# The Value Added Tax (Imported Goods) Relief Order 1984, Part GROUP 4: GOODS FOR TESTING, ETC

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

Item No.
1.Goods imported for the purpose of examination, analysis or testing to determine their composition, quality or other technical characteristics, to provide information or for industrial or commercial research.
Note: Item 1 does not apply to goods exceeding the quantities necessary for such purposes or where the examination, analysis or testing, itself constitutes a sales promotion.

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Source: https://www.legislation.gov.uk/uksi/1984/746/schedule/2/part/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-imported-goods-relief-order-1984/schedule-2/part-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.