Article 18 Relief for gifts received by official visitors in another countryF2I1
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—
he is normally resident in the United Kingdom;
he is returning from an official visit to F1another country;
the goods were given to him by the host authorities of such country on the occasion of his visit; and
the goods are not intended for a commercial purpose.
Annotations
Textual amendments
- F1
Words in art. 18(b) 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. 18 heading 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. 18 in force at 1.1.1993, see art. 1