The Value Added Tax (Imported Goods) Relief (Amendment) Order 1985
Whereas it appears to the Treasury expedient that the relief from value added tax provided by this Order should be allowed with a view to conforming with Article 2(1) of Council Directive No. 74/651/EEC(a) (as last amended by Council Directive No. 85/349/EEC(b)) on the tax reliefs to be allowed on the importation of certain goods when sent in small consignments from a State which is a member of the European Economic Community to another such State:

Now, therefore, the Lords Commissioners of ...