Policy paper

Draft legislation: the VAT imported goods relief order 1984

Proposed amendment to the VAT imported relief order 1984 for importation of goods from the Channel Islands.



HM Revenue and Customs has published, for external technical consultation, a draft statutory instrument that will amend Group 8 of Schedule 2 to the VAT (Imported Goods) Relief Order 1984 by substituting new Notes (2) and (3).

The existing Notes (2) and (3) restrict the relief afforded by Item 8 of Group 8, known as low value consignment relief, in the case of certain importations of goods from the Channel Islands.

This SI amends that provision to ensure that only goods imported on mail order from the Channel Islands are excluded from the relief.

Comments on this draft legislation should be sent to Diane Evans by 14 April 2014.

Published 7 March 2014