{
  "url": "https://openlegislation.uk/value-added-tax-goods-imported-for-private-purposes-relief-order-1988/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-goods-imported-for-private-purposes-relief-order-1988/article-2.json",
  "legislation": "uksi/1988/1174",
  "legislation_title": "The Value Added Tax (Goods Imported for Private Purposes) Relief Order 1988",
  "legislation_url": "https://openlegislation.uk/value-added-tax-goods-imported-for-private-purposes-relief-order-1988",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Interpretation",
  "text": "In this Order—\n“the Commissioners” means the Commissioners of Customs and Excise;\n“competent authority” means an authority having powers under the laws in force in any member State to accept payment of tax on the importation of goods;\n“exportation” means the exportation from a member State which immediately precedes the importation into the United Kingdom;\n“last taxable transaction” means the most recent supply or previous importation, whichever is the later, upon which tax was paid in a member State;\n“member State” means a state which is a member of the European Economic Community;\n“proper officer” means the person appointed or authorised by the Commissioners to act in respect of any matter in the course of his duties;\n“tax” means value added tax as referred to in Council Directive No. 77/388/EEC;\n“taxable person” has the meaning ascribed to it in section 2(2) of the Value Added Tax Act 1983.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/1174/article/2",
    "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."
}