{
  "url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-order-1984/article-3A",
  "json_url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-order-1984/article-3A.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/3A",
  "kind": "article",
  "number": "3A",
  "heading": "Application to importations into Northern Ireland",
  "text": "(1) This article applies where goods are imported into the United Kingdom as a result of their entry into Northern Ireland.\n(2) Where this article applies this Order has effect with the following modifications—\n(a) article 2(1) is to be read as if the following definitions were substituted for their equivalents —\n““abroad” means a place outside Northern Ireland and the member States;”;\n““exported” means exported to a place outside Northern Ireland and the member States, and “exportation” shall be construed accordingly;”;\n““sent” means sent from a place outside Northern Ireland and the member States;”;\n(b) article 2(2) does not apply and instead references to a heading or sub-heading are to be read as references to a heading or sub-heading of the Combined Nomenclature of the European Union which is contained in Commission Implementing Regulation (EU) 2019/1776 of 9 October 2019 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff as it has effect in Northern Ireland as a result of section 7A of the European Union (Withdrawal) Act 2018;\n(c) ... except where it appears in Note (3) to Group 7 of Schedule 2 and Items 4 and 5 of Group 6 of Schedule 2, references to “United Kingdom” are to be read as references to “member States”;\n(d) Note 2 of Group 5 of Schedule 2 does not apply and instead Item 3 of that Group applies only where the goods fulfil the conditions laid down under or by virtue of Article 53 of Council Regulation (EC) No. 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty as it has effect in Northern Ireland as a result of section 7A of the European Union (Withdrawal) Act 2018;\n(e) in Group 6 of Schedule 2—\n(i) in Items 4 and 5, for “the United Kingdom” read “the United Kingdom or one or more member States”; and\n(ii) in Note 5, for “HM Treasury” read “the Commission of the European Union”.\n(3) The modifications provided for in this article are subject to the modifications provided for in paragraph 5 of Schedule 9ZC to the Value Added Tax Act 1994.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Arts. 3A, 3B inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 2(2) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in art. 3A(2) substituted (1.12.2021) by The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1164), regs. 1, 32"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in art. 3A(2)(c) omitted (1.8.2021) by virtue of The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 8(a)(i)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in art. 3A(2)(c) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 8(a)(ii)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Art. 3A(2)(e)(i) substituted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 8(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1984/746/article/3A",
    "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."
}