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

2. In this Order—

“the Act” means the Value Added Tax Act[^F1 1994 ^F1] ;

[^F2 “ departure country ” means the member State or Northern Ireland (as the case may be) from which the goods mentioned in paragraph 30 of Schedule 9ZB to the Act are removed;

“ destination country ” means the member State or Northern Ireland (as the case may be) to which the goods mentioned in paragraph 30 of Schedule 9ZB to the Act are removed; ^F2]

^F3...

^F3...

“the owner” means the person [^F4 referred to in paragraph 30(1) of Schedule 9ZB to the Act ^F4] who is carrying on the business of which the goods form part of the assets;

^F5...

“temporary importation relief” means relief [^F6 under the temporary admission procedure provided for in Union customs legislation ^F6] , other than partial relief, from payment of any duty incurred on the entry of goods into the territory of [^F7 Northern Ireland or a member State; ^F7]

[^F8 “ Union customs legislation ” has the same meaning as in paragraph 1(8) of Schedule 9ZB to the Act. ^F8]

3. For the purposes of this Order, a person is treated as being established in [^F9Northern Ireland or a member State (as the case may be)^F9] if he has there a business establishment or some other fixed establishment or carries on a business there through a branch or agency.

4. Subject to article 5 below, [^F10paragraph 30(1) and (2) of Schedule 9ZB^F10] to the Act shall not apply to the following removals of goods from a member State to a place in any other member State—

(a) where the supply of the goods would be treated as having been made [^F11in a place^F11] other than the [^F12departure country^F12] by virtue of [^F13section 7(3) of, or paragraph 29 of Schedule 9ZB to,^F13] the Act;

(b) where the supply of the goods would be treated as having been made in the [^F14departure country^F14] by virtue of the Value Added Tax (Place of Supply of Goods) Order [^F152004^F15] ;

(c) where the goods have been removed by or under the directions of the owner for the purpose of—

(i) his delivering them to a person to whom he is supplying those goods; or

(ii) his taking possession of them from a person who is supplying those goods to him,

and that supply is or will be zero-rated by virtue of [^F16section 30(6) to (8) of, or paragraph 17(3) of Schedule 9ZA to,^F16] the Act;

^F17 (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[^F18 (e) where—

(i) the goods have been removed [^F19 to a place in the destination country^F19] for the purpose of delivering them to a person (other than the owner) who is to value or carry out any work on them [^F20 in that place^F20] ; and

(ii) the owner intends that the goods will be returned to him by their removal to the [^F21 departure country^F21] upon completion of the valuation or work;^F18]

(f) where—

(i) the owner is established in the [^F22departure country^F22] and is not established in the [^F23destination country^F23] ;

(ii) they are removed for the sole purpose of their being used by the owner in the course of a supply of services to be made by him;

(iii) at the time of their removal there exists a legally binding obligation to make that supply of services; and

(iv) the owner intends to remove them to the [^F24departure country^F24] upon his ceasing to use them in the course of making the supply;

(g) where—

(i) temporary importation relief would have been afforded had the goods been imported from a place outside [^F25and Northern Ireland^F25] ; and

[^F26 (ii) the owner intends, before the end of the period of two years beginning with the day on which the goods were removed, to—

(aa) export the goods to a place outside the EU and Northern Ireland,

(bb) remove the goods from Northern Ireland to Great Britain, or

(cc) remove the goods to a place in Northern Ireland or a member State (as the case may be) other than the destination country;^F26]

(h) where the goods are removed in accordance with an intention described in paragraph [^F27(e)^F27] , (f)(iv) or (g)(ii) above;

^F28 (i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5. In the case of a removal falling within paragraph [^F29(e)^F29] , (f) or (g) above, it shall be a condition of [^F30paragraph 30(1) and (2) of Schedule 9ZB^F30] to the Act not applying that the relevant intention of the owner is fulfilled.

Article 2

^F31SCHEDULE [^F32EU^F32] LEGISLATION RELATING TO TEMPORARY IMPORTATION RELIEF

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