The Value Added Tax (Imported Goods) Relief (Amendment) Order 2014

• Citation: S.I. 2014/2364
• Sections: 2

Section 1 Citation, commencement and effect

(1) This Order may be cited as the Value Added Tax (Imported Goods) Relief (Amendment) Order 2014.

(2) This Order comes into force on 26th September 2014 and has effect in relation to goods imported on or after that date.

Section 2 Amendment of the Value Added Tax (Imported Goods) Relief Order 1984

In Schedule 2 (relief for goods of other descriptions) to the Value Added Tax (Imported Goods) Relief Order 1984 , for Notes (2) and (3) to Group 8 (articles sent for miscellaneous purposes) substitute—

(2) Item 8 does not apply in relation to any goods imported on mail order from the Channel Islands.

(3) For the purposes of note (2)—

“mail order” in relation to any goods means any transaction or series of transactions under which a seller (S) sends goods in fulfilment of an order placed remotely,

“remotely” means by any means that do not involve the simultaneous physical presence of S and the person placing the order, and

“seller” does not include any person acting otherwise than in a commercial or professional capacity.