1. 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 [Council Directive 69/169/EEC of 28 May 1969 on the harmonisation of provisions laid down by Law, Regulation or Administrative Action relating to exemption from turnover tax and excise duty on imports in international travel (OJ L 133, 4.6.1969, p. 6). Directive as last amended by Directive 2005/93/EC (OJ L 346, 29.12.2005, p. 16).], 83/181/EEC [Council Directive 83/181/EEC of 28 March 1983 determining the scope of Article 14(1)(d) of Directive 77/388/EEC as regards exemption from value added tax on the final importation of certain goods (OJ L 105, 23.4.1983, p. 38). Directive as last amended by the 1994 Act of Accession.] and 2006/79/EC [Council Directive 2006/79/EC of 5 October 2006 on the exemption from ta
…