# The Value Added Tax (Supply of Temporarily Imported Goods) Order 1992, Article 2

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

(1) Where goods held under a temporary admission procedure in Great Britain are supplied, that supply shall be treated as neither a supply of goods nor a supply of services provided that—
(a) the conditions for getting full relief from import duty under regulation 40 of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 continue to be met; and
(b) the supply is to a person established outside Great Britain.
(2) “Goods held under a temporary admission procedure” means goods declared for a temporary admission procedure under Part 1 of the Taxation (Cross-border Trade) Act 2018, for which full relief from a liability to import duty is to be given under regulation 40 of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018.

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Source: https://www.legislation.gov.uk/uksi/1992/3130/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-supply-of-temporarily-imported-goods-order-1992/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.