{
  "url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-order-1990/note",
  "json_url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-order-1990/note.json",
  "legislation": "uksi/1990/2548",
  "legislation_title": "The Value Added Tax (Imported Goods) Relief (Amendment) Order 1990",
  "legislation_url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-order-1990",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/2548/note",
    "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."
}