911. Relief from VAT on imported goods.

The Treasury may by order make provision for giving relief from the whole or part of the VAT chargeable on the importation of goods from places outside the member states1, if, and so far as the relief appears to the Treasury to be necessary or expedient having regard to any international agreements or arrangements2.

If, or to the extent that, relief from VAT would be given by such an order if the acquisition were an importation from a place outside the member states, the Treasury may by another order make provision for relieving from VAT the acquisition of any goods