# The Value Added Tax (Imported Goods) Relief Order 1984, Part GROUP 7: PRINTED MATTER, ETC

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

Item No.
1.Documents sent free of charge to public services in the United Kingdom.
2.Foreign government publications and publications of official international bodies intended for free distribution.
3.Ballot papers for elections organised by bodies abroad.
4.Specimen signatures and printed circulars concerning signatures, forming part of exchanges of information between bankers or public services.
5.Official printed matter sent to a Central Bank in the United Kingdom.
6.Documents sent by companies incorporated abroad to bearers of, or subscribers to, securities issued by such companies.
7.Files, archives and other documents for use at international meetings, conferences or congresses and reports of such gatherings.
8.Plans, technical drawings, traced designs and other documents sent by any person for the purpose of participating in a competition in the United Kingdom or to obtain or fulfil an order executed abroad.
9.Documents to be used in examinations held in the United Kingdom on behalf of institutions established abroad.
10.Printed forms to be used as official documents in the international movement of vehicles or goods pursuant to international conventions.
11.Printed forms, labels, tickets and similar documents sent to travel agents in the United Kingdom by transport and tourist undertakings abroad.
12.Used commercial documents.
13.Official printed forms from national or international authorities.
14.Printed matter conforming to international standards, for distribution by an association in the United Kingdom and sent by a corresponding association abroad.
15.Documents sent for the purpose of free distribution to encourage persons to visit foreign countries, in particular to attend cultural, tourist, sporting, religious, trade or professional meetings or events.
16.Foreign hotel lists and yearbooks published by or on behalf of official tourist agencies and timetables for foreign transport services, for free distribution.
17.Yearbooks, lists of telephone and telex numbers, hotel lists, catalogues for fairs, specimens of craft goods of negligible value and literature on museums, universities, spas or other similar establishments, supplied as reference material to accredited representatives or correspondents appointed by official national tourist agencies and not intended for distribution.
18.Official publications issued under the authority of the country of exportation, international institutions, regional or local authorities and bodies governed by public law established in the country of exportation.
19.Printed matter distributed by foreign political organisations on the occasion of elections to the European Parliament or national elections in the country in which the printed matter originates.
Notes:
(1) Items 15 and 16 do not apply where the goods contain more than 25 per cent. of private commercial advertising.
(2) Items 18 and 19 apply only to publications or printed matter on which value added tax or any other tax has been paid in the ... country from which they have been exported and which have not benefited, by virtue of their exportation, from any relief from payment thereof.
(3) In item 19, “foreign political organisations” means those which are officially recognised as such in the United Kingdom.
(4) In item 11 “travel agent” includes airlines, national railway undertakings, ferry operators and similar organisations.
(5) In items 2, 15, 16 and 19 “foreign” means from a country other than the United Kingdom.

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Source: https://www.legislation.gov.uk/uksi/1984/746/schedule/2/part/7 (the official version)
Page: https://openlegislation.uk/value-added-tax-imported-goods-relief-order-1984/schedule-2/part-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.