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 VI U.K. IMPORTATION OF CERTAIN AGRICULTURAL PRODUCTS AND PRODUCTS INTENDED FOR AGRICULTURAL USE

CHAPTER 1 U.K. Products obtained by Community farmers on properties located in third countries or third territories

Article 32 U.K.

Exemption shall be granted only in respect of products imported by the agricultural producer or on his behalf.