{
  "url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-amendment-order-1989",
  "json_url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-amendment-order-1989.json",
  "id": "uksi/1989/2273",
  "title": "The Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order 1989",
  "short_title": "Value Added Tax (Small Non-Commercial Consignments) Relief 1989",
  "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 to £75 the maximum sterling value of such consignments when imported from another Member State. It implements the requirements of Articles 1 and 1a of Directive 74/651/EEC (as amended by Directives 78/1034/EEC and 88/663/EEC). The new limit results from the combined effect of an increase in the relevant European Currency Unit limit and the fixing in national currency of the equivalent of the European Currency Unit at the rate obtaining on the first working day of October each year to have effect from 1st January of the following year.",
  "citation": "S.I. 1989/2273",
  "type": "uksi",
  "year": "1989",
  "number": "2273",
  "version": "current",
  "date": "1989-12-04",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-amendment-order-1989/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-amendment-order-1989/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-amendment-order-1989/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-amendment-order-1989/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-amendment-order-1989/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2023-11-22",
      "size": 102645,
      "url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-amendment-order-1989/pdf/uksi_19892273_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/1989/2273/pdfs/uksi_19892273_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "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": [
        "section/19"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-amendment-order-1989/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-amendment-order-1989/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-amendment-order-1989/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/2273",
    "retrieved_at": "2026-10-29T15:33:38.509185+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."
}