{
  "url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-order-1986/article-5",
  "json_url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-order-1986/article-5.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/5",
  "kind": "article",
  "number": "5",
  "heading": "Quantitative restriction on relief for certain goods",
  "text": "Where a small consignment of a non-commercial character contains goods of any of the following descriptions, namely—\n(a) tobacco products (being cigarettes, cigars or smoking tobacco);\n(b) alcohol and alcoholic beverages (being spirits or wine), tafia and saké; or\n(c) perfumes or toilet waters,\nin excess of the quantity shown in relation to goods of that description in the Schedule to this Order, no relief under this Order shall be given in respect of any goods of that description contained in that consignment.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 5 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/5",
    "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."
}