{
  "url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-no-2-order-1988",
  "json_url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-no-2-order-1988.json",
  "id": "uksi/1988/2212",
  "title": "The Value Added Tax (Imported Goods) Relief (Amendment) (No. 2) Order 1988",
  "short_title": "Value Added Tax (Imported Goods) Relief 1988",
  "long_title": "This Order further amends the Value Added Tax (Imported Goods) Relief Order 1984 which provides for relief from value added tax chargeable on the permanent importation of certain goods into the United Kingdom. The amendments give effect to Council Directive 88/331/EEC which amends Council Directive 83/181/EEC. Comparable provisions for relief from customs duty are conferred by Council Regulation (EEC) No. 918/83 which is similarly amended by Council Regulation (EEC) No. 1315/88.",
  "citation": "S.I. 1988/2212",
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      "heading": "Explanatory note",
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    {
      "id": "ukpga/1983/55",
      "title": "Value Added Tax Act 1983 (repealed 1.9.1994)",
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    "retrieved_at": "2026-10-29T15:52:28.677444+00:00"
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  "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."
}