This document establishes specific legislative amendments to the Value Added Tax (Imported Goods) Relief Order of 1984. The text originates from the British government and serves as a formal statutory instrument, outlining the precise legal adjustments required for tax relief eligibility on imported goods. It functions as a regulatory update to ensure compliance with existing fiscal frameworks.

Legal professionals and tax practitioners utilize this document as a primary source for historical regulatory compliance. It is considered a technical reference for understanding the evolution of UK import tax law during the 1990s.