# The Value Added Tax (Imported Goods) Relief Order 1984, Article 3: Application

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

(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.
(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.

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Source: https://www.legislation.gov.uk/uksi/1984/746/article/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-imported-goods-relief-order-1984/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.