The Value Added Tax (Imported Goods) Relief (Amendment) (No. 2) Order 1987

Made: 4th December 1987

Laid before the House of Commons: 8th December 1987

Coming into force: 1st January 1988

Now, therefore, the Lords Commissioners of Her Majesty’s Treasury, by virtue of the powers conferred on them by section 19(1) of the Value Added Tax Act 1983[^f00005] and of all other powers enabling them in that behalf, hereby make the following Order:

1

This Order may be cited as the Value Added Tax (Imported Goods) Relief (Amendment) (No. 2) Order 1987 and shall come into force on 1st January 1988.

2

The Value Added Tax (Imported Goods) Relief Order 1984[^f00006] shall be amended in accordance with the following provisions of this Order.

3

In Article 2(2) for the words “common customs tariff” there shall be substituted the words “Combined Nomenclature”.

4

For Part II of Schedule 1 there shall be substituted the new part set out in the Schedule to this Order.

SCHEDULE

Signed

Michael Neubert — Mark Lennox-Boyd — Two of the Lords Commissioners of Her Majesty’s Treasury — 4th December 1987

Explanatory note

(This note is not part of the Order)

Schedule 1, Part II to the Value Added Tax (Imported Goods) Relief Order 1984 implements the Annex article 79(q) of and to Council Directive 83/181/EEC which lists certain goods eligible for relief from VAT on their importation by reference to their headings and sub-headings in the nomenclature of the Common Customs Tariff. From 1st January 1988 the Combined Nomenclature replaces the Common Customs Tariff nomenclature and this Order substitutes the new headings and sub-headings.

Footnotes

[^f00001]: OJ No. L105, 23.4.83, p.38.

[^f00002]: OJ No. L145, 13.6.77, p.1.

[^f00003]: Council Regulation (EEC) No. 950/68, OJ No. L172, 22.7.68, p.1. (OJ/SE 1968(1) p.275) as last amended by Council Regulation (EEC) No. 3618/86, OJ No. L345, 8.12.86, p.1.

[^f00004]: Council Regulation (EEC) No. 2658/87, OJ No. L256, 7.9.87, p.1.

[^f00005]: 1983 c. 55.

[^f00006]: S.I. 1984/746, as amended by S.I. 1987/155.