# The Value Added Tax (Imported Goods) Relief (Amendment) (No. 2) Order 1988, Article 7


In Group 8 (articles sent for miscellaneous purposes)–
(a) in item 8, there shall be deleted the words “, sent by post”;
(b) after item 8, there shall be added the following item–
“9 Awards, trophies and souvenirs of a symbolic nature and of limited value intended for distribution free of charge at business conferences or similar international events to persons normally resident in a country other than the United Kingdom.”;
(c) for the Note to the Group there shall be substituted the following–
“Note: Items 5, 6, 7 and 9 do not apply to any importation of a commercial character.”.

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Source: https://www.legislation.gov.uk/uksi/1988/2212/article/7 (the official version)
Page: https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-no-2-order-1988/article-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.