
1 
This Order may be cited as the Value Added Tax (Supply of Temporarily Imported Goods) Order 1992 and shall come into force on 1st January 1993.
2 

(1) Where goods held under temporary importation arrangements are supplied, that supply shall be treated as neither a supply of goods nor a supply of services provided that—
(a) the goods remain eligible for temporary importation arrangements; and
(b) the supply is to a person established outside the member States.
(2) “Goods held under temporary importation arrangements” means goods placed under customs arrangements with total relief from customs duty within the meaning of Council Regulation (EEC) No. 3599/82, whether or not the goods are subject to customs duty.
Irvine Patnick
Tim Boswell
Two of the Lords Commissioners of Her Majesty’s Treasury
9th December 1992