{
  "url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-order-1995",
  "json_url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-order-1995.json",
  "id": "uksi/1995/3222",
  "title": "The Value Added Tax (Imported Goods) Relief (Amendment) Order 1995",
  "short_title": "Value Added Tax (Imported Goods) Relief 1995",
  "long_title": "This Order further amends the Value Added Tax (Imported Goods) Relief Order 1984 (S.I. No. 1984/746) which provides for relief from VAT on final importations of certain goods. It increases the maximum value for such relief on consignments of low value from £15 to £18.",
  "citation": "S.I. 1995/3222",
  "type": "uksi",
  "year": "1995",
  "number": "3222",
  "version": "current",
  "date": "1995-12-06",
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      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-order-1995/introduction",
      "extent": null,
      "status": null,
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    },
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      "url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-order-1995/article-1",
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      "url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-order-1995/article-2",
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      "heading": "Signature",
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      "extent": null,
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    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-order-1995/note",
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    }
  ],
  "has_text": true,
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  "made_under": [
    {
      "id": "ukpga/1994/23",
      "title": "Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-act-1994",
      "provisions": [
        "section/37"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-order-1995/changes.json",
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  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-order-1995/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/3222",
    "retrieved_at": "2026-10-29T12:55:56.842716+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."
}