Transfer of business to the European Union (EU)

What goods do not qualify for relief?

The following goods do not qualify for relief:

  • Means of transport which are not of the nature of instruments of production, or of the service industry.
  • Food for human consumption, or animal feed.
  • Fuel and stocks of raw materials, or finished (or semi-finished) products.
  • Livestock in the possession of dealers.

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