1992 No. 3130

VALUE ADDED TAX

The Value Added Tax (Supply of Temporarily Imported Goods) Order 1992

Made

Laid before the House of Commons

Coming into force

The Treasury, in exercise of the powers conferred on them by section 3(3) of the Value Added Tax Act 19831 and of all other powers enabling them in that behalf, hereby make the following Order:

I11

This Order may be cited as the Value Added Tax (Supply of Temporarily Imported Goods) Order 1992 and shall come into force on 1st January 1993.

Annotations:
Commencement Information
I1

Art. 1 in force at 1.1.1993, see art. 1

I22

1

Where goods held under F2a temporary admission procedureF5in Great Britain are supplied, that supply shall be treated as neither a supply of goods nor a supply of services provided that—

F3a

the conditions for getting full relief from import duty under regulation 40 of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 continue to be met; and

b

the supply is to a person established outside F6Great Britain.

F42

“Goods held under a temporary admission procedure” means goods declared for a temporary admission procedure under Part 1 of the Taxation (Cross-border Trade) Act 2018, for which full relief from a liability to import duty is to be given under regulation 40 of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018.

F13

1

Where goods held under temporary importation arrangements in Northern Ireland are supplied, that supply shall be treated as neither a supply of goods nor a supply of services provided that—

a

the goods remain eligible for temporary importation arrangements; and

b

the supply is to a person established outside Northern Ireland and the member States.

2

In this article—

  • “goods held under temporary importation arrangements” means goods placed under the temporary admission procedure provided for in Union customs legislation, with total relief from customs duty, whether or not the goods are subject to customs duty.

  • “Union customs legislation” has the same meaning as in paragraph 1(8) of Schedule 9ZB to the Value Added Tax Act 1994.

Irvine PatnickTim BoswellTwo of the Lords Commissioners of Her Majesty’s Treasury

(This note is not part of the Order)

This Order provides that certain supplies of temporarily imported goods be disregarded for value added tax purposes. It essentially carries forward the provision in Article 13 of The Value Added Tax (Temporarily Imported Goods) Relief Order 1986 (S.I.1986/1989) which is revoked with effect from 1st January 1993.