The Value Added Tax (Imported Goods) Relief Order 1984
This Order provides for relief from value added tax chargeable on certain goods permanently imported. It implements Community obligations, arising from harmonisation of the laws of member States on turnover taxes, by giving effect to Titles III to XI of Council Directive No. 83/181/EEC. Corresponding reliefs from customs duty are conferred by Council Regulation (EEC) No. 918/83 (Ibid. p. 1).