{
  "url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-no-2-order-1987/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-no-2-order-1987/introduction.json",
  "legislation": "uksi/1987/2108",
  "legislation_title": "The Value Added Tax (Imported Goods) Relief (Amendment) (No. 2) Order 1987",
  "legislation_url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-no-2-order-1987",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 4th December 1987\nLaid before the House of Commons 8th December 1987\nComing into force 1st January 1988\nWhereas it appears to the Treasury expedient that the relief from value added tax provided by this Order should be allowed with a view to conforming with Article 79(q) of Council Directive No. 83/181/EEC determining the scope of Article 14(1)(d) of Council Directive No. 77/388/EEC as regards exemption from value added tax on the final importation of certain goods:\nWhereas the goods mentioned in the said Article 79(q) are described by reference to their headings in the nomenclature of the Common Customs Tariff:\nWhereas that nomenclature has been replaced by the Combined Nomenclature:\nNow, therefore, the Lords Commissioners of Her Majesty’s Treasury, by virtue of the powers conferred on them by section 19(1) of the Value Added Tax Act 1983 and of all other powers enabling them in that behalf, hereby make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ No. L105, 23.4.83, p.38."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ No. L145, 13.6.77, p.1."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Council Regulation (EEC) No. 950/68, OJ No. L172, 22.7.68, p.1. (OJ/SE 1968(1) p.275) as last amended by Council Regulation (EEC) No. 3618/86, OJ No. L345, 8.12.86, p.1."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Council Regulation (EEC) No. 2658/87, OJ No. L256, 7.9.87, p.1."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "1983 c. 55."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/2108/introduction",
    "retrieved_at": "2026-10-29T16:15:48.513418+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."
}