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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Order)

Schedule 1, Part II to the Value Added Tax (Imported Goods) Relief Order 1984 implements the Annex article 79(q) of and to Council Directive 83/181/EEC which lists certain goods eligible for relief from VAT on their importation by reference to their headings and sub-headings in the nomenclature of the Common Customs Tariff. From 1st January 1988 the Combined Nomenclature replaces the Common Customs Tariff nomenclature and this Order substitutes the new headings and sub-headings.