UNITED KINGDOM STATUTORY INSTRUMENT
1984 No. 746
VALUE ADDED TAX
The Value Added Tax (Imported Goods) Relief Order 1984
Made 23th May 1984
Laid before the House of Commons 5th June 1984
Coming into Operation 1st July 1984
Whereas it appears expedient to the Treasury that the relief from value added tax provided by this Order should be allowed with a view to conforming with certain of the provisions of Council Directive No. 83/181/EEC, determining the scope of Article 14(1)(d) of Council Directive No. 77/388/EECas regards exemption from value added tax on the final importation of certain goods, and with exemption on the importation of human organs and blood provided for in Articles 13A(1)(d) and 14(1)(a) of Council Directive No. 77/388/EEC:
Now, therefore, the Lords Commissioners of Her Majesty's Treasury, by virtue of the powers conferred on them by sections 19(1) and 45(1) and (2) of the Value Added Tax Act 1983 and of all other powers enabling them in that behalf, hereby make the following Order:—
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Citation and commencementCitation and commencement
1. This Order may be cited as the Value Added Tax (Imported Goods) Relief Order 1984 and shall come into operation on 1st July 1984.
Interpretation
2.—(1) In this Order—
“” means
“” means
“” means
“”
(2) In this Order, references to a heading or subheading are references to a heading or subheading of the common customs tariff of the European Economic Community
(3) Section 48(4) of the Value Added Tax Act 1983 (definition of “document” etc.) shall not apply for the purposes of this Order.
Application
3.—(1) This Order shall apply without prejudice to relief from tax on the importation of goods afforded under or by virtue of any other enactment.
(2) Nothing in this Order shall be construed as authorising a person to import any thing in contravention of any prohibition or restriction for the time being in force with respect thereto under or by virtue of any enactment.
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Relief for United Nations goodsRelief for United Nations goods
4. No tax shall be payable on the importation, for whatever purpose, of goods produced by the United Nations or by a United Nations organisation, being goods—
(a) of a description specified in Part I of Schedule 1 to this Order, or
(b) classified under any heading or subheading specified in column 1 of Part II of Schedule 1 to this Order and within the limits of relief specified in column 2 thereof in relation to such heading or subheading.
Relief for goods of other descriptions
5.—(1) Subject to the provisions of this Order, no tax shall be payable on the importation of goods of a description specified in any item in Schedule 2 to this Order.
(2) Schedule 2 shall be interpreted in accordance with the notes therein contained, except that the descriptions of Groups in that Schedule are for ease of reference only and shall not affect the interpretation of the descriptions of items in those Groups.
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Condition as to use or purpose of goods in Schedule 2Condition as to use or purpose of goods in Schedule 2
6.—(1) Where relief has been afforded in respect of any goods by virtue of an item comprised in Schedule 2 which describes the goods by reference to a use or purpose, it shall be a condition of the relief that the goods are put to such use or the purpose fulfilled in the United Kingdom.
(2) Without prejudice to paragraph (1) above, where relief has been afforded by virtue of item 5, 6 or 7 of Group 3 of Schedule 2 in respect of goods for demonstration or use, it shall be a condition of the relief that, in the course of, or as a result of, such demonstration or use, the goods are consumed or destroyed or rendered incapable of being used again for the same purpose.
(3) Without prejudice to paragraph (1) above, where relief has been afforded by virtue of item 1 of Group 4 of Schedule 2 in respect of goods for examination, analysis or testing, the relief shall be subject to the following conditions:—
(a)
(a) the examination, analysis or testing shall be completed within such time as the Commissioners may require; and
(b)
(b) any goods not completely used up or destroyed in the course of, or as a result of, such examination, analysis or testing, and any products resulting therefrom, shall forthwith be destroyed or rendered commercially worthless, or exported.
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Restriction on disposal of goods in Schedule 2, Group 6Restriction on disposal of goods in Schedule 2, Group 6
7.—(1) Without prejudice to article 6(1) above and subject to paragraph (2) below, where relief is afforded in respect of any goods by virtue of Group 6 of Schedule 2, it shall be a condition of the relief that the goods are not lent, hired-out or transferred, except in accordance with the provisions of that Group relating to those goods.
(2) Paragraph (1) above shall not apply and relief shall continue to be afforded where goods are lent, hired-out or transferred to an organisation which would be entitled to relief by virtue of Group 6 of Schedule 2, if importing the goods on that date, on condition that—
(a)
(a) prior notification in writing is received by the Commissioners; and
(b)
(b) the goods are used solely in accordance with the provisions of Group 6 relating thereto.
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Supplementary provisions as to goods in Schedule 2, Group 6Supplementary provisions as to goods in Schedule 2, Group 6
8. Where any goods in respect of which relief has been afforded by virtue of Group 6 of Schedule 2—
(a) are to be lent, hired-out, transferred or used except in accordance with the provisions of this Order relating to those goods; or
(b) remain in the possession of an organisation which has ceased to fulfil any condition subject to which it is approved,
and written notification thereof is given to the Commissioners, the tax payable on the goods shall be determined as if the goods had been imported on the date when the tax becomes due, provided that where the amount of the tax first relieved is less, such lesser amount shall become payable.
Revocation
9. The Value Added Tax (Imported Goods) Relief (No. 1) Order 1973 and the Value Added Tax (Health) Order 1983 are hereby revoked.
Ian B. Lang
T. Garel-Jones
Two of the Lords Commissioners of Her Majesty's Treasury
23rd May 1984
SCHEDULE 1
(Article 4)
RELIEF FOR GOODS PRODUCED BY THE UNITED NATIONS OR A UNITED NATIONS ORGANISATION
PART I
1. Holograms for laser projection.
3. Materials for programmed instruction, including materials in kit form, with the corresponding printed materials.
PART II
Column 1 |
Column 2 |
Heading or subheading |
Limits of Relief |
37.04 A.II |
Limited to those of an educational, scientific or cultural character. |
37.05 |
Limited to those of an educational, scientific or cultural character. |
37.07B.II.a) |
Limited to those depicting events of current news value at the time of importation and, in the case of each importer, not exceeding two copies of each subject for copying.
b) Limited to—
(i) archival film material (with or without sound track) intended for use in connection with newsreel films;
(ii) recreational films particularly suited for children and young people;
(iii) other films of an educational, scientific or cultural character.
|
49.11B |
Limited to—
(i) microcards or other information storage media required in computerised information and documentation services of an educational, scientific or cultural character;
(ii) wall charts designed solely for demonstration and education.
|
90.21 |
Limited to—
(i) patterns, models and wall charts of an educational, scientific or cultural character, designed solely for demonstration and education; and
(ii) mock-ups or visualisations of abstract concepts such as molecular structures or mathematical formulae.
|
92.12B |
Limited to those of an educational, scientific or cultural character. |
SCHEDULE 2
(Article 50)
RELIEF FOR GOODS OF OTHER DESCRIPTIONS
1
CAPITAL GOODS AND EQUIPMENT ON TRANSFER OF ACTIVITIESGROUP 1
CAPITAL GOODS AND EQUIPMENT ON TRANSFER OF ACTIVITIES
Item No.
(1) Capital goods and equipment imported by a person for the purposes of a business he has ceased to carry on abroad and which he has notified the Commissioners is to be carried on by him in the United Kingdom and concerned exclusively with making taxable supplies.
(2) Capital goods and equipment belonging to, and imported for the purposes of, a charitable or philanthropic organisation which has notified the Commissioners of the transfer of its principal place of business from another member State to the United Kingdom.
Notes:
1. “” includes livestock other than livestock in the possession of dealers, but does not include—
(a) food of a kind used for human consumption or animal feeding stuffs;
(c) stocks of raw materials and finished or semi-finished products; or
(d) any motor vehicle in respect of which deduction of input tax is disallowed by article 4 of the Value Added Tax (Cars) Order 1980.
2. For the purposes of item 1, a person is not to be treated as intending to carry on a business in the United Kingdom if such business is to be merged with, or absorbed by, another business already carried on there.
3. Item 1 applies only where the goods—
(a) have been used in the course of the business for at least twelve months before it ceased to be carried on abroad;
(b) are imported within twelve months of the date on which such business ceased to be carried on abroad, or within such longer period as the Commissioners allow; and
(c) are appropriate both to the nature and size of the business to be carried on in the United Kingdom.
4. Item 2 does not apply to any goods supplied exempt from tax to the charitable or philanthropic organisation in question for the purpose of being exported in the course of its humanitarian, charitable or teaching activities.
2
AGRICULTURE AND ANIMALSGROUP 2
AGRICULTURE AND ANIMALS
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