# The Value Added Tax (Goods Imported for Private Purposes) Relief Order 1988, Article 2: Interpretation


In this Order—
“the Commissioners” means the Commissioners of Customs and Excise;
“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;
“exportation” means the exportation from a member State which immediately precedes the importation into the United Kingdom;
“last taxable transaction” means the most recent supply or previous importation, whichever is the later, upon which tax was paid in a member State;
“member State” means a state which is a member of the European Economic Community;
“proper officer” means the person appointed or authorised by the Commissioners to act in respect of any matter in the course of his duties;
“tax” means value added tax as referred to in Council Directive No. 77/388/EEC;
“taxable person” has the meaning ascribed to it in section 2(2) of the Value Added Tax Act 1983.

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Source: https://www.legislation.gov.uk/uksi/1988/1174/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-goods-imported-for-private-purposes-relief-order-1988/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.