Statutory Instrument 1989 No. 2253

The Excise Duties (Small Non-Commercial Consignments) Relief (Amendment) Regulations 1989

---

© Crown Copyright 1989

Statutory Instruments printed from this website are printed under the superintendence and authority of the Controller of HMSO being the Queen's Printer of Acts of Parliament.

The legislation contained on this web site is subject to Crown Copyright protection. It may be reproduced free of charge provided that it is reproduced accurately and that the source and copyright status of the material is made evident to users.

It should be noted that the right to reproduce the text of Statutory Instruments does not extend to the Queen's Printer imprints which should be removed from any copies of the Statutory Instrument which are issued or made available to the public. This includes reproduction of the Statutory Instrument on the Internet and on intranet sites. The Royal Arms may be reproduced only where they are an integral part of the original document.

The text of this Internet version of the Statutory Instrument which is published by the Queen's Printer of Acts of Parliament has been prepared to reflect the text as it was Made. A print version is also available and is published by The Stationery Office Limited as the The Excise Duties (Small Non-Commercial Consignments) Relief (Amendment) Regulations 1989, ISBN 0110982533. The print version may be purchased by clicking here. Braille copies of this Statutory Instrument can also be purchased at the same price as the print edition by contacting TSO Customer Services on 0870 600 5522 or e-mail:customer.services@tso.co.uk.

Further information about the publication of legislation on this website can be found by referring to the Frequently Asked Questions.

To ensure fast access over slow connections, large documents have been segmented into "chunks". Where you see a "continue" button at the bottom of the page of text, this indicates that there is another chunk of text available.

1989 No. 2253

CUSTOMS AND EXCISE

The Excise Duties (Small Non-Commercial Consignments) Relief (Amendment) Regulations 1989

The Commissioners of Customs and Excise, being a department designated for the purposes of section 2(2) of the European Communities Act 1972^[1] in relation to excise matters of the European Communities^[2], in exercise of the powers conferred upon them by the said section 2(2) and of all other powers enabling them in that behalf, hereby make the following Regulations:

    1.    These Regulations may be cited as the Excise Duties (Small Non-Commercial Consignments) Relief (Amendment) Regulations 1989 and shall come into force on 1st January 1990.

    2.    In regulation 3(2) of the Excise Duties (Small Non-Commercial Consignments) Relief Regulations 1986^[3]-
 (a) in sub-paragraph (2)(a) for "£71" there shall be substituted "£75".

P.G. Wilmott

Commissioner of Customs and Excise
New King's Beam House 22 Upper Ground London SE1 9PJ

4th December 1989

Under the Excise Duties (Small Non-Commercial Consignments) Relief Regulations 1986 certain small consignments of a non-commercial character may be admitted into the United Kingdom without payment of excise duty. The present Regulations increase the maximum sterling value of such a consignment to £75 when imported from another Member State. It implements, for intra-community consignments, the requirements of Article 1(a) of Council Directive 74/651/EEC (OJ No. L354, 30.12.74, p.57) which was added by Council Directive 78/1034/EEC (OJ No. L366, 28.12.78, p.33). That Article provides for the purposes of the Directives, that the equivalent of the European Currency Unit in national currency is fixed at the rates obtaining on 1st October each year to have effect from 1st January the following year.

Parallel increased limits for value added tax purposes are found in the Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order 1989 (S.I. 1989/2273).

[1] 1972 c. 68. back

[2] S.I. 1980/865. back

[3] S.I. 1986/938, as amended by S.I. 1987/149. back