– see also Consular officers and employees

Exemption/relief

Exports

Legislation/Regulatory – Dir. 2006/112 art. 151(a)

Imported goods

Legislation/Regulatory – Dir. 2006/112 art. 143(1)(f)

Imported goods, absolute exemption

Commentary – Indirect Tax Reporter ¶63-810(7)

Zero-rating

Indirect exports

Commentary – Indirect Tax Reporter ¶63-020