The Value Added Tax (Temporarily Imported Goods and Goods Imported for Private Purposes) Reliefs (Revocation) Order 1992

Explanatory Note

(This note is not part of the Order)

This Order revokes the Value Added Tax (Temporarily Imported Goods) Relief Order 1986 and the Value Added Tax (Goods Imported for Private Purposes) Relief Order 1988 which are no longer required in the light of changes to the value added tax system brought about by Council Directive 91/680/EEC (OJ No. L 376, 31.12.91, p.1) supplementing the common system of value added tax amending the Sixth Council Directive 77/388/EEC (OJ No. L 145, 13.6.77, p.1) with a view to the abolition of fiscal frontiers.

Both Orders become redundant regarding goods imported from another member State of the EEC from 1 January 1993 since, with effect from that date, value added tax will no longer be charged upon the importation of goods from another member State and relief from a charge to value added tax will cease to be necessary.

In addition the Value Added Tax (Temporarily Imported Goods) Relief Order 1986 becomes redundant regarding goods imported from places outside the EEC since, with effect from 1 January 1993, goods placed under customs temporary importation arrangements with total relief from customs duty will not constitute imports for value added tax purposes unless and until such goods are removed from those arrangements in the United Kingdom. Such goods will be subject to the provisions of Council Regulation (EEC) No. 3599/82 (OJ No. L 376, 31.12.82, p.1) concerning temporary importation reliefs from customs duty applied to value added tax by virtue of section 24(1) of the Value Added Tax Act 1983.