{
  "url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-amendment-order-1987/note",
  "json_url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-amendment-order-1987/note.json",
  "legislation": "uksi/1987/154",
  "legislation_title": "The Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order 1987",
  "legislation_url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-amendment-order-1987",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nUnder 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.\nParallel increased limits for excise duty purposes are found in the Excise Duties (Small Non-Commercial Consignments) Relief (Amendment) Regulations 1987 (S.I. 1987/149).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/154/note",
    "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."
}