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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  31

CELEX:  32009R1186

No relief shall be granted for:
(a) means of transport which are not of the nature of instruments of production or of the service industry;
(b) supplies of all kinds intended for human consumption or for animal feed;
(c) fuel and stocks of raw materials or finished or semi-finished products;
(d) livestock in the possession of dealers.