The Value Added Tax (Imported Goods) Relief (Amendment) Order 1987
This Order amends the Value Added Tax (Imported Goods) Relief Order 1984 which provides for relief from value added tax on final importation of certain goods into the United Kingdom. It increases the maximum value for such relief on a postal consignment of goods from £6 to £7. This implements the requirements of Article 90 of Council Directive 83/181/EEC. The equivalent of the European Currency Unit in national currency is fixed at the rates obtaining on 1 October each year to have effect on 1 January the following year.