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

  1. Introductory Text

  2. PART I PRELIMINARY

    1. 1.Citation and commencement

    2. 2.Interpretation

    3. 3.Rules for determining where a person is normally resident

    4. 4.Supplementary

  3. PART II PROVISIONS COMMON TO CERTAIN REFIEFS

    1. 5.Property may be in separate consignments

    2. 6.Condition as to security for certain importations

    3. 7.Restriction on disposal without authorisation

  4. PART III PROVISIONS COMMON TO ALL RELIEFS

    1. 8.Goods to be declared for relief

    2. 9.Fulfillment of intention to be a condition

    3. 10.Enforcement

  5. PART IV PERSONS TRANSFERRING THEIR NORMAL RESIDENCE FROM A THIRD COUNTRY

    1. 11.(1) Subject to the provisions of this Part, a person...

    2. 12.Supplementary

  6. PART V ADDITIONAL RELIEF FOR PROPERTY IMPORTED ON MARRIAGE FROM A THIRD COUNTRY

    1. 13.Relief

    2. 14.Wedding gifts

    3. 15.Time limit for relief

  7. PART VI PUPILS AND STUDENTS

    1. 16.Relief for scholastic equipment

  8. PART VII HONORARY DECORATIONS, AWARDS AND GOODWILL GIFTS

    1. 17.Relief for honorary decorations and awards

    2. 18.Relief for gifts received by official visitors in a third country

    3. 19.Relief for gifts brought by official visitors

    4. 20.Supplementary

  9. PART VIII PERSONAL PROPERTY ACQUIRED BY INHERITANCE

    1. 21.Relief for legacies imported from a third country

  10. PART IX REVOCATION

    1. 22.The following statutory instruments are revoked— The Customs and Excise...

    1. SCHEDULE

      1. 1.Beverages containing alcohol.

      2. 2.Tobacco products.

      3. 3.Any motor road vehicle which, by its type of construction...

      4. 4.Articles, other than portable instruments of the applied or liberal...

      5. 5.Stocks of new materials and finished or semi-finished products.

      6. 6.Livestock and stocks of agricultural products exceeding the quantities appropriate...

  12. Explanatory Note