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 X U.K. IMPORTATION OF GOODS FOR THE PROMOTION OF TRADE

CHAPTER 3 U.K. Goods used or consumed at a trade fair or similar event

Article 71 U.K.

The exemption referred to in Article 67(1)(a) and (b) shall not be granted for:

(a)

alcoholic products;

(b)

tobacco or tobacco products;

(c)

fuels, whether solid, liquid or gaseous.