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There are currently no known outstanding effects for the The Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986, Section 5.
5. Where a small consignment of a non-commercial character contains goods of any of the following descriptions, namely—
(a)tobacco products (being cigarettes, cigars or smoking tobacco);
(b)alcohol and alcoholic beverages (being spirits or wine), tafia and saké; or
(c)perfumes or toilet waters,
in excess of the quantity shown in relation to goods of that description in the Schedule to this Order, no relief under this Order shall be given in respect of any goods of that description contained in that consignment.
Commencement Information
I1Art. 5 in force at 1.7.1986, see art. 1
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