply to the following:

(a)

alcoholic products;

(b)

perfumes and toilet waters;

(c)

tobacco or tobacco products.