{
  "url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-amendment-order-1987",
  "json_url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-amendment-order-1987.json",
  "id": "uksi/1987/154",
  "title": "The Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order 1987",
  "short_title": "Value Added Tax (Small Non-Commercial Consignments) Relief 1987",
  "long_title": "Under the Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986 certain small consignments of a non-commercial character may be admitted into the United Kingdom without payment of value added tax. The present Order increases the maximum sterling value of such a consignment to £71 when imported from another Member State and to £32 when imported from a third country. It implements, for intra-Community consignments, the requirements of Article 1a of Directive 74/651/EEC (as amended) and, for consignments from third countries, the requirements of Article 4 of Directive 78/1035/EEC (as amended). The equivalent of the European Currency Unit in national currency is fixed at the rates obtaining on 1 October each year to have effect from 1 January the following year.",
  "citation": "S.I. 1987/154",
  "type": "uksi",
  "year": "1987",
  "number": "154",
  "version": "current",
  "date": "1987-02-09",
  "revised": false,
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  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-amendment-order-1987/introduction",
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      "extent": null,
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      "parent": null
    },
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      "url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-amendment-order-1987/article-2",
      "extent": null,
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    },
    {
      "path": "signature",
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      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-amendment-order-1987/signature",
      "extent": null,
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    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-amendment-order-1987/note",
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      "status": null,
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    }
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      "date": "2023-11-22",
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      "source_url": "https://www.legislation.gov.uk/uksi/1987/154/pdfs/uksi_19870154_en.pdf"
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  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "art. 2(a)",
      "affecting": "uksi/1991/2535",
      "affecting_title": "The Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order 1991",
      "affecting_provisions": "art. 3"
    }
  ],
  "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": [
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  "changes_made_by": 0,
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  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-amendment-order-1987/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/154",
    "retrieved_at": "2026-10-29T16:33:14.439480+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."
}