Section 5A(3)

The imported consignment condition is met where— the supply of the goods to R involves those goods being imported, the intrinsic value of the consignment of which the goods are part is not more than £135, and the consignment of which the goods are part— does not contain excepted goods, and is not a consignment in relation to which a postal operator established outside the United Kingdom has an obligation under an agreement with the Commissioners to pay any import VAT that is chargeable on the importation of that consignment into the United Kingdom.

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Source: legislation.gov.uk · retrieved 2026-07-28