{
  "url": "https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992",
  "json_url": "https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992.json",
  "id": "uksi/1992/3193",
  "title": "The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992",
  "short_title": "Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) 1992",
  "long_title": "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.",
  "citation": "S.I. 1992/3193",
  "type": "uksi",
  "year": "1992",
  "number": "3193",
  "version": "current",
  "date": "1992-12-16",
  "revised": true,
  "valid_from": "2020-12-31",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
      "kind": "part",
      "number": "I",
      "heading": "PRELIMINARY",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992/article-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992/article-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Rules for determining where a person is normally resident",
      "url": "https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992/article-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Supplementary",
      "url": "https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992/article-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "article/4A",
      "kind": "article",
      "number": "4A",
      "heading": "Modifications for certain movements of goods involving Northern Ireland",
      "url": "https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992/article-4A",
      "extent": null,
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    },
    {
      "path": "part/II",
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      "number": "II",
      "heading": "PROVISIONS COMMON TO CERTAIN REFIEFS",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": "Property may be in separate consignments",
      "url": "https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992/article-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "article/6",
      "kind": "article",
      "number": "6",
      "heading": "Condition as to security for certain importations",
      "url": "https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992/article-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II"
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    {
      "path": "article/7",
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      "number": "7",
      "heading": "Restriction on disposal without authorisation",
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      "parent": "part/II"
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    {
      "path": "part/III",
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      "number": "III",
      "heading": "PROVISIONS COMMON TO ALL RELIEFS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/8",
      "kind": "article",
      "number": "8",
      "heading": "Goods to be declared for relief",
      "url": "https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992/article-8",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "article/9",
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      "number": "9",
      "heading": "Fulfillment of intention to be a condition",
      "url": "https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992/article-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
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    {
      "path": "article/10",
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      "number": "10",
      "heading": "Enforcement",
      "url": "https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992/article-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "part/IV",
      "kind": "part",
      "number": "IV",
      "heading": "PERSONS TRANSFERRING THEIR NORMAL RESIDENCE FROM ANOTHER COUNTRY",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/11",
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      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992/article-11",
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    {
      "path": "article/12",
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      "heading": "Supplementary",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "part/V",
      "kind": "part",
      "number": "V",
      "heading": "ADDITIONAL RELIEF FOR PROPERTY IMPORTED ON MARRIAGE FROM ANOTHER COUNTRY",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/13",
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      "number": "13",
      "heading": "Relief",
      "url": "https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992/article-13",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "article/14",
      "kind": "article",
      "number": "14",
      "heading": "Wedding gifts",
      "url": "https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992/article-14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "article/15",
      "kind": "article",
      "number": "15",
      "heading": "Time limit for relief",
      "url": "https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992/article-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "part/VI",
      "kind": "part",
      "number": "VI",
      "heading": "PUPILS AND STUDENTS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/16",
      "kind": "article",
      "number": "16",
      "heading": "Relief for scholastic equipment",
      "url": "https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992/article-16",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "part/VII",
      "kind": "part",
      "number": "VII",
      "heading": "HONORARY DECORATIONS, AWARDS AND GOODWILL GIFTS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/17",
      "kind": "article",
      "number": "17",
      "heading": "Relief for honorary decorations and awards",
      "url": "https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992/article-17",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/VII"
    },
    {
      "path": "article/18",
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      "heading": "Relief for gifts received by official visitors in another country",
      "url": "https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992/article-18",
      "extent": "E+W+S+N.I.",
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    {
      "path": "article/19",
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    "retrieved_at": "2026-10-29T14:08:46.821167+00:00"
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  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}