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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Order)

This Order, which comes into force on 1st January 1993, implements Article 8(1)(c) of EC Directive 77/388/EEC (OJ No. L145, 13.6.77, p.1) as amended by EC Directive 91/680/EEC (OJ No. L376, 31.12.91, p.1). It is part of the package of new measures necessary as a result of the abolition of fiscal frontiers between EC member States from that date.

The Order applies to goods supplied on board ships, aircraft and trains engaged in the intra-Community transportation of passengers and provides for the place of supply of those goods to be the member State in which the transportation commenced. However, goods supplied for consumption on board ships and aircraft are treated as supplied outside the Community.