TITLE VIIIMPORTATION OF THERAPEUTIC SUBSTANCES, MEDICINES, LABORATORY ANIMALS AND BIOLOGICAL OR CHEMICAL SUBSTANCES
CHAPTER 1 Laboratory animals and biological or chemical substances intended for research
Article 36
1.
The following shall be exempt on admission:
(a)
animals specially prepared and sent free of charge for laboratory use;
(b)
biological or chemical substances which are imported subject to the limits and conditions laid down in Article 60 of Council Regulation (EC) No 918/83 of 28 March 1983 setting up a Community system of reliefs from customs duty6.
2.
The exemption referred to in paragraph 1 shall be limited to animals and biological or chemical substances which are intended for either of the following:
(a)
public establishments principally engaged in education or scientific research, including those departments of public establishments which are principally engaged in education or scientific research;
(b)
private establishments principally engaged in education or scientific research and authorised by the competent authorities of the Member States to receive such articles exempt from tax.