Search Legislation

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

Changes over time for: The Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986 (without Schedules)

 Help about opening options

Status:

Point in time view as at 31/12/2020.

Status:

This revised version has been created from an electronic version contributed by Westlaw which was originally derived from the printed publication. Read more

Changes to legislation:

There are currently no known outstanding effects for the The Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

Citation and commencementU.K.

1.  This Order may be cited as the Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986 and shall come into operation on 1st July 1986.

Commencement Information

I1Art. 1 in force at 1.7.1986, see art. 1

RevocationU.K.

2.  The Value Added Tax (Imported Goods) Relief Order 1980 and the Value Added Tax (Imported Goods) Relief (Amendment) Order 1985 are hereby revoked.

Commencement Information

I2Art. 2 in force at 1.7.1986, see art. 1

Relief from value added taxU.K.

3.—(1) Subject to the provisions of this Order, no tax is payable on the importation F1... 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 [F2£39].

(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.

Conditions of ReliefU.K.

[F34.  No relief shall be given under this Order unless the consignment is of an occasional nature.]

Quantitative restriction on relief for certain goodsU.K.

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

I4Art. 5 in force at 1.7.1986, see art. 1

Relief not applicable to travellers' baggageU.K.

6.  This Order does not apply to goods contained in the baggage of a person entering the United Kingdom or carried with such a person.

Commencement Information

I5Art. 6 in force at 1.7.1986, see art. 1

T. Garel-Jones

Donald Thompson

Two of the Lords Commissioners of Her Majesty's Treasury

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources