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The Value Added Tax (Tax Free Shops) Order 1992
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- UK Statutory Instruments
- 1992 No. 3131
- Explanatory Note
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Explanatory Note
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This Order implements Article 1.22 of Council Directive 91/680/EEC (OJ No. L 376, 31.12.91, p.1) which amends the Sixth Council Directive 77/388/EEC (OJ No. L 145, 13.6.77, p.1) so as to insert Article 28k and provides for the zero-rating of certain supplies of goods made to travellers to a destination in another member State of the European Economic Community. For tobacco products, alcoholic beverages, perfumes and toilet waters, the zero-rating applies up to a quantity limit; for other goods, up to a value limit. The limits are specified in the Order. The Order applies to supplies made from a tax free shop at a port, airport or Channel Tunnel terminal or on board an aircraft or vessel going to a place in another member State.
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