# The Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986, Article 3: Relief from value added tax

Extent: E+W+S+N.I.

(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.
(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.
(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.

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Source: https://www.legislation.gov.uk/uksi/1986/939/article/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-order-1986/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.