{
  "url": "https://openlegislation.uk/value-added-tax-goods-imported-for-private-purposes-relief-order-1988/note",
  "json_url": "https://openlegislation.uk/value-added-tax-goods-imported-for-private-purposes-relief-order-1988/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis 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.\nArticle 3 provides for relief from payment of the full tax which would otherwise be chargeable and specifies qualifying importers and goods.\nArticle 4 specifies conditions which must be met for relief to be allowed.\nArticle 5 specifies the method of calculating the relief.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/1174/note",
    "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."
}