{
  "url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-amendment-order-1991",
  "json_url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-amendment-order-1991.json",
  "id": "uksi/1991/2535",
  "title": "The Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order 1991",
  "short_title": "Value Added Tax (Small Non-Commercial Consignments) Relief 1991",
  "long_title": "Under the Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986, certain small consignments of a non-commercial nature may be admitted into the United Kingdom without payment of value added tax. In addition to the monetary limits which apply, there are quantitative restrictions for certain goods. In the case of toilet waters, the maximum which a consignment may contain is .25 litre or 8 ounces.",
  "citation": "S.I. 1991/2535",
  "type": "uksi",
  "year": "1991",
  "number": "2535",
  "version": "current",
  "date": "1991-11-07",
  "revised": false,
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  "provisions": [
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      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-amendment-order-1991/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-1991/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-amendment-order-1991/article-2",
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    },
    {
      "path": "article/3",
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      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-amendment-order-1991/article-3",
      "extent": null,
      "status": null,
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    },
    {
      "path": "signature",
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      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-amendment-order-1991/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-1991/note",
      "extent": null,
      "status": null,
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    }
  ],
  "has_text": true,
  "pdfs": [],
  "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-1991/changes.json",
  "changes_made_by": 1,
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  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-amendment-order-1991/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/2535",
    "retrieved_at": "2026-10-29T14:34:44.511528+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."
}