The Value Added Tax (Imported Goods) Relief Order 1984

• Citation: S.I. 1984/746
• Sections: 14

Section 1 Citation and commencement

This Order may be cited as the Value Added Tax (Imported Goods) Relief Order 1984 and shall come into operation on 1st July 1984.

Section 2 Interpretation

(1) In this Order—

“abroad” means a place outside the United Kingdom ;

“ alcoholic beverages ” means beverages falling within headings 22.03 to 22.08 ;

“ approved ” means approved by the Secretary of State;

“exported” means exported to a place outside the United Kingdom and “exportation” shall be construed accordingly;

“importation” is to be interpreted in accordance with the provisions of the Value Added Tax Act 1994;

“sent” means sent from a place outside the United Kingdom ;

...

“ tobacco products ” has the same meaning as in section 1 of the Tobacco Products Duty Act 1979.

(2) In this Order, references to a heading or sub-heading are references to a heading or sub-heading of the customs tariff (within the meaning of the Taxation (Cross-border Trade) Act 2018) code.

(3) Section 48(4) of the Value Added Tax Act 1983 (definition of “document” etc. ) shall not apply for the purposes of this Order.

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 3 Application

(1) This Order shall apply without prejudice to relief from tax on the importation of goods afforded under or by virtue of any other enactment.

(2) Nothing in this Order shall be construed as authorising a person to import anything ... in contravention of any prohibition or restriction for the time being in force with respect thereto under or by virtue of any enactment.

Section 3A Application to importations into Northern Ireland

(1) This article applies where goods are imported into the United Kingdom as a result of their entry into Northern Ireland.

(2) Where this article applies this Order has effect with the following modifications—

(a) article 2(1) is to be read as if the following definitions were substituted for their equivalents —

“ abroad ” means a place outside Northern Ireland and the member States;

“ exported ” means exported to a place outside Northern Ireland and the member States, and “ exportation ” shall be construed accordingly;

“ sent ” means sent from a place outside Northern Ireland and the member States;

(b) article 2(2) does not apply and instead references to a heading or sub-heading are to be read as references to a heading or sub-heading of the Combined Nomenclature of the European Union which is contained in Commission Implementing Regulation (EU) 2019/1776 of 9 October 2019 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff as it has effect in Northern Ireland as a result of section 7A of the European Union (Withdrawal) Act 2018 ;

(c) ... except where it appears in Note (3) to Group 7 of Schedule 2 and Items 4 and 5 of Group 6 of Schedule 2, references to “United Kingdom” are to be read as references to “member States”;

(d) Note 2 of Group 5 of Schedule 2 does not apply and instead Item 3 of that Group applies only where the goods fulfil the conditions laid down under or by virtue of Article 53 of Council Regulation (EC) No. 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty as it has effect in Northern Ireland as a result of section 7A of the European Union (Withdrawal) Act 2018 ;

(e) in Group 6 of Schedule 2—

(i) in Items 4 and 5, for “the United Kingdom” read “the United Kingdom or one or more member States”; and

(ii) in Note 5, for “HM Treasury” read “the Commission of the European Union”.

(3) The modifications provided for in this article are subject to the modifications provided for in paragraph 5 of Schedule 9ZC to the Value Added Tax Act 1994.

Section 3B

(1) This article applies where goods are imported pursuant to paragraph 3(2) of Schedule 9ZB to the Value Added Tax Act 1994.

(2) Where this article applies this Order has effect with the following modifications—

(a) article 2(1) is to be read as if the following definitions were substituted for their equivalents—

“ abroad ” means a place outside Great Britain;

“ exported ” means exported to a place outside Great Britain, and “ exported ” shall be construed accordingly;

“ sent ” means sent from a place outside Great Britain;

(b) ... except where it appears in Note (3) to Group 7 of Schedule 2, for “United Kingdom” read “Great Britain”.

Section 4 Relief for United Nations goods

No tax shall be payable on the importation, for whatever purpose, of goods produced by the United Nations or by a United Nations organisation, being goods—

(a) of a description specified in Part I of Schedule 1 to this Order, or

(b) classified under any heading or subheading specified in column 1 of Part II of Schedule 1 to this Order and within the limits of relief specified in column 2 thereof in relation to such heading or subheading.

Section 5 Relief for goods of other descriptions

(1) Subject to the provisions of this Order, no tax shall be payable on the importation of goods of a description specified in any item in Schedule 2 to this Order.

(2) Schedule 2 shall be interpreted in accordance with the notes therein contained, except that the descriptions of Groups in that Schedule are for ease of reference only and shall not affect the interpretation of the descriptions of items in those Groups.

Section 6 Condition as to use or purpose of goods in Schedule 2

(1) Where relief has been afforded in respect of any goods by virtue of an item comprised in Schedule 2 which describes the goods by reference to a use or purpose, it shall be a condition of the relief that the goods are put to such use or the purpose fulfilled in the United Kingdom.

(2) Without prejudice to paragraph (1) above, where relief has been afforded by virtue of item 5, 6 or 7 of Group 3 of Schedule 2 in respect of goods for demonstration or use, it shall be a condition of the relief that, in the course of, or as a result of, such demonstration or use, the goods are consumed or destroyed or rendered incapable of being used again for the same purpose.

(3) Without prejudice to paragraph (1) above, where relief has been afforded by virtue of item 1 of Group 4 of Schedule 2 in respect of goods for examination, analysis or testing, the relief shall be subject to the following conditions:—

(a) the examination, analysis or testing shall be completed within such time as the Commissioners may require; and

(b) any goods not completely used up or destroyed in the course of, or as a result of, such examination, analysis or testing, and any products resulting therefrom, shall forthwith be destroyed or rendered commercially worthless, or exported.

Section 7 Restriction on disposal of goods in Schedule 2, Group 6

(1) Without prejudice to article 6(1) above and subject to paragraph (2) below, where relief is afforded in respect of any goods by virtue of Group 6 of Schedule 2, it shall be a condition of the relief that the goods are not lent, hired-out or transferred, except in accordance with the provisions of that Group relating to those goods.

(2) Paragraph (1) above shall not apply and relief shall continue to be afforded where goods are lent, hired-out or transferred to an organisation which would be entitled to relief by virtue of Group 6 of Schedule 2, if importing the goods on that date, on condition that—

(a) prior notification in writing is received by the Commissioners; and

(b) the goods are used solely in accordance with the provisions of Group 6 relating thereto.

Section 8 Supplementary provisions as to goods in Schedule 2, Group 6

Where any goods in respect of which relief has been afforded by virtue of Group 6 of Schedule 2—

(a) are to be lent, hired-out, transferred or used except in accordance with the provisions of this Order relating to those goods; or

(b) remain in the possession of an organisation which has ceased to fulfil any condition subject to which it is approved,

and written notification thereof is given to the Commissioners, the tax payable on the goods shall be determined as if the goods had been imported on the date when the tax becomes due, provided that where the amount of the tax first relieved is less, such lesser amount shall become payable.

Section 9 Revocation

The Value Added Tax (Imported Goods) Relief (No. 1) Order 1973 and the Value Added Tax (Health) Order 1983 are hereby revoked.

Section 1

Holograms for laser projection.

Section 2

Multi-media kits.

Section 3

Materials for programmed instruction, including materials in kit form, with the corresponding printed materials.