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The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992
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Relief for honorary decorations and awards
17. Subject to article 20 below, a person entering the United Kingdom shall not be required to pay any duty or tax chargeable on the importation into the United Kingdom of any goods on condition that—
(a)he is normally resident in the United Kingdom; and
(b)such goods comprise—
(i)any honorary decoration which has been conferred on him by a government in a third country or
(ii)any cup, medal or similar article of an essentially symbolic nature which has been awarded to him in a third country as a tribute to his activities in the arts, sciences, sport, or the public service, or in recognition of merit at a particular event.
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