{
  "url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-order-1984/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-order-1984/article-2.json",
  "legislation": "uksi/1984/746",
  "legislation_title": "The Value Added Tax (Imported Goods) Relief Order 1984",
  "legislation_url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-order-1984",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Interpretation",
  "text": "(1) In this Order—\n“abroad” means a place outside the United Kingdom;\n“alcoholic beverages” means beverages falling within headings 22.03 to 22.08;\n“approved” means approved by the Secretary of State;\n“exported” means exported to a place outside the United Kingdom and “exportation” shall be construed accordingly;\n“importation” is to be interpreted in accordance with the provisions of the Value Added Tax Act 1994;\n“sent” means sent from a place outside the United Kingdom;\n...\n“tobacco products” has the same meaning as in section 1 of the Tobacco Products Duty Act 1979.\n(2) In this Order, references to a heading or sub-heading are references to a heading or sub-heading of the customs tariff (within the meaning of the Taxation (Cross-border Trade) Act 2018) code.\n(3) Section 48(4) of the Value Added Tax Act 1983 (definition of “document” etc.) shall not apply for the purposes of this Order.\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in art. 2 substituted (1.1.1993) by The Value Added Tax (Imported Goods) Relief (Amendment) Order 1992 (S.I. 1992/3120), arts. 1, 3(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in art. 2(1) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 3(2)(a)(i); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in art. 2(1) substituted (1.8.1988) by The Value Added Tax (Imported Goods) Relief (Amendment) Order 1988 (S.I. 1988/1193), arts. 1, 2"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in art. 2 inserted (1.1.1993) by The Value Added Tax (Imported Goods) Relief (Amendment) Order 1992 (S.I. 1992/3120), arts. 1, 3(b)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in art. 2(1) inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 3(2)(a)(ii) (as amended by S.I. 2020/1545, regs. 1, 104(2)); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in art. 2(1) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 3(2)(a)(iii); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Art. 2(2) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 3(2)(b); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Art. 2(4) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 3(2)(c); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Art. 2(5) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 3(2)(c); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 2 in force at 1.7.1984, see art. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1984/746/article/2",
    "retrieved_at": "2026-10-29T17:40:16.229706+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}