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

• Citation: S.I. 1986/939
• Sections: 6

Section 1 Citation and commencement

This Order may be cited as the Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986 and shall come into operation on 1st July 1986.

Section 2 Revocation

The Value Added Tax (Imported Goods) Relief Order 1980 and the Value Added Tax (Imported Goods) Relief (Amendment) Order 1985 are hereby revoked.

Section 3 Relief from value added tax

(1) Subject to the provisions of this Order, no tax is payable on the importation ... of goods forming part of a small consignment of a non-commercial character.

(2) In this Order “ small consignment ” means a consignment (not forming part of a larger consignment) containing goods with a value for customs purposes not exceeding £39 .

(3) For the purposes of this Order a consignment is of a non-commercial character only if the following requirements are met, namely—

(a) it is consigned by one private individual to another;

(b) it is not imported for any consideration in money or money's worth;

(c) it is intended solely for the personal use of the consignee or that of his family and not for any commercial purpose.

Section 4 Conditions of Relief

No relief shall be given under this Order unless the consignment is of an occasional nature.

Section 5 Quantitative restriction on relief for certain goods

Where a small consignment of a non-commercial character contains goods of any of the following descriptions, namely—

(a) tobacco products (being cigarettes, cigars or smoking tobacco);

(b) alcohol and alcoholic beverages (being spirits or wine), tafia and saké; or

(c) perfumes or toilet waters,

in excess of the quantity shown in relation to goods of that description in the Schedule to this Order, no relief under this Order shall be given in respect of any goods of that description contained in that consignment.

Section 6 Relief not applicable to travellers' baggage

This Order does not apply to goods contained in the baggage of a person entering the United Kingdom or carried with such a person.