{
  "url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-order-2014/note",
  "json_url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-order-2014/note.json",
  "legislation": "uksi/2014/2364",
  "legislation_title": "The Value Added Tax (Imported Goods) Relief (Amendment) Order 2014",
  "legislation_url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-order-2014",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order, which has effect in relation to goods imported on or after 26th September 2014, amends Group 8 of Schedule 2 to the Value Added Tax (Imported Goods) Relief Order 1984.\nArticle 2 substitutes a new Note (2) and (3) to the Schedule. The new Note (2) provides that Item 8 (relief on consignments of goods not exceeding £15 in value) does not apply to goods imported on mail order from the Channel Islands. New Note (3) defines “mail order”.\nThis amendment is required to ensure that the exclusion of the relief from VAT on the importation of goods from the Channel Islands is limited to goods imported on mail order as permitted by Article 23 of Council Directive 2009/132/EC.\nA Tax Information Note has not been prepared for this instrument as it contains no substantive changes to tax policy.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/2364/note",
    "retrieved_at": "2026-10-29T00:03:52.456841+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."
}