Value Added Tax (Temporarily Imported Goods) Relief Order 1985
| Jurisdiction | UK Non-devolved |
| Citation | SI 1985/1646 |
| Year | 1985 |
1985 No. 1646
VALUE ADDED TAX
The Value Added Tax (Temporarily Imported Goods) Relief Order 198530thOctober 1985
8thNovember 1985
1stJanuary 1986
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. 85/362/EEC(a), determining the scope of Article 14(1)(c) of Council Directive No. 77/388/EEC(b) as regards exemption from value added tax on the temporary importation of goods which qualify for exemption from customs duties, or which would so qualify if they were imported from outside the community, and with a view to implementing the provisions of Article 16(1)(D) 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 3(3)(c), 19(1) and 45(1) and (2) of the Value Added Tax Act 1983(c) and of all other powers enabling them in that behalf, hereby make the following Order:
Citation and Commencement
1. This Order may be cited as the Value Added Tax (Temporarily Imported Goods) Relief Order 1985 and shall come into operation on 1st January 1986.
Interpretation
2. In this Order—
"approved" means approved by the Secretary of State;
"community" means the European Economic Community;
"member state" means a member of the community;
"personal effects" means any clothing and other new or used articles intended for the personal use of the traveller;
"personal luggage" has the meaning ascribed to it in Council Directive No 69/169/EEC of 28 May 1969(d).
(a) OJ No L192, 24.7.85, p.20.
(b) OJ No L145, 13.6.77, p.1.
(c) 1983 c.55.
(d) OJ No L133, 4.6.69, p.6.
Application
3.— (1) This Order shall apply without prejudice to temporary importation relief 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.
(3) Means of transport, pallets and containers are excluded from relief afforded by this Order.
(4) Personal effects which travellers are carrying on their person or in their personal luggage for the duration of their stay in the United Kingdom are excluded from relief afforded by this Order.
Relief for goods imported from another member state
4.— (1) Subject to the provisions of this Order and to such conditions as the Commissioners may impose, where goods are imported from another member state into the United Kingdom with a view to their re-exportation therefrom, tax chargeable on the importation shall not be payable, if the Commissioners are satisfied that the goods—
(a) are intended to be re-exported without alteration;
(b) satisfy the conditions laid down in Articles 9 and 10 of the EEC Treaty or, in the case of goods falling under the Treaty establishing the European Coal and Steel Community, are in free circulation;
(c) have been acquired subject to the rules governing the application of value added tax in the member state of exportation, and have not benefited, by virtue of their exportation, from any relief from payment of value added tax;
(d) are the property of a person established outside the United Kingdom; and
(e) are not consumable goods.
(2) The relief afforded by paragraph (1) shall continue to apply provided that upon re-exportation from the United Kingdom the goods are unaltered.
5.— (1) Subject to the provisions of this Order, where goods are imported from another member state into the United Kingdom with a view to their re-exportation therefrom but do not qualify for relief under article 4, tax chargeable on the importation shall not be payable if, had they been imported into the United Kingdom from a country outside the community, relief would have been granted under the provisions of article 6.
(2) Notwithstanding the provisions of paragraph (1) no relief shall be afforded where—
(a) the goods meet the conditions laid down in Articles 9 and 10 of the EEC Treaty;
(b) the goods were not acquired pursuant to the rules governing the application of value added tax in the member state of exportation or, by virtue of being exported, benefited from relief from value added tax; and
(c) the importer is not a taxable person or is a taxable person not entitled to deduction in full.
Relief for goods imported from outside the community
6. Subject to the provisions of this Order, where goods are imported from a country outside the community into the United Kingdom with a view to their re-exportation therefrom, tax chargeable on the importation shall not be payable where the goods are of a description specified in Schedule 1 to this Order.
Goods for possible sale
7. Subject to the provisions of this Order, notwithstanding that goods are not intended to remain temporarily in the United Kingdom and to be re-exported therefrom, tax chargeable on the importation shall not be payable where the goods are of a description specified in Schedule 2 to this Order.
Security
8.— (1) As a condition of granting relief the Commissioners may require the deposit of such sum of money or other security as may appear necessary to them; except that no security shall be required for goods covered by the procedure provided for in Council Regulation (EEC) No. 3/84(a), or for goods within Annex I of Commission Regulation (EEC) No. 1751/84(b).
(2) Where goods are imported temporarily into the United Kingdom from another member state the importer shall have the right to elect whether the security referred to in paragraph (1) is given by way of cash deposit or other guarantee.
(3) Where the Commissioners think it necessary they may refuse the security offered and may require alternative satisfactory security to be given.
Production of goods and records
9. Relief shall continue to apply only where—
(a) the importer or other person having charge of the goods produces them for inspection by the Commissioners as they may require;
(b) the importer or other person having charge of the goods keeps and produces such records relating to the goods as the Commissioners may require.
Time limits
10. Save as the Commissioners may otherwise allow and without prejudice to the maximum time limits laid down in Schedule 1 and 2 to this Order, relief
(a) OJ No L2, 4.1.84, p.1.
(b) OJ No L171...
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