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EUROPEAN COMMUNITIES (EXEMPTION FROM VALUE-ADDED TAX ON THE PERMANENT IMPORTATION OF CERTAIN GOODS) REGULATIONS 2012

18 Consignments sent to organisations protecting copyrights or industrial and commercial patent rights

(1) Tax shall not be charged on the importation of trademarks, patterns or designs or their supporting documents or on applications for patents for invention or the like for submission to the bodies competent to deal with the protection of copyrights or the protection of industrial or commercial patent rights.