{
  "url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-order-1988/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-order-1988/introduction.json",
  "legislation": "uksi/1988/1193",
  "legislation_title": "The Value Added Tax (Imported Goods) Relief (Amendment) Order 1988",
  "legislation_url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-order-1988",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 11th July 1988\nLaid before the House of Commons 11th July 1988\nComing into force 1st August 1988\nWhereas it appears to the Treasury expedient that the relief from value added tax provided by this Order should be allowed with a view to conforming with certain of the provisions of Council Directive No. 83/181/EEC determining the scope of Article 14 (1) (d) of Council Directive No. 77/388/EEC as regards exemption from value added tax on the final importation of certain goods:\nWhereas alcoholic products as described in Article 1(2) (d) of Council Directive No. 83/181/EEC are specifically excluded from certain categories of goods to be exempted under the provisions of that Directive:\nWhereas the Combined Nomenclature has replaced the nomenclature of the Common Customs Tariff by reference to which the said products were described:\nNow, therefore, the Lords Commissioners of Her Majesty’s Treasury, by virtue of the powers conferred on them by section 19(1) of the Value Added Tax Act 1983 and of all other powers enabling them in that behalf, hereby make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ No. L105, 23.4.83, p.38."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ No. L145, 13.6.77, p.1."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Council Regulation (EEC) No. 2658/87, OJ No. L256, 7.9.87, p.1."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Council Regulation (EEC) No. 950/68, OJ No. L172, 22.7.68, p.1 (OJ/SE 1968(1) p.275)."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "1983 c. 55."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/1193/introduction",
    "retrieved_at": "2026-10-29T16:03:49.437005+00:00"
  },
  "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."
}