Article 143
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 ( 5 ) , 83/181/EEC ( 6 ) and 2006/79/EC ( 7 ) ; (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; (d) the importation of goods dispatched or transported from a third territory or a third country into a Member State other than that in which the dispatch or transport of the goods ends, where the supply of such goods by the importer designated or recognised under Article 201 as liable for payment of VAT is exempt under Article 138; (e) the reimportation, by the person who exported them, of goods in the state in which they were exported, where those goods are exempt from customs duties; (f) the importation, under diplomatic and consular arrangements, of goods which are exempt from customs duties; (g) the importation of goods by international bodies recognised as such by the public authorities of the host Member State, or by members of such bodies, within the limits and under the conditions laid down by the international conventions establishing the bodies or by headquarters agreements; (h) the importation of goods, into Member States party to the North Atlantic Treaty, by the armed forces of other States party to that Treaty for the use of those forces or the civilian staff accompanying them or for supplying their messes or canteens where such forces take part in the common defence effort; (i) the importation of goods by the armed forces of the United Kingdom stationed in the island of Cyprus pursuant to the Treaty of Establishment concerning the Republic of Cyprus, dated 16 August 1960, which are for the use of those forces or the civilian staff accompanying them or for supplying their messes or canteens; (j) the importation into ports, by sea fishing undertakings, of their catches, unprocessed or after undergoing preservation for marketing but before being supplied; (k) the importation of gold by central banks; (l) the importation of gas through the natural gas distribution system, or of electricity.