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Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (Codified version)

article  6

CELEX:  32009R1186

No relief shall be granted for:
(a) alcoholic products;
(b) tobacco or tobacco products;
(c) commercial means of transport;
(d) articles for use in the exercise of a trade or profession, other than portable instruments of the applied or liberal arts.