The Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986
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VALUE ADDED TAX
Statute Law Database
2024-05-16
Expert Participation
2020-12-31
This Order, which comes into operation on 1 July 1986, replaces the Value Added Tax (Imported Goods) Relief Order 1980 and gives effect to Council Directive No. 85/576/EEC dated 20 December 1985. The Order raises to £27 the value limit for relief from value added tax of non-commercial consignments of goods sent by a private individual in a non-EC country to a private individual in the United Kingdom.