{
  "url": "https://openlegislation.uk/value-added-tax-tax-free-shops-order-1992/note",
  "json_url": "https://openlegislation.uk/value-added-tax-tax-free-shops-order-1992/note.json",
  "legislation": "uksi/1992/3131",
  "legislation_title": "The Value Added Tax (Tax Free Shops) Order 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-tax-free-shops-order-1992",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order implements Article 1.22 of Council Directive 91/680/EEC (OJ No. L 376, 31.12.91, p.1) which amends the Sixth Council Directive 77/388/EEC (OJ No. L 145, 13.6.77, p.1) so as to insert Article 28k and provides for the zero-rating of certain supplies of goods made to travellers to a destination in another member State of the European Economic Community. For tobacco products, alcoholic beverages, perfumes and toilet waters, the zero-rating applies up to a quantity limit; for other goods, up to a value limit. The limits are specified in the Order. The Order applies to supplies made from a tax free shop at a port, airport or Channel Tunnel terminal or on board an aircraft or vessel going to a place in another member State.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3131/note",
    "retrieved_at": "2026-10-29T14:09:28.056181+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."
}