# The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992, Article 2: Interpretation

Extent: E+W+S+N.I.

In this Order—
“another country” means a country other than the United Kingdom
“customs procedure” has the meaning given by section 3(3) of the Taxation (Cross-border) Trade Act 2018 .
“declared for relief” has the meaning assigned to it by article 8 below;
“household effects” means furnishings and equipment for personal household use;
“motor vehicle” shall include a trailer;
“normal residence” means a person’s principal place of abode situated in the country where he is normally resident;
“normally resident” has the meaning assigned to it by article 3 below;
“occupational ties” shall not include attendance by a pupil or student at a school, college or university;
“personal ties” shall mean family or social ties to which a person devotes most of his time not devoted to occupational ties;
“property” means any personal property intended for personal use or for meeting household needs and shall include household effects, household provisions, household pets and riding animals, cycles, motor vehicles, caravans, pleasure boats and private aircraft, provided that there shall be excluded any goods which, by their nature or quantity, indicate that they are being imported for a commercial purpose;
“relevant NI import duty” has the meaning given in paragraph 1(8) of Schedule 9ZB to the Value Added Tax Act 1994
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“used”, in relation to a person’s use of consumable property, shall include having the property at his disposal.

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Source: https://www.legislation.gov.uk/uksi/1992/3193/article/2 (the official version)
Page: https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.