Explanatory note

Under Article 16.1E of Council Directive No. 77/388/EEC (OJ No. L 145, 13.6.1977, p.1) as amended by Article 1.20 of Council Directive No. 91/680/EEC (OJ No. L 376, 31.12.1991, p.1) member States may relieve from VAT certain supplies of goods and supplies of services relating to such supplies of goods, made whilst the goods are subject to certain customs arrangements.

This Order relieves from VAT certain transactions relating to second-hand goods and works of art whilst they are subject to temporary importation arrangements by treating those transactions as neither a supply of goods nor a supply of services.