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

Whereas it appears to the Treasury expedient that the relief from value added tax provided by this Order should be allowed with a view to conforming with Article 2(1) of Council Directive No.74/651/EEC (as last amended by Council Directive No.85/349/EEC) on the tax reliefs to be allowed on the importation of certain goods when sent in small consignments from a State which is a member of the European Economic Community to another such State and with Article 5(1) of Council Directive No.78/1035/EEC (as last amended by Council Directive No.85/576/EEC) on the tax reliefs to be allowed on the importation of certain goods when sent in small consignments from a State which is not a member of the European Economic Community to a State which is a member thereof:

Now, therefore, the Lords Commissioners of Her Majesty's Treasury, by virtue of the powers conferred on them by section 19(1) of the Value Added Tax Act 1983 and of all other powers enabling them in that behalf, hereby make the following Order—