# The Value Added Tax (Imported Goods) Relief (Amendment) Order 1988, Note: Explanatory note


(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.

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Source: https://www.legislation.gov.uk/uksi/1988/1193/note (the official version)
Page: https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-order-1988/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.