The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992

32.  For regulation 45(1) there shall be substituted the following—

“45.   Subject to such conditions as the Commissioners may impose, the tax chargeable on the importation of goods from a place outside the member States which have been previously exported from the member State shall not be payable if the Commissioners are satisfied that —

(a) the importer is not a taxable person or, if he is, the goods are imported otherwise than in the course of his business;

(b) the goods were last exported from the member States by him or on his behalf;

(c) the goods—

(i) were supplied, acquired in or imported into a member State before their export, and any purchase tax or tax due on that supply, acquisition or importation was paid and neither has been, nor will be, refunded, or

(ii) are imported by the person who made them;

(d) the goods were not exported free of tax by reason of the zero-rating provisions of subsections (6) and (7) of section 16 of the Act or regulations made thereunder or free of purchase tax or in accordance with provisions of the law of another member State corresponding, in relation to that member State, to those provisions;

(e) the goods have not been subject to process or repair outside the member States other than necessary running repairs which did not result in any increase in the value of the goods; and

(f) the goods—

(i) were at the time of exportation intended to be re-imported, or

(ii) have been returned for repair or replacement or after rejection by a customer outside the member States or because it was not possible to deliver them to such customer, or

(iii) were prior to the time of exportation in private use and possession in the member States.”.

(1)

Regulation 45 was amended by S.I. 1987/1916.