http://www.legislation.gov.uk/id/uksi/1992/3193

http://www.legislation.gov.uk/uksi/1992/3193/article/17/made

The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992

Excise duties

King's Printer of Acts of Parliament

2012-02-16

CUSTOMS AND EXCISE

This Order which revokes the Customs and Excise Duties (Reliefs for Goods Permanently Imported) Order 1983 ( “the 1983 Order”) provides for relief from payment of excise duty and value added tax on personal property, except tobacco products and alcoholic beverages, which is imported permanently into the UK where the conditions imposed by the Order are complied with. Because of the introduction of the single market, the reliefs will apply only to property imported from outside the EC (customs duty is not chargeable on goods imported from other member States) and from 1st January 1993 goods received from other member States will no longer be treated as imported for value added tax purposes. Reliefs relating to excise duties for Community travellers are set out in the Excise Duties (Personal Reliefs) Order 1992.

The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992

art. 17(b)(i)

The Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019

reg. 13

reg. 1

reg. 2

Sch.

The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992

art. 17(b)(ii)

The Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019

reg. 13

reg. 1

reg. 2

Sch.

The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992

art. 4A

The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020

reg. 18(3)

reg. 109-131

reg. 1

reg. 2

Sch.

The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992

Blanket amendment

The Treaty of Lisbon (Changes in Terminology) Order 2011

art. 3-6

8-10

art. 2

PART VIIHONORARY DECORATIONS, AWARDS AND GOODWILL GIFTS

Relief for honorary decorations and awards17

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.