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Statutory Instruments
1995 No. 3222
VALUE ADDED TAX
The Value Added Tax (Imported Goods) Relief (Amendment) Order 1995
Made
6th December 1995
Laid before the House of Commons
11th December 1995
Coming into force
1st January 1996
Whereas Council Directive 83/181/EEC(1) determining the scope of Article 14(1)(d) of Council Directive 77/388/EEC(2) as regards exemption from VAT on final importation of certain goods, permitted exemptions on imports of certain goods of a total value not exceeding 22 ECU:
Whereas Council Directive 88/331/EEC(3) amended Council Directive 83/181/EEC so as to require exemption from VAT on final importation of certain goods of a total value not exceeding 10 ECU and to permit such exemption in respect of such goods of a total value exceeding 10 ECU but not exeeding 22 ECU:
Whereas in conformity with Articles 22, 23 and 90 of Council Directive 83/181/EEC the Value Added Tax (Imported Goods) Relief Order 1984(4) made provision for relief from VAT on imports of certain goods of a total value not exceeding £15:
Whereas it appears to the Treasury expedient that relief from VAT on imports of certain goods of a greater total value should be permitted:
Now, therefore, the Lords Commissioners of Her Majesty's Treasury, by virtue of the powers conferred on them by section 37(1) of the Value Added Tax Act 1994(5) 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) Order 1995 and shall come into force on 1st January 1996.
2. In Group 8, Item No. 8 of Schedule 2 to the Value Added Tax (Imported Goods) Relief Order 1984 for "£15" there shall be substituted "£18".
Derek Conway
Bowen Wells
Two of the Lords Commissioners of Her Majesty's Treasury
6th December 1995
Explanatory Note
(This note is not part of the Order)
This Order further amends the Value Added Tax (Imported Goods) Relief Order 1984 (S.I. No. 1984/746) which provides for relief from VAT on final importations of certain goods. It increases the maximum value for such relief on consignments of low value from £15 to £18.
OJ No. L105, 23.4.83, p.38; relevant amending instrument is Council Directive 88/331/EEC (OJ No. L151, 17.6.88, p.79).
OJ No. L145, 13.6.77, p.1, to which there are amendments not relevant to this Order.
OJ No. L151, 17.6.88, p.79.