
1 
This Order may be cited as the Value
Added Tax (Imported Goods) Relief Order 1984
and shall come into operation on 1st July 1984.
2 

(1) In this Order—
 “abroad” means a place outside  the United Kingdom;
 “alcoholic beverages”
 means beverages falling within headings
22.03 to  22.08;
 “approved”
means approved by the Secretary of State;
 “exported” means exported to a place outside  the United Kingdom  and “exportation” shall be construed accordingly;
 “importation” is to be interpreted in accordance with the provisions of the Value Added Tax Act 1994;
 “sent” means sent from a place outside  the United Kingdom;
 ...
 “tobacco products” has the same meaning as in 
section 1 of the Tobacco Products Duty
Act 1979.
(2) In this Order, references to a heading or sub-heading are references to a heading or sub-heading of the customs tariff (within the meaning of the Taxation (Cross-border Trade) Act 2018) code.
(3) Section
48(4) of the Value Added Tax Act 1983
 (definition of “document” etc.)
shall not apply for the purposes of this Order.
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 

(1) This Order shall apply without prejudice
to relief from tax on the importation of goods afforded under or by virtue
of any other enactment.
(2) Nothing in this Order shall be construed as authorising a person to import anything ... in contravention of any prohibition or restriction for the time being in force with respect thereto under or by virtue of any enactment.
3A 

(1) This article applies where goods are imported into the United Kingdom as a result of their entry into Northern Ireland.
(2) Where this article applies this Order has effect with the following modifications—
(a) article 2(1) is to be read as if the following definitions were substituted for their equivalents —“
 “abroad” means a place outside Northern Ireland and the member States;”;““exported” means exported to a place outside Northern Ireland and the member States, and  “exportation” shall be construed accordingly;”;““sent” means sent from a place outside Northern Ireland and the member States;”;
(b) article 2(2) does not apply and instead references to a heading or sub-heading are to be read as references to a heading or sub-heading of the Combined Nomenclature of the European Union which is contained in Commission Implementing Regulation (EU) 2019/1776 of 9 October 2019 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff as it has effect in Northern Ireland as a result of section 7A of the  European Union (Withdrawal) Act 2018;
(c) ... except where it appears in Note (3) to Group 7 of Schedule 2 and  Items 4 and 5 of Group 6 of Schedule 2, references to  “United Kingdom” are to be read as references to  “member States”;
(d) Note 2 of Group 5 of Schedule 2 does not apply and instead Item 3 of that Group applies only where the goods fulfil the conditions laid down under or by virtue of Article 53 of Council Regulation (EC) No. 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty as it has effect in Northern Ireland as a result of section 7A of the  European Union (Withdrawal) Act 2018;
(e) in Group 6 of Schedule 2—
(i) in Items 4 and 5, for “the United Kingdom” read “the United Kingdom or one or more member States”; and
(ii) in Note 5, for  “HM Treasury” read  “the Commission of the European Union”.
(3) The modifications provided for in this article are subject to the modifications provided for in paragraph 5 of Schedule 9ZC to the Value Added Tax Act 1994.
3B 

(1) This article applies where goods are imported pursuant to paragraph 3(2) of Schedule 9ZB to the Value Added Tax Act 1994.
(2) Where this article applies this Order has effect with the following modifications—
(a) article 2(1) is to be read as if the following definitions were substituted for their equivalents—“
 “abroad” means a place outside Great Britain;”;““exported” means exported to a place outside Great Britain, and  “exported” shall be construed accordingly;”;““sent” means sent from a place outside Great Britain;”;
(b) ... except where it appears in Note (3) to Group 7 of Schedule 2, for  “United Kingdom” read  “Great Britain”.
4 
No tax shall be payable on the importation, for whatever purpose,
of goods produced by the United Nations or by a United Nations organisation,
being goods—
(a) of a description specified in 
Part I of Schedule 1 to this Order, or
(b) classified under any heading or subheading
specified in column 1 of Part II of Schedule
1 to this Order and within the limits of relief
specified in column 2 thereof in relation to such heading or subheading.
5 

(1) Subject to the provisions of this Order,
no tax shall be payable on the importation of goods of a description specified
in any item in Schedule 2
to this Order.
(2) Schedule
2 shall be interpreted in accordance with the
notes therein contained, except that the descriptions of Groups in that Schedule
are for ease of reference only and shall not affect the interpretation of
the descriptions of items in those Groups.
6 

(1) Where relief has been afforded in respect
of any goods by virtue of an item comprised in 
Schedule 2 which describes the goods by reference
to a use or purpose, it shall be a condition of the relief that the goods
are put to such use or the purpose fulfilled in the United Kingdom.
(2) Without prejudice to 
paragraph (1) above, where relief has been
afforded by virtue of item 5, 
6 or 7 of Group 3 of Schedule 2
in respect of goods for demonstration or use, it shall be a condition of the
relief that, in the course of, or as a result of, such demonstration or use,
the goods are consumed or destroyed or rendered incapable of being used again
for the same purpose.
(3) Without prejudice to 
paragraph (1) above, where relief has been
afforded by virtue of item 1 of Group 4 of Schedule
2 in respect of goods for examination, analysis
or testing, the relief shall be subject to the following conditions:—

(a) the examination, analysis or testing
shall be completed within such time as the Commissioners may require; and

(b) any goods not completely used up or destroyed
in the course of, or as a result of, such examination, analysis or testing,
and any products resulting therefrom, shall forthwith be destroyed or rendered
commercially worthless, or exported.
7 

(1) Without prejudice to 
article 6(1) above and subject to 
paragraph (2) below, where relief is afforded
in respect of any goods by virtue of Group 6
of Schedule 2, it shall be a condition of the
relief that the goods are not lent, hired-out or transferred, except in accordance
with the provisions of that Group relating to those goods.
(2) Paragraph
(1) above shall not apply and relief shall
continue to be afforded where goods are lent, hired-out or transferred to
an organisation which would be entitled to relief by virtue of 
Group 6 of Schedule 2, if importing the goods
on that date, on condition that—
(a) prior notification in writing is received
by the Commissioners; and
(b) the goods are used solely in accordance
with the provisions of Group 6 relating thereto.
8 
Where any goods in respect of which relief has been afforded by
virtue of Group 6 of Schedule 2—

(a) are to be lent, hired-out, transferred
or used except in accordance with the provisions of this Order relating to
those goods; or
(b) remain in the possession of an organisation
which has ceased to fulfil any condition subject to which it is approved,

and written notification thereof is given to the Commissioners,
the tax payable on the goods shall be determined as if the goods had been
imported on the date when the tax becomes due, provided that where the amount
of the tax first relieved is less, such lesser amount shall become payable.

9 
The Value Added
Tax (Imported Goods) Relief (No. 1) Order 1973
and the Value Added Tax (Health)
Order 1983 are hereby revoked.
Ian B. Lang
T. Garel-Jones
Two of the Lords Commissioners of Her Majesty's Treasury
23rd May 1984
SCHEDULE 1
(Article 4)
PART I
1 
Holograms for laser projection.
2 
Multi-media kits.
3 
Materials for programmed instruction, including
materials in kit form, with the corresponding printed materials.
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.
SCHEDULE 2
(Article 50)
GROUP 1
Item No.
1. Capital goods and equipment imported by a person
for the purposes of a business he has ceased to carry on abroad and which
he has notified the Commissioners is to be carried on by him in the United
Kingdom and concerned exclusively with making taxable supplies.
2. ...

Notes:
(1)  “Capital
goods and equipment” includes livestock
other than livestock in the possession of dealers, but does not include— 
(a)  food of a kind used for human consumption
or animal feeding stuffs;
(b)  fuel;
(c)  stocks of raw materials and finished
or semi-finished products; or
(d)  any motor vehicle in respect
of which deduction of input tax is disallowed by
article 4 of the Value Added Tax (Cars)
Order 1980.
(2)  For the purposes of item 1, a person
is not to be treated as intending to carry on a business in the United Kingdom
if such business is to be merged with, or absorbed by, another business already
carried on there.
(3)  Item 1 applies only where the goods— 

(a)  have been used in the course of the
business for at least twelve months before it ceased to be carried on abroad;

(b)  are imported within twelve months of
the date on which such business ceased to be carried on abroad, or within
such longer period as the Commissioners allow; and
(c)  are appropriate both to the nature and
size of the business to be carried on in the United Kingdom.
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

GROUP 2
...

GROUP 3
Item No.
1. Articles of no intrinsic commercial value sent free
of charge by suppliers of goods and services for the sole purpose of advertising.

2. Samples of negligible value of a kind and in quantities
capable of being used solely for soliciting orders for goods of the same kind.

3. Printed advertising matter, including catalogues, price lists, directions for use or brochures, which relates to goods for sale or hire by a person established outside the United Kingdom, ..., or to transport, commercial insurance or banking services offered by a person established  abroad, and which clearly displays the name of the person by whom such goods or services are offered.
4. Goods to be distributed free of charge at an event,
as small representative samples, for use or consumption by the public.
5. Goods imported solely for the purpose of being demonstrated
at an event.
6. Goods imported solely for the purpose of being used
in the demonstration of any machine or apparatus displayed at an event.
7. Paints, varnishes, wallpaper and other materials
of low value to be used in the building, fitting-out and decoration of a temporary
stand at an event.
8. Catalogues, prospectuses, price lists, advertising
posters, calendars (whether or not illustrated), unframed photographs and
other printed matter or articles advertising goods displayed at an event,
supplied without charge for the purpose of distribution free of charge to
the public at such event.

Notes:
(1)  Where the Commissioners so require,
item 2 applies only to goods which are rendered permanently unusable, except
as samples, by being torn, perforated, clearly and indelibly marked, or by
any other process.
(2) Save in the case of imported printed matter intended for distribution free of charge and relating to either goods for sale or hire ..., item 3 does not apply to—
(a)  any consignment containing two or more
copies of different documents;
(b)  any consignment containing two or more
copies of the same document, unless the total gross weight of such consignment
does not exceed one kilogram; or
(c)  any goods which are the subject of grouped
consignments from the same consignor to the same consignee.
(3)  “Event”
 means any of the following— 
(a)  any trade, industrial, agricultural or craft
exhibition, fair or similar show or display, not being an exhibition, fair,
show or display organised for private purposes in a shop or on business premises
with a view to the sale of the goods displayed;
(b)  any exhibition or meeting which
is primarily organised— 
(i)  for a charitable purpose, or
(ii)  to promote any branch of learning,
art, craft, sport or scientific, technical, educational, cultural or trade
union activity, or tourism, or
(iii)  to promote friendship between peoples,
or
(iv)  to promote religious knowledge or worship;

(c)  any meeting of representatives
of any international organisation or international group of organisations;
and
(d)  any representative meeting or
ceremony of an official or commemorative character.
(4)  In item 4, 
“representative samples” means 
goods which are— 
(a)  imported free
of charge or obtained at such event from goods imported in bulk;
(b)  identifiable as advertising samples
of low value;
(c)  not easily marketable and, where
appropriate, packaged in quantities which are less than the lowest quantity
of the same goods as marketed; and
(d)  intended to be consumed at such
event, where the goods comprise foodstuffs or beverages not packaged as described
in paragraph (c)
above.
(5)  Items 4, 5 and 6 do not apply to fuels,
alcoholic beverages or tobacco products.
(6)  Items 4 to 8 apply only where the aggregate
value and quantity thereof is appropriate to the nature of the event, the
number of visitors and the extent of the exhibitor's participation in it.


GROUP 4
Item No.
1. Goods imported for the purpose of examination, analysis
or testing to determine their composition, quality or other technical characteristics,
to provide information or for industrial or commercial research.

Note: Item 1 does not apply to goods exceeding the quantities necessary
for such purposes or where the examination, analysis or testing, itself constitutes
a sales promotion.

GROUP 5
Item No.
1. Animals specially prepared for laboratory use and
sent free of charge to a relevant establishment.
2. ...
3. Biological or chemical substances sent to a relevant
establishment ....
4. Human blood.
5. Products for therapeutic purposes, derived from
human blood.
6. Human (including foetal) organs or tissue for diagnostic
or therapeutic purposes or medical research.
7. Reagents for use in blood type grouping, or for
the detection of blood grouping incompatibilities, by approved institutions
or laboratories, exclusively for non-commercial medical or scientific purposes.

8. Reagents for use in the determination of human tissue
types by approved institutions or laboratories, exclusively for non-commercial
medical or scientific purposes.
9. Pharmaceutical products imported by or on behalf
of persons or animals for their use while visiting the United Kingdom to participate
in an international sporting event.
10. Samples of reference substances approved by the World Health Organisation for the quality control of materials used in the manufacture of medicinal products.
11. Dental prostheses imported by or on behalf of—
(a) a person registered in the dentists register;
(b) a person registered in the dental care professionals register established under section 36B of the Dentists Act 1984.

Notes:
(1)  In items 1... and 3, 
“relevant establishment” means 
— 
(a)  a public establishment, or a
department of such establishment, principally engaged in education or scientific
research; or
(b)  a private establishment so engaged,
which is approved.
(2) Item 3 applies only to the extent that conditions for the equivalent import duty relief are met.
(3)  Items 4, 5, 6, 7 and 8 include special
packaging essential for transport of the goods and any solvents or accessories
necessary for their use.
(4)  In items 7 and 8, 
“reagents” means all reagents,
whether of human, animal, plant, or other, origin.
(5) Item 10 applies only to samples addressed to consignees authorised to receive them free of tax.

GROUP 6
Item No.
1. Basic necessities obtained without charge for distribution
free of charge to the needy by a relevant organisation.
2. Goods donated by a person established abroad to
a relevant organisation for use to raise funds at occasional charity events
for the benefit of the needy.
3. Equipment and office materials donated by a person
established abroad to a relevant organisation for meeting its operating needs
or carrying out its charitable aims.
4. Goods imported by a relevant organisation for distribution
or loan, free of charge, to victims of a disaster affecting the territory
of  the United Kingdom.
5. Goods imported by a relevant organisation for meeting
its operating needs in the relief of a disaster affecting the territory of
 the United Kingdom.
6. Articles donated to and imported by a relevant organisation
for supply to blind or other physically or mentally handicapped persons and
which are specially designed for the education, employment or social advancement
of such persons.
7. Spare parts, components or accessories for any article
of a kind mentioned in item 6, including tools for its maintenance, checking,
calibration or repair.

Notes:
(1)  In items 1 to 5, 
“relevant organisation” means 
a State organisation or other approved charitable or philanthropic organisation.

(2)  In item 1, 
“basic necessities” means 
food, medicines, clothing, blankets, orthopedic equipment and crutches, required
to meet a person's immediate needs.
(3)  Items 1, 2 and 3 do not include alcoholic
beverages, tobacco products, coffee, tea or motor vehicles other than ambulances.

(4)  Items 2, 3 and 6 do not apply where
there is any commercial intent on the part of the donor.
(5)  Items 4 and 5 apply only where  HM Treasury   has made a Decision authorising importation of
the goods.
(6)  In item 6, 
“relevant organisation” means 
an approved organisation principally engaged in the education of, or the provision
of assistance to, blind or other physically or mentally handicapped persons.

(7)  In item 6, 
“supply” means any loan,
hiring-out or transfer, for consideration or free of charge, other than on
a profit-making basis.
(8)  Item 7 applies only where the goods
are imported with an article of a kind mentioned in item 6 to which they relate,
or, if imported subsequently, are identifiable as being intended for that
article, where relief from tax on that article has been afforded by virtue
of item 6, or would have been so afforded if such article were imported with
the goods which relate to it.

GROUP 7
Item No.
1. Documents sent free of charge to public services
in the United Kingdom.
2. Foreign government publications and publications
of official international bodies intended for free distribution.
3. Ballot papers for elections organised by bodies
abroad.
4. Specimen signatures and printed circulars concerning
signatures, forming part of exchanges of information between bankers or public
services.
5. Official printed matter sent to a Central Bank in
the United Kingdom.
6. Documents sent by companies incorporated abroad
to bearers of, or subscribers to, securities issued by such companies.
7. Files, archives and other documents for use at international
meetings, conferences or congresses and reports of such gatherings.
8. Plans, technical drawings, traced designs and other
documents sent by any person for the purpose of participating in a competition
in the United Kingdom or to obtain or fulfil an order executed abroad.
9. Documents to be used in examinations held in the
United Kingdom on behalf of institutions established abroad.
10. Printed forms to be used as official documents
in the international movement of vehicles or goods pursuant to international
conventions.
11. Printed forms, labels, tickets and similar documents
sent to travel agents in the United Kingdom by transport and tourist undertakings
abroad.
12. Used commercial documents.
13. Official printed forms from national or international
authorities.
14. Printed matter conforming to international standards,
for distribution by an association in the United Kingdom and sent by a corresponding
association abroad.
15. Documents sent for the purpose of free distribution
to encourage persons to visit foreign countries, in particular to attend cultural,
tourist, sporting, religious, trade or professional meetings or events.
16. Foreign hotel lists and yearbooks published by
or on behalf of official tourist agencies and timetables for foreign transport
services, for free distribution.
17. Yearbooks, lists of telephone and telex numbers,
hotel lists, catalogues for fairs, specimens of craft goods of negligible
value and literature on museums, universities, spas or other similar establishments,
supplied as reference material to accredited representatives or correspondents
appointed by official national tourist agencies and not intended for distribution.

18. Official publications issued under the authority of the country of exportation, international institutions, regional or local authorities and bodies governed by public law established in the country of exportation.
19. Printed matter distributed by foreign political organisations on the occasion of elections to the European Parliament or national elections in the country in which the printed matter originates.

Notes:
(1) Items 15 and 16 do not apply where the goods contain more than 25 per cent. of private commercial advertising.
(2) Items 18 and 19 apply only to publications or printed matter on which value added tax or any other tax has been paid in the ... country from which they have been exported and which have not benefited, by virtue of their exportation, from any relief from payment thereof.
(3) In item 19, “foreign political organisations” means those which are officially recognised as such in the United Kingdom.
(4) In item 11 “travel agent” includes airlines, national railway undertakings, ferry operators and similar organisations.
(5) In items 2, 15, 16 and 19 “foreign” means from a country other than the United Kingdom.

GROUP 8
Item No.
1. Material relating to trademarks, patterns or designs
and supporting documents and applications for patents, imported for the purpose
of being submitted to bodies competent to deal with protection of copyright
or industrial or commercial patent rights.
2. Objects imported for the purpose of being submitted
as evidence, or for a like purpose, to a court or other official body in the
United Kingdom.
3. Photographs, slides and stereotype mats for photographs,
whether or not captioned, sent to press agencies and publishers of newspapers
or magazines.
4. Recorded media, including punched cards, sound recordings
and microfilm, sent free of charge for the transmission of information.
5. Any honorary decoration conferred by a government
or Head of State abroad on a person resident in the United Kingdom and imported
on his behalf.
6. Any cup, medal or similar article of an essentially
symbolic nature, intended as a tribute to activities in the arts, sciences,
sport, or the public service, or in recognition of merit at a particular event,
which is either— 
(a) donated by an authority or person established abroad
for the purpose of being presented in the United Kingdom, or
(b) awarded abroad to a person resident in the United
Kingdom and imported on his behalf.
7. Goods (other than alcoholic beverages or tobacco
products) sent on an occasional basis as gifts in token of friendship or goodwill
between bodies, public authorities or groups carrying on an activity in the
public interest.
8. ...
9. Awards, trophies and souvenirs of a symbolic nature and of limited value intended for distribution free of charge at business conferences or similar international events to persons normally resident in a country other than the United Kingdom.

Notes:
(1) Items 5, 6, 7 and 9 do not apply to any importation of a commercial character.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

GROUP 9
Item No.
1. Works of art and collectors' pieces imported by
approved museums, galleries or other institutions for a purpose other than
sale.

Note:Item I applies only where the goods are—
(a) of an educational, scientific or cultural character;
and
(b) imported free of charge or, if for a consideration,
are not supplied to the importer in the course or furtherance of any business.


GROUP 10—
Item No.
1. Fuel contained in the standard tanks of a vehicle or of a special container, for use exclusively by such vehicle or such special container.
2. Fuel, not exceeding 10 litres for each vehicle, contained in portable tanks carried by a vehicle, for use exclusively by such vehicle.
3. Lubricants contained in a vehicle, for use exclusively by such vehicle.
4. Litter, fodder and feedingstuffs contained in any means of transport carrying animals, for the use of such animals during their journey.
5. Disposable packings used for the stowage and protection of goods during their transportation to the United Kingdom.

Notes:
(1) “Standard tanks” means any of the following–
(a) tanks permanently fitted to a vehicle and which are fitted to all vehicles of that type by the manufacturer, to supply directly fuel for the purpose of propulsion and, where appropriate, for the operation, during transport, of refrigeration systems and other systems;
(b) gas tanks fitted to vehicles designed for the direct use of gas as a fuel;
(c) tanks fitted to ancillary systems with which a vehicle is equipped; and
(d) tanks permanently fitted to a special container and which are fitted to all special containers of that type by the manufacturer, to supply directly fuel for the operation, during transport, of refrigeration systems and other systems with which special containers are equipped.
(2) “Vehicle” means any motor road vehicle.
(3) “Special container” means any container fitted with specially designed apparatus for refrigeration systems, oxygenation systems, thermal insulation systems and other systems.
(4) Item 2 does not apply in the case of any special purpose vehicle or a vehicle which, by its type of construction and equipment, is designed for and capable of transporting goods or more than nine persons including the driver.
(5) Item 3 applies only to lubricants necessary for the normal operation of the vehicle during its journey.
(6) Item 5 applies only where the cost of the packings is included in the consideration for the goods transported.

GROUP 11
Item No.
1. Goods imported by an approved organisation for use
in the construction, upkeep or ornamentation of cemeteries, tombs and memorials
in the United Kingdom which commemorate war victims of other countries.
2. Coffins containing human remains.
3. Urns containing human ashes.
4. Flowers, wreaths and other ornamental objects accompanying
goods described in items 2 or 3.
5. Flowers, wreaths and other ornamental objects, imported
without any commercial intent by a person resident abroad, for use at a funeral
or to decorate a grave.
