---
title: "The Value Added Tax (Imported Goods) Relief (Amendment) Order 2014"
id: 5657ae06-9a8d-40e2-b788-b54c1a9e5adc
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2014/2364
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/5657ae06-9a8d-40e2-b788-b54c1a9e5adc
language: en
in_force_from: 2014-09-26
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2014/2364/data.xml
read_on: 2026-11-10
sha256: fc56c020dd9dc7665662c593f383f9fb70b7f273681cce55c9999a70c90b7b05
provisions: 3
---

# The Value Added Tax (Imported Goods) Relief (Amendment) Order 2014

## Title and introductory text {#prelims}

2014 No. 2364
Value Added Tax
The Value Added Tax (Imported Goods) Relief (Amendment) Order 2014
Made
4th September 2014
Laid before the House of Commons
5th September 2014
Coming into force
26th September 2014
The Treasury, in exercise of the powers conferred by section 37 of the Value Added Tax Act 1994, makes the following Order.
It appears to the Treasury that it is expedient to make this Order having regard to Article 143(1)(b) and (c) of Council Directive 2006/112/EC on the common system of value added tax and Article 23 of Council Directive 2009/132/EC determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods.

## 1 Citation, commencement and effect {#article-1}

(1) This Order may be cited as the Value Added Tax (Imported Goods) Relief (Amendment) Order 2014.
(2) This Order comes into force on 26th September 2014 and has effect in relation to goods imported on or after that date.

## 2 Amendment of the Value Added Tax (Imported Goods) Relief Order 1984 {#article-2}

In Schedule 2 (relief for goods of other descriptions) to the Value Added Tax (Imported Goods) Relief Order 1984, for Notes (2) and (3) to Group 8 (articles sent for miscellaneous purposes) substitute—
(2) Item 8 does not apply in relation to any goods imported on mail order from the Channel Islands.
(3) For the purposes of note (2)—
“mail order” in relation to any goods means any transaction or series of transactions under which a seller (S) sends goods in fulfilment of an order placed remotely,
“remotely” means by any means that do not involve the simultaneous physical presence of S and the person placing the order, and
“seller” does not include any person acting otherwise than in a commercial or professional capacity.
.