The Value Added Tax (Imported Goods) Relief Order 1984

Whereas it appears expedient to the Treasury that the relief from value added tax provided by this Order should be allowed with a view to conforming with certain of the provisions of Council Directive No.83/181/EEC, determining the scope of Article 14(1)(d) of Council Directive No.77/388/EEC as regards exemption from value added tax on the final importation of certain goods, and with exemption on the importation of human organs and blood provided for in Articles 13A(1)(d) and 14(1)(a) of Council Directive No.77/388/EEC:

Now, therefore, the Lords Commissioners of Her Majesty's Treasury, by virtue of the powers conferred on them by sections 19(1) and 45(1) and (2) of the Value Added Tax Act 1983 and of all other powers enabling them in that behalf, hereby make the following Order:—