10Article 143 of that directive, in Chapter 5, ‘Exemptions on importation’, of Title IX, ‘Exemptions’, states:‘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 Directive 69/169/EEC of 28 May 1969 on the harmonisation of provisions laid down by law, regulation or administrative action relating to exemption from turnover tax and excise duty on imports in international travel (OJ, English Special Edition 1969(I), p. 232)], [Directive 83/181] and [Directive 2006/79];…’
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