# The Value Added Tax (Imported Goods) Relief (Amendment) Order 1992, Article 4


For paragraph (2) of Article 3 there shall be substitued the following paragraph—
“(2) Nothing in this Order shall be construed as authorising a person to import anything from a place outside or within the member States in contravention of any prohibition or restriction for the time being in force with respect thereto under or by virtue of any enactment.”.

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Source: https://www.legislation.gov.uk/uksi/1992/3120/article/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-order-1992/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.