Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986
| Jurisdiction | UK Non-devolved |
| Citation | SI 1986/939 |
| Year | 1986 |
1986 No. 939
VALUE ADDED TAX
The Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986
Made 3rd June 1986
Laid before the House of Commons 9th June 1986
Coming into Operation 1st July 1986
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(as last amended by Council Directive No. 85/349/EEC) 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 Article 5(1) of Council Directive No. 78/1035/EEC(as last amended by Council Directive No. 85/576/EEC) 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 section 19(1) of the Value Added Tax Act 1983 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 (Small Non-Commercial Consignments) Relief Order 1986 and shall come into operation on 1st July 1986.
Revocation
2. The Value Added Tax (Imported Goods) Relief Order 1980 and the Value Added Tax (Imported Goods) Relief (Amendment) Order 1985 are 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 “” means a consignment (not forming part of a larger consignment) containing goods with a value for customs purposes not exceeding—
(a)
(a) £58 in the case of a consignment from a member State;
(b)
(b) £27 in any other case.
(3) For the purposes of this Order a consignment is of a non-commercial character only if the following requirements are met, namely—
(a)
(a) it is consigned by one private individual to another;
(b)
(b) it is not imported for any consideration in money or money's worth;
(c)
(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 goods consigned from another member State, no relief shall be given under this Order unless the goods were acquired in the...
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