Value Added Tax (Imported Goods) Relief Order 1980
| Jurisdiction | UK Non-devolved |
| Citation | SI 1980/1009 |
1980 No. 1009
VALUE ADDED TAX
The Value Added Tax (Imported Goods) Relief Order 198017thJuly 1980
25thJuly 1980
15thAugust 1980
Whereas it appears to the Treasury expedient that the relief from value added tax provided by this Order should be allowed with a view to conforming with Article 2(1) of Council Directive No. 74/651/EEC(a) (as amended by the Second Council Directive No. 78/1034/EEC(b)) on the tax reliefs to be allowed on the importation of certain goods when sent in small consignments from a State which is a member of the European Economic Community to another such State and, with Council Directive No. 78/1035/EEC(c) on the tax reliefs to be allowed on the importation of certain goods when sent in small consignments from a State which is not a member of the European Economic Community to a State which is a member thereof:
Now, therefore, the Lords Commissioners of Her Majesty's Treasury, by virtue of the powers conferred on them by sections 16(1) and 43(1) of the Finance Act 1972(d) and of all other powers enabling them in that behalf, hereby make the following Order:—
Citation and commencement
1. This Order may be cited as the Value Added Tax (Imported Goods) Relief Order 1980 and shall come into operation on 15th August 1980.
Revocation
2. The Value Added Tax (Imported Goods) Relief Order 1975(e) is hereby revoked.
Relief from value added tax
3.—(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—
(a) £40 in the case of a consignment from a member State;
(b) £20 in any other case.
(a) O.J. No. L354, 30.12.74, p. 57.
(b) O.J. No. L366, 28.12.78, p. 33.
(c) O.J. No. L366, 28.12.78, p. 34.
(d) 1972 c. 41, to which there are substantial amendments, not relevant to this Order, made by the Finance Act 1977 (c. 36).
(e) S.I. 1975/1491.
(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.
Conditions of relief
4.—(1) In the case of...
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