Explanatory note

These Regulations, which come into force on 1st July 1991, further amend the Value Added Tax (General) Regulations 1985 (“the principal Regulations”).

Regulations 3 and 4 amend regulations 53 and 55 of the principal Regulations to provide revised minimum values of goods that can be purchased under the retail export schemes by Community travellers. They implement the requirements of Articles 6, 7 and 7b of Council Directive 69/169/EEC (OJ No. L133, 4.6.69, p. 6 (OJ/SE 1969(I) p.232)) as amended by Council Directives 72/230/EEC (OJ No. L139, 17.6.72, p. 28 (OJ/SE 1972 (II) p.565)), 78/1032/EEC (OJ No. L366, 28.12.78, p. 28), 85/348/EEC (OJ No. L183, 16.7.85, p.24), 88/664/EEC (OJ No. L382, 31.12.88, p.41), 89/194/EEC (OJ No. L73, 17.3.89, p.47) and 91/191/EEC (OJ No. L94, 16.4.91, p.24).

Regulation 5 introduces new regulation 55A in order to provide for a minimum value of goods that can be purchased under the retail export schemes by travellers to the Principality of Andorrs. It applies regulations 53 and 55 of the principal Regulations to travellers to the Principality of Andorra as if Andorrs werea member State of the Community. This implements Articles 13 and 24 of the agreement attached to Council Decision 90/680/EEC (OJ No. L374, 31.12.90, p.13).