Council Directive 2009/132/EC of 19 October 2009… Article 76

Article 76

1.   The exemption shall cover goods which are not completely used up or destroyed during examination, analysis or testing, provided that the products remaining are, with the agreement and under the supervision of the competent authorities: (a) completely destroyed or rendered commercially valueless on completion of examination, analysis or testing; or (b) surrendered to the State without causing it any expense, where this is possible under national law; or (c) in duly justified circumstances, exported outside the Community. 2.   For the purposes of paragraph 1, ‘products remaining’ means products resulting from the examinations, analyses or tests or goods not actually used.