# The Value Added Tax (Imported Goods) Relief (Amendment) (No. 2) Order 1987, Note: Explanatory note


(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.

---
Source: https://www.legislation.gov.uk/uksi/1987/2108/note (the official version)
Page: https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-no-2-order-1987/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.