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The Value Added Tax (Goods Imported for Private Purposes) Relief Order 1988

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This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Explanatory Note

(This note is not part of the Order)

This Order gives effect to the Community obligation to implement Article 2.2 of Council Directive 77/388/EEC (OJ No. L145, 13.6.1977) as interpreted by the European Court of Justice in Case 15/81 (Gaston Schul Douane-expediteur B.V. -v-Inspecteur der Invoerrechten en Accijnzen [1982] ECR 1409) and Case 47/84 (Staatssecretaris van Financien -v-Gaston Schul Douane-expediteur B.V. [1985] ECR 1501) which established that tax chargeable on the importation of goods for private purposes is to take account of tax paid in a member State which is still contained in the value of the goods at the time of the importation.

Article 3 provides for relief from payment of the full tax which would otherwise be chargeable and specifies qualifying importers and goods.

Article 4 specifies conditions which must be met for relief to be allowed.

Article 5 specifies the method of calculating the relief.

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