{
  "url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-order-1986/note",
  "json_url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-order-1986/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "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.\nThe Order also increases the maximum quantity of spirits eligible for relief from ¼ bottle (not exceeding .25 litre) to 1 litre.\nThe parallel relief from excise duty is to be found in the Excise Duties (Small Non-Commercial Consignments) Relief Regulations 1986 (S.I. 1986/938).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1986/939/note",
    "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."
}