# The Value Added Tax (Imported Goods) Relief (Amendment) (No. 2) Order 1988, Article 2


In this Order and the Value Added Tax (Imported Goods) Relief Order 1984 (hereinafter referred to as the principal Order)–
“member State” means a state which is a member of the European Economic Community;
“third country” means a country other than a member State.

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Source: https://www.legislation.gov.uk/uksi/1988/2212/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-no-2-order-1988/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.