The Value Added Tax (Imported Goods) Relief Order 1984

EXPLANATORY NOTE

This Order provides for relief from value added tax chargeable on certain goods permanently imported. It implements Community obligations, arising from harmonisation of the laws of member States on turnover taxes, by giving effect to Titles III to XI of Council Directive No. 83/181/EEC. Corresponding reliefs from customs duty are conferred by Council Regulation (EEC) No. 918/83 (Ibid. p. 1).

Schedule 1 to the Order, introduced by article 4, applies to United Nations produced visual and auditory materials of an educational, scientific or cultural character which, within the limits laid down, may be imported for any purpose.

Schedule 2, introduced by article 5(1), applies to goods of other specified descriptions imported in conjunction with activities such as commerce, scientific research, philanthropy, international relations, recreation and cultural pursuits. For ease of reference, Schedule 2 is divided into the following Groups:—

• Group 1—Capital Goods and Equipment on Transfer of Activities

• Group 2—Agriculture and Animals

• Group 3—Promotion of Trade

• Group 4—Goods for Testing, Etc.

• Group 5—Health

• Group 6—Charities, Etc.

• Group 7—Printed Matter, Etc.

• Group 8—Articles sent for Miscellaneous Purposes

• Group 9—Works of Art and Collectors' Pieces

• Group 10—Transport

• Group 11—War Graves, Funerals, Etc.

Items within these Groups are interpreted in accordance with notes and where goods are described by reference to a use or purpose, relief is conditional upon the goods being put to such use or the purpose fulfilled: articles 5(2) and 6. Article 7 lays down restrictions on disposal of goods imported for charitable or philanthropic purposes by virtue of Group 6 and article 8 provides a special rule as to payment of tax on these goods where the relief conditions cease to be met.

Group 3 incorporates the reliefs for exhibition goods formerly afforded by the Value Added Tax (Imported Goods) Relief (No. 1) Order 1973. Group 6 incorporates the reliefs for human blood and its derivatives and human organs and tissue for diagnostic or therapeutic purposes or medical research, in conformity with Articles 13A(1)(d) and 14(1)(a) of Directive No. 77/388/EEC and which were afforded by the Value Added Tax (Health) Order 1983. Accordingly, the Orders of 1973 and 1983 are revoked.