The following goods are wholly exempt from the charge to VAT on importation:

(1) Low-value import relief

Any consignment of goods (other than alcoholic beverages, tobacco products, and perfumes and toilet waters) not exceeding £18 in value are relieved of import duty and import VAT (¶63-736).

(2) Visual and audio materials produced by the UN

Visual and audio materials of an educational, scientific or cultural character produced by the United Nations (UN), or a United Nations’ organisation, may be exempt from VAT on importation if they fall within the description of goods contained in Value Added Tax (Imported Goods) Relief Order 1984 (SI 1984/746), Sch. 1.

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