{
  "url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-amendment-order-1992",
  "json_url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-amendment-order-1992.json",
  "id": "uksi/1992/3118",
  "title": "The Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order 1992",
  "short_title": "Value Added Tax (Small Non-Commercial Consignments) Relief 1992",
  "long_title": "This Order removes those provisions of the Value Added Tax (Small Non-Commercial Consignments)Relief Order 1986 which relate to imports from EC member States and which are no longer required in the light of the changes to the value added tax system brought about by Council Directives 91/680/EEC (OJ No. L376, 31.12.91, p.1) supplementing the common system of value added tax and amending the Sixth Council Directive 77/388/EEC (OJ No. L145, 13.6.77, p.1)whereby value added tax will no longer be charged upon the importation of goods from another EC member State.",
  "citation": "S.I. 1992/3118",
  "type": "uksi",
  "year": "1992",
  "number": "3118",
  "version": "current",
  "date": "1992-12-09",
  "revised": false,
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-amendment-order-1992/introduction",
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      "heading": "Explanatory note",
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  "made_under": [
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      "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      "title": "Value Added Tax Act 1983 (repealed 1.9.1994)",
      "url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994",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": [
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3118",
    "retrieved_at": "2026-10-29T14:09:37.775101+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."
}