# The Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986, Schedule

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

(Article 5)
(1) Tobacco products—
cigarettes
50
or
cigarillos (cigars with a maximum weight each of 3 grammes)
or25
or
cigars
10
or
smoking tobacco
50 grammes
(2) Alcohol and alcoholic beverages—
distilled beverages and spirits of an alcoholic strength exceeding 22% by volume; undenatured ethyl alcohol of 80% by volume and over
1 litre
or
distilled 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
1 litre
or
still wines
2 litres
(3) Perfumes
50 grammes
or
toilet waters
250 millilitres

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