http://www.legislation.gov.uk/uksi/1988/1193/article/2/made

The Value Added Tax (Imported Goods) Relief (Amendment) Order 1988

VAT

King's Printer of Acts of Parliament

2011-07-04

VALUE ADDED TAX

The Value Added Tax (Imported Goods) Relief Order 1984, which implemented certain Community obligations arising under Council Directive No. 83/181/EEC, provides relief from value added tax chargeable on certain goods permanently imported. From 1 January 1988 the Combined Nomenclature replaced the Common Customs Tariff nomenclature and the Value Added Tax (Imported Goods) Relief (Amendment) (No. 2) Order 1987 (S.I. 1987/2108) substituted the new headings and sub-headings in Part II of Schedule 1 to the 1984 Order. This Order amends the definition of “alcoholic beverages” in Article 2 of the 1984 Order to take account of the headings of the Combined Nomenclature under which those beverages are now classified.