The Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order, SI 2016/1199, increases the value limit for relief from VAT on small non-commercial consignments imported into the EU from £34 to £39 with effect from 1 January 2017. This change is necessary to comply with the definition of a ‘small consignment’ under EU law as one whose value does not exceed €45.
The Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order, SI 2016/1199, increases the value limit for relief from VAT on small non-commercial consignments imported into the EU from £34 to £39 with effect from 1 January 2017. This change is necessary to comply with the definition of a ‘small consignment’ under EU law as one whose value does not exceed €45.
