2014 No. 2364
The Value Added Tax (Imported Goods) Relief (Amendment) Order 2014
Made
Laid before the House of Commons
Coming into force
The Treasury, in exercise of the powers conferred by section 37 of the Value Added Tax Act 19941, makes the following Order.
It appears to the Treasury that it is expedient to make this Order having regard to Article 143(1)(b) and (c) of Council Directive 2006/112/EC2 on the common system of value added tax and Article 23 of Council Directive 2009/132/EC3 determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods.
Citation, commencement and effect1
1
This Order may be cited as the Value Added Tax (Imported Goods) Relief (Amendment) Order 2014.
2
This Order comes into force on 26th September 2014 and has effect in relation to goods imported on or after that date.
Amendment of the Value Added Tax (Imported Goods) Relief Order 19842
In Schedule 2 (relief for goods of other descriptions) to the Value Added Tax (Imported Goods) Relief Order 19844, for Notes (2) and (3) to Group 8 (articles sent for miscellaneous purposes) substitute—
2
Item 8 does not apply in relation to any goods imported on mail order from the Channel Islands.
3
For the purposes of note (2)—
“mail order” in relation to any goods means any transaction or series of transactions under which a seller (S) sends goods in fulfilment of an order placed remotely,
“remotely” means by any means that do not involve the simultaneous physical presence of S and the person placing the order, and
“seller” does not include any person acting otherwise than in a commercial or professional capacity.
(This note is not part of the Order)