{
  "url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-order-1995/note",
  "json_url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-order-1995/note.json",
  "legislation": "uksi/1995/3222",
  "legislation_title": "The Value Added Tax (Imported Goods) Relief (Amendment) Order 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-order-1995",
  "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 (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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/3222/note",
    "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."
}