Explanatory note

This Order, which comes into force on 15th August 2002, provides that no VAT is payable on an acquisition of goods from another European Union member State where, had the goods been imported from outside the European Union, relief would have been given by the Value Added Tax (Imported Goods) Relief Order 1984 (S.I. 1984/746). The relief is subject to the same conditions as apply to the relief given by that Order.

The Order gives effect to Article 28cB(b) of Council Directive 77/388/EEC (OJ No. L145, 13.06.1977, p.1; Article 28c was inserted by Council Directive 91/680/EEC (OJ L376, 31.12.1991, p.1)) to the extent that this exempts the intra-Community acquisition of goods the importation of which would in all circumstances be exempt under Article 14(1)(d) of that Directive (as amended by Council Directive 92/111/EEC (OJ L384, 30.12.92, p.1).