OBS_VALUE: <ul><li><a href=http://eli.legilux.public.lu/eli/etat/leg/rgd/2011/01/27/n7/jo target=_blank>Regulation on exemptions from VAT(Règlement grand-ducal du 27 janvier 2011 relatif à l'exonération de la taxe sur la valeur ajoutée de certaines importations de biens, Mém. A - 21 du 07 février 2011, 07/02/2011, last updated on 15/12/2020)</a></li><li><a href=http://eur-lex.europa.eu/legal-content/EN/TXT/?qid=1450363469502&uri=CELEX:32009L0132 target=_blank>Council Directive 2009/132/EC(Council Directive 2009/132/EC of 19 October 2009 determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods, OJ L 292, 10.11.2009, last updated on 05/12/2017 by Council Directive (EU) 2017/2455)</a></li></ul>