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The Value Added Tax (Imported Goods) Relief Order 1984

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This is the original version (as it was originally made). The electronic version of this UK Statutory Instrument has been contributed by Westlaw and is taken from the printed publication. Read more

GROUP 8ARTICLES SENT FOR MISCELLANEOUS PURPOSES

Item No.

1.

Material relating to trademarks, patterns or designs and supporting documents and applications for patents, imported for the purpose of being submitted to bodies competent to deal with protection of copyright or industrial or commercial patent rights.

2.

Objects imported for the purpose of being submitted as evidence, or for a like purpose, to a court or other official body in the United Kingdom.

3.

Photographs, slides and stereotype mats for photographs, whether or not captioned, sent to press agencies and publishers of newspapers or magazines.

4.

Recorded media, including punched cards, sound recordings and microfilm, sent free of charge for the transmission of information.

5.

Any honorary decoration conferred by a government or Head of State abroad on a person resident in the United Kingdom and imported on his behalf.

6.

Any cup, medal or similar article of an essentially symbolic nature, intended as a tribute to activities in the arts, sciences, sport, or the public service, or in recognition of merit at a particular event, which is either—

(a)

donated by an authority or person established abroad for the purpose of being presented in the United Kingdom, or

(b)

awarded abroad to a person resident in the United Kingdom and imported on his behalf.

7.

Goods (other than alcoholic beverages or tobacco products) sent on an occasional basis as gifts in token of friendship or goodwill between bodies, public authorities or groups carrying on an activity in the public interest.

8.

Any consignment of goods (other than alcoholic beverages, tobacco products, perfumes or toilet waters) not exceeding £6 in value, sent by post.

Note: Items 5, 6 and 7 do not apply to any importation—

(a)

of a commercial character; or

(b)

in respect of which relief from tax has been afforded by virtue of Part XII of the Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1983.

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