http://www.legislation.gov.uk/uksi/1989/2273/contents/made

The Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order 1989

VAT

Excise duties

King's Printer of Acts of Parliament

2011-07-04

VALUE ADDED TAX

Under the Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986, certain small consignments of a non-commercial character may be admitted into the United Kingdom without payment of value added tax. The present Order increases to £75 the maximum sterling value of such consignments when imported from another Member State. It implements the requirements of Articles 1 and 1a of Directive 74/651/EEC (as amended by Directives 78/1034/EEC and 88/663/EEC). The new limit results from the combined effect of an increase in the relevant European Currency Unit limit and the fixing in national currency of the equivalent of the European Currency Unit at the rate obtaining on the first working day of October each year to have effect from 1st January of the following year.