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