{
  "url": "https://openlegislation.uk/value-added-tax-goods-imported-for-private-purposes-relief-order-1988",
  "json_url": "https://openlegislation.uk/value-added-tax-goods-imported-for-private-purposes-relief-order-1988.json",
  "id": "uksi/1988/1174",
  "title": "The Value Added Tax (Goods Imported for Private Purposes) Relief Order 1988",
  "short_title": "Value Added Tax (Goods Imported for Private Purposes) Relief 1988",
  "long_title": "This Order gives effect to the Community obligation to implement Article 2.2 of Council Directive 77/388/EEC (OJ No. L145, 13.6.1977) as interpreted by the European Court of Justice in Case 15/81 (Gaston Schul Douane-expediteur B.V. -v-Inspecteur der Invoerrechten en Accijnzen [1982] ECR 1409) and Case 47/84 (Staatssecretaris van Financien -v-Gaston Schul Douane-expediteur B.V. [1985] ECR 1501) which established that tax chargeable on the importation of goods for private purposes is to take account of tax paid in a member State which is still contained in the value of the goods at the time of the importation.",
  "citation": "S.I. 1988/1174",
  "type": "uksi",
  "year": "1988",
  "number": "1174",
  "version": "current",
  "date": "1988-07-07",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-goods-imported-for-private-purposes-relief-order-1988/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/value-added-tax-goods-imported-for-private-purposes-relief-order-1988/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/value-added-tax-goods-imported-for-private-purposes-relief-order-1988/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Relief for goods imported from another member State",
      "url": "https://openlegislation.uk/value-added-tax-goods-imported-for-private-purposes-relief-order-1988/article-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Conditions of relief",
      "url": "https://openlegislation.uk/value-added-tax-goods-imported-for-private-purposes-relief-order-1988/article-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": "Method of calculating the relief",
      "url": "https://openlegislation.uk/value-added-tax-goods-imported-for-private-purposes-relief-order-1988/article-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-goods-imported-for-private-purposes-relief-order-1988/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-goods-imported-for-private-purposes-relief-order-1988/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2023-11-22",
      "size": 211431,
      "url": "https://openlegislation.uk/value-added-tax-goods-imported-for-private-purposes-relief-order-1988/pdf/uksi_19881174_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/1988/1174/pdfs/uksi_19881174_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "Instrument",
      "affecting": "uksi/1992/3119",
      "affecting_title": "The Value Added Tax (Temporarily Imported Goods and Goods Imported for Private Purposes) Reliefs (Revocation) Order 1992",
      "affecting_provisions": "art.2"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1983/55",
      "title": "Value Added Tax Act 1983 (repealed 1.9.1994)",
      "url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994",
      "provisions": [
        "section/19"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-goods-imported-for-private-purposes-relief-order-1988/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-goods-imported-for-private-purposes-relief-order-1988/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-goods-imported-for-private-purposes-relief-order-1988/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/1174",
    "retrieved_at": "2026-10-29T16:04:00.717676+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."
}