Article 17 Relief for honorary decorations and awardsI1

United Kingdom

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 F1another country or

(ii)

any cup, medal or similar article of an essentially symbolic nature which has been awarded to him in F2another 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.

Annotations

Textual amendments

F1: Words in art. 17(b)(i) substituted (31.12.2020) by The Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/91), regs. 1, 13; S.I. 2020/1641, reg. 2, Sch.
F2: Words in art. 17(b)(ii) substituted (31.12.2020) by The Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/91), regs. 1, 13; S.I. 2020/1641, reg. 2, Sch.

Commencement

I1: Art. 17 in force at 1.1.1993, see art. 1