# The Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986, Article 6: Relief not applicable to travellers' baggage

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

This Order does not apply to goods contained in the baggage of a person entering the United Kingdom or carried with such a person.

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Source: https://www.legislation.gov.uk/uksi/1986/939/article/6 (the official version)
Page: https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-order-1986/article-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.