# The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992, Article 21: Relief for legacies imported from another country

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

(1) Without prejudice to relief afforded under any other Part of this Order and subject to the provisions of this article, a person who has become entitled as a legatee to property situated in another country shall not be required to pay any duty or tax chargeable on the importation thereof into the United Kingdom, on condition that—
(a) he is either—
(i) normally resident in the United Kingdom or the Isle of Man; or
(ii) a secondary resident who is not normally resident in another country; or
(iii) an eligible body;
(b) he furnishes proof to the officer of his entitlement as legatee to the property; and
(c) save as the Commissioners otherwise allow, the property is imported by or for such person not later than two years from the date on which his entitlement as legatee is finally determined.
(2) No relief shall be afforded under paragraph (1) above in respect of goods specified in the Schedule to this Order.
(3) For the purposes of this Part—
“eligible body” means a body solely concerned with carrying on a non-profit making activity and which is incorporated in the United Kingdom or the Isle of Man;
“secondary resident” means a person who, without being normally resident in the United Kingdom or the Isle of Man has a home situated in the United Kingdom which he owns or is renting for at least twelve months.

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Source: https://www.legislation.gov.uk/uksi/1992/3193/article/21 (the official version)
Page: https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992/article-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.