{
  "url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-order-1986",
  "json_url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-order-1986.json",
  "id": "uksi/1986/939",
  "title": "The Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986",
  "short_title": "Value Added Tax (Small Non-Commercial Consignments) Relief 1986",
  "long_title": "This Order, which comes into operation on 1 July 1986, replaces the Value Added Tax (Imported Goods) Relief Order 1980 and gives effect to Council Directive No. 85/576/EEC dated 20 December 1985. The Order raises to £27 the value limit for relief from value added tax of non-commercial consignments of goods sent by a private individual in a non-EC country to a private individual in the United Kingdom.",
  "citation": "S.I. 1986/939",
  "type": "uksi",
  "year": "1986",
  "number": "939",
  "version": "current",
  "date": "1986-06-03",
  "revised": false,
  "valid_from": null,
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    {
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      "kind": "introduction",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-order-1986/introduction",
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      "status": null,
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    },
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      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-order-1986/article-1",
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      "status": null,
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    },
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      "heading": "Revocation",
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      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Relief from value added tax",
      "url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-order-1986/article-3",
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      "status": null,
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    },
    {
      "path": "article/4",
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      "number": "4",
      "heading": "Conditions of Relief",
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      "status": null,
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    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": "Quantitative restriction on relief for certain goods",
      "url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-order-1986/article-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/6",
      "kind": "article",
      "number": "6",
      "heading": "Relief not applicable to travellers' baggage",
      "url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-order-1986/article-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
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      "url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-order-1986/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "schedule",
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      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-order-1986/schedule",
      "extent": "E+W+S+N.I.",
      "status": 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-order-1986/note",
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      "status": null,
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    }
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      "date": "1986-06-11",
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      "url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-order-1986/pdf/uksi_19860939_en.pdf",
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  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-order-1986/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1986/939",
    "retrieved_at": "2026-10-29T16:47:23.742180+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."
}