Article 3 ApplicationI1

United Kingdom

(1)

This Order shall apply without prejudice to relief from tax on the importation of goods afforded under or by virtue of any other enactment.

F1(2)

Nothing in this Order shall be construed as authorising a person to import anything F2... in contravention of any prohibition or restriction for the time being in force with respect thereto under or by virtue of any enactment.

Annotations

Textual amendments

F1: Art. 3(2) substituted (1.1.1993) by The Value Added Tax (Imported Goods) Relief (Amendment) Order 1992 (S.I. 1992/3120), arts. 1, 4
F2: Words in art. 3(2) 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(3); S.I. 2020/1641, reg. 2, Sch.

Commencement

I1: Art. 3 in force at 1.7.1984, see art. 1