{
  "url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-order-1984/article-3",
  "json_url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-order-1984/article-3.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/3",
  "kind": "article",
  "number": "3",
  "heading": "Application",
  "text": "(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.\n(2) Nothing in this Order shall be construed as authorising a person to import anything ... in contravention of any prohibition or restriction for the time being in force with respect thereto under or by virtue of any enactment.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 3 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/3",
    "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."
}