# The Finance (No. 2) Act 1992 (Commencement No. 4 and Transitional Provisions) Order 1992, Article 5: Transitional Provisions relating to Value Added Tax


(1) Where this article applies, the goods shall be treated as having been imported from a place outside the member States within the meaning of section 2B of the 1983 Act whether or not they would otherwise be treated as having been so imported.
(2) This article applies where at any time after 31st December 1992 the relevant import arrangement which applied to the goods before 1st January 1993 has ceased to apply to them because—
(a) any duty or tax which was or would have been relieved or suspended from payment by virtue of a relevant import arrangement has or would have become payable;
(b) the goods have become liable to forfeiture by reason of—
(i) the breach of any condition; or
(ii) the commission of any offence,
relating to the relevant import arrangement; or
(c) for any other reason, the circumstances described in article 4(2) above which were applicable to the importation no longer apply.
(3) Where this article applies and the relevant import arrangement ceased to apply—
(a) at a time when the goods were not in the United Kingdom;
(b) by reason of the export of the goods to a place outside the member States;
(c) to goods, other than a means of transport, which had been imported from another member State and—
(i) which were subject to a relevant import arrangement within article 4(2)(e) or (h) above; and
(ii) which have been exported to the member State from which they were imported and returned to the person who exported them; or
(d) to goods consisting of a means of transport which were subject to a relevant import arrangement within article 4(2)(e) or (h) above and—
(i) they have borne in their member State of origin or exportation the turnover or consumption taxes (including value added tax) to which goods of that class or description are normally liable and have not by reason of their exportation been subject to any exemption from, or refund of, value added tax;
(ii) they were first used before 1st January 1985; or
(iii) their value does not exceed £4,000,
no tax shall be chargeable in respect of the importation which is treated as having occurred by virtue of paragraph (1) above.
(4) Where this article applies in respect of goods which have been imported from another member State and—
(a) tax is chargeable in respect of the importation which is treated as having occurred by virtue of paragraph (1) above; and
(b) had the goods been imported before 1st January 1993 and had a relevant import arrangement not applied to them, relief would have been available by virtue of the Value Added Tax (Goods Imported for Private Purposes) Order 1988 so as to reduce the amount of tax which would have been payable,
the tax chargeable shall be that reduced amount.
(5) This article shall also apply when goods which were delivered before 1st January 1993 to the recipient of a supply of those goods which was made in another member State are used in the United Kingdom and—
(a) no value added tax was chargeable in that member State in respect of that supply by reason of the export or intended export of the goods from that member State; and
(b) the goods were not imported before 1st January 1993.

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Source: https://www.legislation.gov.uk/uksi/1992/3261/article/5 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1992-commencement-no-4-and-transitional-provisions-order-1992/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.