HMRC has published a draft Statutory Instrument that will amend Group 8 of Schedule 2 to the Value Added Tax (Imported Goods) Relief Order 1984 by substituting new Notes (2) and (3).
The relief allows goods below a certain threshold to be imported into the UK free of VAT. The existing Notes (2) and (3) restrict the relief, known as low value consignment relief, in the case of certain importations of goods from the Channel Islands. The draft statutory instrument amends that provision so that only goods imported on “mail order” from the Channel Islands are excluded from the relief, rather than under a “distance selling arrangement”.
For the draft statutory instrument click here
Comments on the draft are sought by 14 April 2014. For more information click here