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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Order)

The Value Added Tax (Imported Goods) Relief Order 1984, which implemented certain Community obligations arising under Council Directive No. 83/181/EEC, provides relief from value added tax chargeable on certain goods permanently imported. From 1 January 1988 the Combined Nomenclature replaced the Common Customs Tariff nomenclature and the Value Added Tax (Imported Goods) Relief (Amendment) (No. 2) Order 1987 (S.I. 1987/2108) substituted the new headings and sub-headings in Part II of Schedule 1 to the 1984 Order. This Order amends the definition of “alcoholic beverages” in Article 2 of the 1984 Order to take account of the headings of the Combined Nomenclature under which those beverages are now classified.