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Contents

Official guidance
Import VAT Manual

IMPS09500 · Secondary legislation

  • IMPS09510 · The Value Added Tax Regulations 1995 (SI1995/2518)
  • IMPS09520 · The VAT (Imported Goods) Relief Order 1984 (SI1984 No 746)
  • IMPS09530 · The VAT (Small Non-commercial Consignments) Relief Order 1986 (SI1986 No 939)
  • IMPS09540 · The VAT (Supply of Temporarily Imported Goods) Order 1992 (SI1992 No 3130), as amended by SI 2019/59 and SI 2020/1545, Reg 13-15
  • IMPS09550 · The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 (60/2019)
  1. Secondary legislation: contents
  2. Secondary legislation: the VAT (Imported Goods) Relief Order 1984 (SI1984 No 746)

IMPS09520 | Secondary legislation: the VAT (Imported Goods) Relief Order 1984 (SI1984 No 746)

From HM Revenue & Customs · Import VAT Manual

ArticleSubject matter
6Conditions as to use etc of goods in Schedule 2
7Restrictions on disposal of goods in Schedule 2, Group 6
8Supplementary (tax payable on diversions)
Schedule 1 and Article 4Relief for goods produced by the United Nations or a United Nations Organisation
Schedule 2 and Article 5Relief for goods of other descriptions
GroupSubject matter
1Capital goods and equipment on transfer of activities
3Promotion of trade
4Goods for testing etc
5Health
6Charities
7Printed matter etc
8Articles sent for miscellaneous purposes
9Works of art and collectors' pieces imported by galleries, museums etc
10Transport
11War graves, funerals etc
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