{
  "url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-order-1990",
  "json_url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-order-1990.json",
  "id": "uksi/1990/2548",
  "title": "The Value Added Tax (Imported Goods) Relief (Amendment) Order 1990",
  "short_title": "Value Added Tax (Imported Goods) Relief 1990",
  "long_title": "This Order further amends the Value Added Tax (Imported Goods) Relief Order 1984 which provides for relief from value added tax on final importations of certain goods. It increases the maximum value for such relief on consignments of low value from £7 to £15.",
  "citation": "S.I. 1990/2548",
  "type": "uksi",
  "year": "1990",
  "number": "2548",
  "version": "current",
  "date": "1990-12-12",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-order-1990/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-order-1990/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-order-1990/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-order-1990/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-order-1990/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2023-11-22",
      "size": 96953,
      "url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-order-1990/pdf/uksi_19902548_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/1990/2548/pdfs/uksi_19902548_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1983/55",
      "title": "Value Added Tax Act 1983 (repealed 1.9.1994)",
      "url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994",
      "provisions": [
        "section/19"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-order-1990/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-order-1990/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-order-1990/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/2548",
    "retrieved_at": "2026-10-29T14:54:38.394456+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}