# The Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order 2010

S.I. 2010/1185 · made 6 April 2010

This Order amends article 3(2) of the Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986 to raise the value limit for goods imported from outside the European Union from £36 to £40. The amendment is made in order to comply with Council Directive 2006/79/EC, which sets the relevant limit at 45 Euro and requires national implementing provisions to apply the equivalent in national currency by reference to the exchange rate obtaining at the preceding 1 October.

Made under: Value Added Tax Act 1994 (Section 37)

PDFs: Printed copy https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-amendment-order-2010/pdf/uksi_20101185_en.pdf; Explanatory Memorandum https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-amendment-order-2010/pdf/uksiem_20101185_en.pdf

## Introductory text

Value Added Tax
Made 6th April 2010
Laid before the House of Commons 7th April 2010
Coming into force 28th April 2010
The Treasury make the following Order in exercise of the powers conferred by section 37(1) of the Value Added Tax Act 1994.
It appears to the Treasury that it is expedient to make this Order having regard to the need to comply with Council Directive 2006/79/EC.

## 1 Citation and commencement

This Order may be cited as the Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order 2010 and shall come into force on 28th April 2010.

## 2 Amendment of the Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986

In Article 3(2) of the Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986, for “£36” substitute “£40”.

## Signature

Dave Watts
Tony Cunningham
Two of the Lords Commissioners of Her Majesty’s Treasury
6th April 2010

## Explanatory note

(This note is not part of the Order)
This Order amends article 3(2) of the Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986 to raise the value limit for goods imported from outside the European Union from £36 to £40. The amendment is made in order to comply with Council Directive 2006/79/EC, which sets the relevant limit at 45 Euro and requires national implementing provisions to apply the equivalent in national currency by reference to the exchange rate obtaining at the preceding 1 October.
A full Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.

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Source: https://www.legislation.gov.uk/uksi/2010/1185 (the official version)
Page: https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-amendment-order-2010
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.