{
  "url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-order-1986/article-3",
  "json_url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-order-1986/article-3.json",
  "legislation": "uksi/1986/939",
  "legislation_title": "The Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986",
  "legislation_url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-order-1986",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Relief from value added tax",
  "text": "(1) Subject to the provisions of this Order, no tax is payable on the importation ... of goods forming part of a small consignment of a non-commercial character.\n(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 £39.\n(3) For the purposes of this Order a consignment is of a non-commercial character only if the following requirements are met, namely—\n(a) it is consigned by one private individual to another;\n(b) it is not imported for any consideration in money or money's worth;\n(c) it is intended solely for the personal use of the consignee or that of his family and not for any commercial purpose.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 3 in force at 1.7.1986, see art. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1986/939/article/3",
    "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."
}