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Introductory Text
PART I PRELIMINARY
1.Citation and commencement
2.Interpretation
3.Rules for determining where a person is normally resident
4.Supplementary
PART II PROVISIONS COMMON TO CERTAIN REFIEFS
5.Property may be in separate consignments
6.Condition as to security for certain importations
7.Restriction on disposal without authorisation
PART III PROVISIONS COMMON TO ALL RELIEFS
8.Goods to be declared for relief
9.Fulfillment of intention to be a condition
10.Enforcement
PART IV PERSONS TRANSFERRING THEIR NORMAL RESIDENCE FROM A THIRD COUNTRY
11.(1) Subject to the provisions of this Part, a person...
12.Supplementary
PART V ADDITIONAL RELIEF FOR PROPERTY IMPORTED ON MARRIAGE FROM A THIRD COUNTRY
13.Relief
14.Wedding gifts
15.Time limit for relief
PART VI PUPILS AND STUDENTS
16.Relief for scholastic equipment
PART VII HONORARY DECORATIONS, AWARDS AND GOODWILL GIFTS
17.Relief for honorary decorations and awards
18.Relief for gifts received by official visitors in a third country
19.Relief for gifts brought by official visitors
20.Supplementary
PART VIII PERSONAL PROPERTY ACQUIRED BY INHERITANCE
21.Relief for legacies imported from a third country
PART IX REVOCATION
22.The following statutory instruments are revoked— The Customs and Excise...
SCHEDULE
1.Beverages containing alcohol.
2.Tobacco products.
3.Any motor road vehicle which, by its type of construction...
4.Articles, other than portable instruments of the applied or liberal...
5.Stocks of new materials and finished or semi-finished products.
6.Livestock and stocks of agricultural products exceeding the quantities appropriate...
Explanatory Note