This order establishes the specific legal framework and conditions under which imported goods may be granted relief from Value Added Tax in the United Kingdom. The document originates from the legislative authority of the British government, providing the statutory instrument required to regulate tax exemptions for goods entering the country. It outlines the administrative criteria that importers must satisfy to qualify for these fiscal concessions.

Legal professionals and tax practitioners utilize this document as a primary source for historical regulatory compliance and statutory interpretation. It is considered a technical reference text for those researching the evolution of UK import tax law.