Part GROUP 6 CHARITIES, ETCI1

In items 1 to 5, “relevant organisation” means a State organisation or other approved charitable or philanthropic organisation.

In item 1, “basic necessities” means food, medicines, clothing, blankets, orthopedic equipment and crutches, required to meet a person's immediate needs.

Items 1, 2 and 3 do not include alcoholic beverages, tobacco products, coffee, tea or motor vehicles other than ambulances.

Items 2, 3 and 6 do not apply where there is any commercial intent on the part of the donor.

Items 4 and 5 apply only where F3HM Treasury has made a Decision authorising importation of the goods.

In item 6, “relevant organisation” means an approved organisation principally engaged in the education of, or the provision of assistance to, blind or other physically or mentally handicapped persons.

In item 6, “supply” means any loan, hiring-out or transfer, for consideration or free of charge, other than on a profit-making basis.

Item 7 applies only where the goods are imported with an article of a kind mentioned in item 6 to which they relate, or, if imported subsequently, are identifiable as being intended for that article, where relief from tax on that article has been afforded by virtue of item 6, or would have been so afforded if such article were imported with the goods which relate to it.