# The Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order 1987, Note: Explanatory note


(This note is not part of the Order)
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.
Parallel increased limits for excise duty purposes are found in the Excise Duties (Small Non-Commercial Consignments) Relief (Amendment) Regulations 1987 (S.I. 1987/149).

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Source: https://www.legislation.gov.uk/uksi/1987/154/note (the official version)
Page: https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-amendment-order-1987/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.