VAT – small non-commercial consignments
The value of small non-commercial consignments of goods that can be imported from outside the EU free of VAT has been increased. In line with the relevant EU commercial directive, the limit has been increased from £36 to £40.
The change was made necessary due to the weakening of Sterling against the Euro. On 1 October 2009 the Sterling equivalent of €45 was £40. This rate exceeded the former amount of £36 by more than 5% and thereby necessitated this change.
To be considered of a non-commercial character, the consignment must:
- Have a total value of EUR 45 or less
- Be of an occasional nature
- Contain only goods intended for the personal or family use of the consignees
- Be sent by the sender to the consignee without payment of any kind