Explanatory note

This Order, which comes into operation on 1 July 1986, replaces the Value Added Tax (Imported Goods) Relief Order 1980 and gives effect to Council Directive No. 85/576/EEC dated 20 December 1985. The Order raises to £27 the value limit for relief from value added tax of non-commercial consignments of goods sent by a private individual in a non-EC country to a private individual in the United Kingdom.

The Order also increases the maximum quantity of spirits eligible for relief from ¼ bottle (not exceeding .25 litre) to 1 litre.

The parallel relief from excise duty is to be found in the Excise Duties (Small Non-Commercial Consignments) Relief Regulations 1986 (S.I. 1986/938).