# The Value Added Tax (Imported Goods) Relief Order 1984, Article 2: Interpretation

Extent: E+W+S+N.I.

(1) In this Order—
“abroad” means a place outside the United Kingdom;
“alcoholic beverages” means beverages falling within headings 22.03 to 22.08;
“approved” means approved by the Secretary of State;
“exported” means exported to a place outside the United Kingdom and “exportation” shall be construed accordingly;
“importation” is to be interpreted in accordance with the provisions of the Value Added Tax Act 1994;
“sent” means sent from a place outside the United Kingdom;
...
“tobacco products” has the same meaning as in section 1 of the Tobacco Products Duty Act 1979.
(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.
(3) Section 48(4) of the Value Added Tax Act 1983 (definition of “document” etc.) shall not apply for the purposes of this Order.
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/uksi/1984/746/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-imported-goods-relief-order-1984/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.