21 Ancillary materials for stowage and protection of goods during their transport, and litter, fodder and feedstuff for animals during their transport

Tax shall not be charged on the importation of—

(a) materials such as rope, straw, cloth, paper, cardboard, wood and plastics used in the stowage and protection, including heat protection, of imported goods during their transportation to the State, where such materials are not normally re-usable and where the consideration for their supply forms part of the taxable amount as defined in Chapter 4 of Title VII of Council Directive 2006/112/EC of 28 November 2006, and

(b) litter, fodder and feedstuff put on board means of transport used to convey animals to the territory of the State for distribution to those animals during the journey.