# The Value Added Tax (Goods Imported for Private Purposes) Relief Order 1988, Article 4: Conditions of relief


No relief under article 3 of this Order shall be afforded unless—
(a) a claim is made by the importer within such time and in such form and manner as the Commissioners may direct;
(b) the claim referred to in paragraph (a) above is accompanied—
(i) where the last taxable transaction was a supply, by an invoice or similar document or by a copy thereof identifying the goods and showing the price paid and the rate of tax or the amount of tax charged when the goods were supplied;
(ii) where the last taxable transaction was an importation, by an importation document which was accepted or issued by the competent authority of the member State into which the goods were imported and which identifies the goods and shows their value for customs purposes and the rate of tax or the amount of tax paid upon importation or by a copy of such document; and
(c) the goods are produced by the importer for inspection by the proper officer.

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Source: https://www.legislation.gov.uk/uksi/1988/1174/article/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-goods-imported-for-private-purposes-relief-order-1988/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.