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The Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986

Relief from value added tax

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 consignment (not forming part of a larger consignment) containing goods with a value for customs purposes not exceeding—

(a)£58 in the case of a consignment from a member State;

(b)£27 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.