
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 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.
Michael Neubert
Mark Lennox-Boyd
Two of the Lords Commissioners of Her Majesty’s Treasury
4th December 1987
SCHEDULE
Article 4.
“
PART II

Column 1 Column 2
Heading or Sub-heading Limits of Relief
370400 10 Limited to films of an educational, scientific or cultural character.
37 05 Limited to films of an educational, scientific or cultural character.
370690 51 Limited to newsreels (with or without soundtrack) depicting events of current news value at the time of importation and, in the case of each importer, not exceeding two copies of each subject for copying.
370610 99
370690 91 Limited to —
370690 99 
(i) archival film material (with or without soundtrack) intended for use in connection with newsreel films;

(ii) recreational film particularly suited for children and young people; and

(iii) other films of an educational, scientific or cultural character.
49 11 Limited to —
(i) microcards or other information storage media required in computerised information and documentation services of an educational, scientific or cultural character; and
(ii) wall charts designed solely for demonstration and education.
85 24 Limited to those of an educational, scientific or cultural character.
90 23 Limited to —
(i) patterns, models and wall charts of an educational, scientific or cultural character designed solely for demonstration and education; and
(ii) mock-ups or visualisations of abstract concepts such as molecular structures or mathematical formulae.”