{
  "url": "https://openlegislation.uk/value-added-tax-removal-of-goods-order-1992/article-4",
  "json_url": "https://openlegislation.uk/value-added-tax-removal-of-goods-order-1992/article-4.json",
  "legislation": "uksi/1992/3111",
  "legislation_title": "The Value Added Tax (Removal of Goods) Order 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-removal-of-goods-order-1992",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": null,
  "text": "Subject to article 5 below, paragraph 30(1) and (2) of Schedule 9ZB to the Act shall not apply to the following removals of goods from a member State to a place in any other member State—\n(a) where the supply of the goods would be treated as having been made in a place other than the departure country by virtue of section 7(3) of, or paragraph 29 of Schedule 9ZB to, the Act;\n(b) where the supply of the goods would be treated as having been made in the departure country by virtue of the Value Added Tax (Place of Supply of Goods) Order 2004;\n(c) where the goods have been removed by or under the directions of the owner for the purpose of—\n(i) his delivering them to a person to whom he is supplying those goods; or\n(ii) his taking possession of them from a person who is supplying those goods to him,\nand that supply is or will be zero-rated by virtue of section 30(6) to (8) of, or paragraph 17(3) of Schedule 9ZA to, the Act;\n(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(e) where—\n(i) the goods have been removed to a place in the destination country for the purpose of delivering them to a person (other than the owner) who is to value or carry out any work on them in that place; and\n(ii) the owner intends that the goods will be returned to him by their removal to the departure country upon completion of the valuation or work;\n(f) where—\n(i) the owner is established in the departure country and is not established in the destination country;\n(ii) they are removed for the sole purpose of their being used by the owner in the course of a supply of services to be made by him;\n(iii) at the time of their removal there exists a legally binding obligation to make that supply of services; and\n(iv) the owner intends to remove them to the departure country upon his ceasing to use them in the course of making the supply;\n(g) where—\n(i) temporary importation relief would have been afforded had the goods been imported from a place outside and Northern Ireland; and\n(ii) the owner intends, before the end of the period of two years beginning with the day on which the goods were removed, to—\n(aa) export the goods to a place outside the EU and Northern Ireland,\n(bb) remove the goods from Northern Ireland to Great Britain, or\n(cc) remove the goods to a place in Northern Ireland or a member State (as the case may be) other than the destination country;\n(h) where the goods are removed in accordance with an intention described in paragraph (e), (f)(iv) or (g)(ii) above;\n(i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in art. 4 substituted (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, 6(a) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in art. 4(a) substituted (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, 6(b)(i) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in art. 4(a) substituted (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, 6(b)(ii) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in art. 4(a) substituted (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, 6(b)(iii) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in art. 4(b) substituted (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, 6(c)(i) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Word in art. 4(b) substituted (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, 6(c)(ii) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in art. 4(c) substituted (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, 6(d) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Art. 4(d) omitted (1.1.2013) by virtue of The Value Added Tax (Removal of Goods) (Amendment) Order 2012 (S.I. 2012/2953), arts. 1, 2(2)(a)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Art. 4(e) substituted (1.1.2013) by The Value Added Tax (Removal of Goods) (Amendment) Order 2012 (S.I. 2012/2953), arts. 1, 2(2)(b)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Words in art. 4(e)(i) substituted (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, 6(e)(i)(aa) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Words in art. 4(e)(i) substituted (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, 6(e)(i)(bb) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Words in art. 4(e)(ii) substituted (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, 6(e)(ii) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Words in art. 4(f)(i) substituted (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, 6(f)(i)(aa) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F14",
      "text": "Words in art. 4(f)(i) substituted (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, 6(f)(i)(bb) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F15",
      "text": "Words in art. 4(f)(iv) substituted (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, 6(f)(ii) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F16",
      "text": "Words in art. 4(g)(i) 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, 6(g)(i) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F17",
      "text": "Art. 4(g)(ii) substituted (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, 6(g)(ii) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F18",
      "text": "Word in art. 4(h) substituted (1.1.2013) by The Value Added Tax (Removal of Goods) (Amendment) Order 2012 (S.I. 2012/2953), arts. 1, 2(2)(c)"
    },
    {
      "type": "F",
      "label": "F19",
      "text": "Art. 4(i) omitted (1.1.2013) by virtue of The Value Added Tax (Removal of Goods) (Amendment) Order 2012 (S.I. 2012/2953), arts. 1, 2(2)(d)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 4 in force at 1.1.1993, see art. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3111/article/4",
    "retrieved_at": "2026-10-29T14:09:42.972402+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."
}