143(1)  Member States shall exempt the following transactions:

(a)the final importation of goods of which the supply by a taxable person would in all circumstances be exempt within their respective territory;

(b)the final importation of goods governed by Council Directives 69/169/EEC [now Directive 2007/74/EC], 83/181/EEC [now Directive 2009/132/EC] and 2006/79/EC;

(c)the final importation of goods, in free circulation from a third territory forming part of the Community customs territory, which would be entitled to exemption under point (b) if they had been imported within the meaning of the first paragraph of Article 30;

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