The Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order 1987

Made: 9th February 1987

Laid before the House of Commons: 16th February 1987

Coming into force: 9th March 1987

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[^f00006] and of all other powers enabling them in that behalf, hereby make the following Order—

1

This Order may be cited as the Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order 1987 and shall come into force on 9th March 1987.

2

In Article 3(2) of the Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986[^f00007]—

• (a) in sub-paragraph (a) for “£58” there shall be substituted “£71”; and

• (b) in sub-paragraph (b) for “£27” there shall be substituted “£32”.

Signed

Peter Lloyd — Tim Sainsbury — Two of the Lords Commissioners of Her Majesty`s Treasury — 9th February 1987

Explanatory note

(This note is not part of the Order)

Under the Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986 certain small consignments of a non-commercial character may be admitted into the United Kingdom without payment of value added tax. The present Order increases the maximum sterling value of such a consignment to £71 when imported from another Member State and to £32 when imported from a third country. It implements, for intra-Community consignments, the requirements of Article 1a of Directive 74/651/EEC (as amended) and, for consignments from third countries, the requirements of Article 4 of Directive 78/1035/EEC (as amended). The equivalent of the European Currency Unit in national currency is fixed at the rates obtaining on 1 October each year to have effect from 1 January the following year.

Parallel increased limits for excise duty purposes are found in the Excise Duties (Small Non-Commercial Consignments) Relief (Amendment) Regulations 1987 (S.I. 1987/149).

Footnotes

[^f00001]: O.J. No. L354, 30.12.74, p.57.

[^f00002]: O.J. No. L366, 28.12.78, p.33.

[^f00003]: O.J. No. L183, 16.7.85, p.27.

[^f00004]: O.J. No. L366, 28.12.78, p.34.

[^f00005]: O.J. No. L372, 31.12.85, p.30.

[^f00006]: 1983 c. 55.

[^f00007]: S.I. 1986/939.