The Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order 1992

Explanatory Note

(This note is not part of the Order)

This Order removes those provisions of the Value Added Tax (Small Non-Commercial Consignments)Relief Order 1986 which relate to imports from EC member States and which are no longer required in the light of the changes to the value added tax system brought about by Council Directives 91/680/EEC (OJ No. L376, 31.12.91, p.1) supplementing the common system of value added tax and amending the Sixth Council Directive 77/388/EEC (OJ No. L145, 13.6.77, p.1)whereby value added tax will no longer be charged upon the importation of goods from another EC member State.

Goods received from EC member States in the circumstances covered by the 1986 Order will, from 1 January 1993, be deemed to be tax paid in the member State of origin and will not be subject to VAT on receipt in the United Kingdom.

This Order also increases the value limit for goods imported from outside the member States from£32 to £36. The increase is necessitated by the revalorisation of the ECU from 1 October 1992, effective from 1 January 1993 for monetary limits designated in EEC Directives.