
1 
This Order may be cited as the Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order 1992 and shall come into force on 1st January 1993.
2 
The Value Added Tax (Small Non-Commercial Consignments) Relief Order 1986 shall be amended in accordance with the following provisions.
3 
In Article 3(1) after the word “importation” there shall be inserted the words “from a place outside the member States”.
4 
In Article 3(2) for the words after “exceeding” there shall be substituted “£36.”.
5 
For Article 4 there shall be substituted the following Article—“
4 
No relief shall be given under this Order unless the consignment is of an occasional nature.”.
Irvine Patnick
Tim Boswell
Two of the Lords Commissioners of Her Majesty’s Treasury
9th December 1992