{
  "url": "https://openlegislation.uk/customs-and-excise-duties-travellers-allowances-and-personal-reliefsnew-member-states-order-2004/article-4",
  "json_url": "https://openlegislation.uk/customs-and-excise-duties-travellers-allowances-and-personal-reliefsnew-member-states-order-2004/article-4.json",
  "legislation": "uksi/2004/1002",
  "legislation_title": "The Customs and Excise Duties (Travellers' Allowances and Personal Reliefs)(New Member States) Order 2004",
  "legislation_url": "https://openlegislation.uk/customs-and-excise-duties-travellers-allowances-and-personal-reliefsnew-member-states-order-2004",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": "Condition of relief",
  "text": "(1) The reliefs afforded under this Order are subject to the condition that the goods in question, as indicated by their nature or quantity or otherwise, are not held for a commercial purpose nor are used for such purpose; and if that condition is not complied with in relation to any goods, those goods shall, unless the non-compliance was sanctioned by the Commissioners, be liable to forfeiture.\n(2) If the goods in question are not duty and tax paid in the specified country at the time of acquisition, or the duty and tax that was paid will be or has been reimbursed, refunded or otherwise dispensed with, those goods are to be regarded as being held for a commercial purpose.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/1002/article/4",
    "retrieved_at": "2026-10-29T05:28:11.224460+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}