VALUE ADDED TAX 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 1994 ; “ 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; ... ... “the owner” means the person referred to in paragraph 30(1) of Schedule 9ZB to the Act who is carrying on the business of which the goods form part of the assets; ... “temporary importation relief” means relief under the temporary admission procedure provided for in Union customs legislation , other than partial relief, from payment of any duty incurred on the entry of goods into the territory of Northern Ireland or a member State; “ Union customs legislation ” has the same meaning as in paragraph 1(8) of Schedule 9ZB to the Act. 3 For the purposes of this Order, a person is treated as being established in Northern Ireland or a member State (as the case may be) 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, paragraph 30(1) and (2) of Schedule 9ZB 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 in a place other than the departure country by virtue of section 7(3) of, or paragraph 29 of Schedule 9ZB to, the Act; b where the supply of the goods would be treated as having been made in the departure country by virtue of the Value Added Tax (Place of Supply of Goods) Order 2004 ; 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 section 30(6) to (8) of, or paragraph 17(3) of Schedule 9ZA to, the Act; d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . e where— i the goods have been removed to a place in the destination country for the purpose of delivering them to a person (other than the owner) who is to value or carry out any work on them in that place ; and ii the owner intends that the goods will be returned to him by their removal to the departure country upon completion of the valuation or work; f where— i the owner is established in the departure country and is not established in the destination country ; 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 departure country 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 and Northern Ireland ; and 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; h where the goods are removed in accordance with an intention described in paragraph (e) , (f)(iv) or (g)(ii) above; i . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 In the case of a removal falling within paragraph (e) , (f) or (g) above, it shall be a condition of paragraph 30(1) and (2) of Schedule 9ZB to the Act not applying that the relevant intention of the owner is fulfilled. Irvine Patnick Tim Boswell Two of the Lords Commissioners of Her Majesty’s Treasury 9th December 1992