# The Customs and Excise Duties (Personal Reliefs for Goods Temporarily Imported) (Amendment) Order 1991, Note: Explanatory note


(This note is not part of the Order)
This Order amends the Customs and Excise Duties (Personal Reliefsfor Goods Temporarily Imported) Order 1983 (S.I. 1983 No. 1829), whichgives relief from customs and excise duties and VAT on personal effectsand private motor vehicles imported temporarily by visitors to theUnited Kingdom. The new Order relaxes some of the conditions for relief.In addition, new provisions now permit, in certain circumstances, thetemporary importation of foreign registered vehicles by persons normallyresident in the United Kingdom. The amendments result from an agreementby the United Kingdom and six other countries of the EC to use theprovisions of Council Directive 83/182/EEC (OJ No. L105, 23.4.83, p.59)to relax the conditions applying to the temporary importation of motorvehicles.
Article 3 increases from six to nine months the temporary importation period for a vehicle imported for private use by someone who lives outside theUnited Kingdom but works here.
Article 4 refers to statutory instruments which have replaced two of thosementioned in the 1983 Order.
Article 5 deals with hired vehicles that are re-hired by the importer or by another temporary visitor. In those cases the vehicles must be exportedwithin the temporary importation period instead of the 5-day period thatis allowed to other hirers. Article 5 also provides that vehiclestemporarily imported for private use may now be used during thevisitor’s stay by members of his family who are themselves resident inthe United Kingdom.
Article 6 introduces a new Part IVA to the 1983 Order, to give relief toforeign registered vehicles imported by United Kingdom residents where:
(a) the vehicle is on loan following breakdown or theft of theimporter’s own vehicle, and will be exported within ten days; or
(b) the vehicle is hired, and will be exported within two days; or
(c) the importer works in another EC country, and the vehicle is ownedby the employer and registered in that country, subject to a seven monthlimit on temporary importation.
Article 7 allows a motor vehicle temporarily imported by a visiting student from another EC country to be used by the student’s spouse.
Article 8 treats a vehicle bearing a standard registration plate of another EC country as having borne duty and tax in its country of origin orexportation.

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Source: https://www.legislation.gov.uk/uksi/1991/1293/note (the official version)
Page: https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-temporarily-imported-amendment-order-1991/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.