# The Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986, Note: Explanatory note

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

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).

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