{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-4-regulations-1992/regulation-33",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-4-regulations-1992/regulation-33.json",
  "legislation": "uksi/1992/3102",
  "legislation_title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-4-regulations-1992",
  "path": "regulation/33",
  "kind": "regulation",
  "number": "33",
  "heading": null,
  "text": "For regulation 46 there shall be substituted the following—\n“46 Subject to such conditions as the Commissioners may impose, the tax chargeable on the importation of goods from a place outside the member States which have been previously exported from the member States shall not be payable if the Commissioners are satisfied that—\n(a) the importer is a taxable person importing the goods in the course of his business;\n(b) the goods were last exported from the member States by him or on his behalf;\n(c) the goods have not been subject to process or repair outside the member States other than necessary running repairs which did not result in any increase in the value of the goods;\n(d) the goods—\n(i) were owned by him at the time of exportation and have remained his property, or\n(ii) were owned by him at the time of exportation and have been returned after rejection by a customer outside the member States or because it was not possible to deliver them to such customer, or\n(iii) have been returned from the continental shelf; and\n(e) if the goods were supplied in, acquired in or imported into a member State before their export, any tax chargeable on that supply, acquisition or importation was accounted for or paid and neither has been, nor will be, refunded.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 46 was amended by S.I. 1987/1916,"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3102/regulation/33",
    "retrieved_at": "2026-10-29T14:09:49.873483+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}