Article 3 Relief from value added taxI1

United Kingdom

(1)

Subject to the provisions of this Order, no tax is payable on the importation F1... of goods forming part of a small consignment of a non-commercial character.

(2)

In this Order “small consignment” means a consignment (not forming part of a larger consignment) containing goods with a value for customs purposes not exceeding F2£39.

(3)

For the purposes of this Order a consignment is of a non-commercial character only if the following requirements are met, namely—

(a)

it is consigned by one private individual to another;

(b)

it is not imported for any consideration in money or money's worth;

(c)

it is intended solely for the personal use of the consignee or that of his family and not for any commercial purpose.

Annotations

Textual amendments

F1: Words in art. 3(1) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 4(2); S.I. 2020/1641, reg. 2, Sch.
F2: Word in art. 3(2) substituted (1.1.2017) by The Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order 2016 (S.I. 2016/1199), arts. 1, 3

Commencement

I1: Art. 3 in force at 1.7.1986, see art. 1