Article 19 Relief for gifts brought by official visitorsI1
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 F1another country;
he is paying an official visit to the United Kingdom;
the goods are in the nature of an occasional gift which he intends to offer to the host authorities during his visit; and
the goods are not intended for a commercial purpose.
Annotations
Textual amendments
- F1
Words in art. 19(a) 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. 19 in force at 1.1.1993, see art. 1