Article 2 Amendment of the Value Added Tax (Imported Goods) Relief Order 1984

In Schedule 2 (relief for goods of other descriptions) to the Value Added Tax (Imported Goods) Relief Order 1984^f1, for Notes (2) and (3) to Group 8 (articles sent for miscellaneous purposes) substitute—

“(2)

Item 8 does not apply in relation to any goods imported on mail order from the Channel Islands.

(3)

For the purposes of note (2)—

• “mail order” in relation to any goods means any transaction or series of transactions under which a seller (S) sends goods in fulfilment of an order placed remotely,

• “remotely” means by any means that do not involve the simultaneous physical presence of S and the person placing the order, and

• “seller” does not include any person acting otherwise than in a commercial or professional capacity.”.