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The Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986
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- UK Statutory Instruments
- 1986 No. 939
- Article 3
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Version Superseded: 01/01/1993
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Relief from value added taxU.K.
3.—(1) Subject to the provisions of this Order, no tax is payable on the importation of goods forming part of a small consignment of a non-commercial character.
(2) In this Order “small consignment” means
(a)[F1£75]in the case of a consignment from a member State;
(b)[F2£32] in any other case.
(3) For the purposes of this Order a consignment is of a non-commercial character only if the following requirements are met, namely—
(a)it is consigned by one private individual to another;
(b)it is not imported for any consideration in money or money's worth;
(c)it is intended solely for the personal use of the consignee or that of his family and not for any commercial purpose.
Textual Amendments
F1Sum in art. 3(2)(a) substituted (1.1.1990) by The Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order 1989 (S.I. 1989/2273), arts. 1, 2
F2Sum in art. 3(2)(b) substituted (9.3.1987) by The Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order 1987 (S.I. 1987/154), arts. 1, 2(b)
Commencement Information
I1Art. 3 in force at 1.7.1986, see art. 1
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