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The Value Added Tax (Goods Imported for Private Purposes) Relief Order 1988
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- UK Statutory Instruments
- 1988 No. 1174
- Explanatory Note
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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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