The Value Added Tax (Imported Goods) Relief (Amendment) (No. 2) Order 1987

Article 4.

SCHEDULE

“PART II

Column 1	Column 2
Heading or Sub-heading	Limits of Relief
370400 10	Limited to films of an educational, scientific or cultural character.
37 05	Limited to films of an educational, scientific or cultural character.
370690 51	Limited to newsreels (with or without soundtrack) depicting events of current news value at the time of importation and, in the case of each importer, not exceeding two copies of each subject for copying.
370610 99
370690 91	Limited to —
370690 99	(i) archival film material (with or without soundtrack) intended for use in connection with newsreel films;
	(ii) recreational film particularly suited for children and young people; and
	(iii) other films of an educational, scientific or cultural character.
49 11	Limited to — (i) microcards or other information storage media required in computerised information and documentation services of an educational, scientific or cultural character; and (ii) wall charts designed solely for demonstration and education.
85 24	Limited to those of an educational, scientific or cultural character.
90 23	Limited to — (i) patterns, models and wall charts of an educational, scientific or cultural character designed solely for demonstration and education; and (ii) mock-ups or visualisations of abstract concepts such as molecular structures or mathematical formulae.”