{
  "url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-amendment-order-1991/note",
  "json_url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-amendment-order-1991/note.json",
  "legislation": "uksi/1991/2535",
  "legislation_title": "The Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order 1991",
  "legislation_url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-amendment-order-1991",
  "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 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.\nUnder Council Directive 80/181/EEC on metrication, use of imperial measurements in this case is not permitted. The Order, therefore, deletes the reference to 8 ounces. The reference to .25 litre is changed to its exact equivalent of 250 millilitres for convenience. The amendment does not affect the amount which may be included in a non-commercial consignment relieved of value added tax.\nIn addition, article 2(a) of the Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order 1987 which increased a monetary limit under the 1986 Order was itself superseded by a further amending Order in 1989 and is, therefore, revoked.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/2535/note",
    "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."
}