Value Added Tax Act 1994 Schedule 9ZE paragraph 2

Qualifying supplies of goods

Schedule 9ZE paragraph 2 defines what counts as a "qualifying supply of goods" for the purposes of the special VAT accounting scheme for low-value imports.

• A qualifying supply must be a distance sale of goods imported from outside the UK (third territories or third countries), where those goods are destined for the UK or Northern Ireland.
• The intrinsic value of the consignment containing the goods must not exceed £135.
• The consignment must not contain any goods that fall within a class or description subject to excise duty, regardless of whether that duty is actually chargeable or has been paid.
• All three conditions must be met simultaneously for a supply to be treated as a qualifying supply under this Schedule.