# The Value Added Tax (Imported Goods) Relief (Amendment) Order 1990, Introduction: Introductory text


VALUE ADDED TAX
Made 12th December 1990
Laid before the House of Commons 14th December 1990
Coming into force 1st January 1991
Whereas Council Directive 83/181/EEC determining the scope of Article 14(1)(d) of Council Directive 77/388/EEC as regards exemption from value added tax on final importation of certain goods permitted exemptions on imports of certain goods of a total value not exceeding 22 ECU:
Whereas Council Directive 88/331/EEC amended Council Directive 83/181/EEC so as to require exemption from value added tax on final importation of certain goods of a total value not exceeding 10 ECU and to permit such exemption in respect of such goods of a total value exceeding 10 ECU but not exceeding 22 ECU:
Whereas in conformity with Articles 22, 23 and 90 of Council Directive 83/181/EEC the Value Added Tax (Imported Goods) Relief Order 1984 made provision for relief from value added tax on imports of certain goods of a total value not exceeding £7:
Whereas it appears to the Treasury expedient that relief from value added tax on imports of certain goods of a greater total value should be permitted:
Now, 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—

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Source: https://www.legislation.gov.uk/uksi/1990/2548/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-order-1990/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.