The Value Added Tax (Removal of Goods) Order 1992

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4. Subject to article 5 below, [F1paragraph 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—U.K.

(a)where the supply of the goods would be treated as having been made [F2in a place] other than the [F3departure country] by virtue of [F4section 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 [F5departure country] by virtue of the Value Added Tax (Place of Supply of Goods) Order [F62004];

(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 [F7section 30(6) to (8) of, or paragraph 17(3) of Schedule 9ZA to,] the Act;

F8(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F9(e)where—

(i)the goods have been removed [F10to 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 [F11in that place]; and

(ii)the owner intends that the goods will be returned to him by their removal to the [F12departure country] upon completion of the valuation or work;]

(f)where—

(i)the owner is established in the [F13departure country] and is not established in the [F14destination 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 [F15departure 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 [F16and Northern Ireland]; and

[F17(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 [F18(e)], (f)(iv) or (g)(ii) above;