# The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992, Article 8: Goods to be declared for relief

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

(1) A person shall not be entitled to relief from payment of duty or tax in respect of any goods under any Part of this Order unless the goods are declared for relief to the proper officer.
(2) For the purposes of this Order, the expression “declared for relief” shall refer to the act by which a person applies for relief on importation of the goods or on their removal from another customs procedure ....

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Source: https://www.legislation.gov.uk/uksi/1992/3193/article/8 (the official version)
Page: https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992/article-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.