{
  "url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-order-1986/schedule",
  "json_url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-order-1986/schedule.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": "schedule",
  "kind": "schedule",
  "number": null,
  "heading": null,
  "text": "(Article 5)\n(1) Tobacco products—\ncigarettes\n50\nor\ncigarillos (cigars with a maximum weight each of 3 grammes)\nor25\nor\ncigars\n10\nor\nsmoking tobacco\n50 grammes\n(2) Alcohol and alcoholic beverages—\ndistilled beverages and spirits of an alcoholic strength exceeding 22% by volume; undenatured ethyl alcohol of 80% by volume and over\n1 litre\nor\ndistilled beverages and spirits, and aperitifs with a wine or alcohol base, tafia, saké or similar beverages of an alcoholic strength of 22% by volume or less; sparkling wines and fortified wines\n1 litre\nor\nstill wines\n2 litres\n(3) Perfumes\n50 grammes\nor\ntoilet waters\n250 millilitres",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. substituted (30.11.1991) by The Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order 1991 (S.I. 1991/2535), arts. 1, 2"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 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/schedule",
    "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."
}