{
  "url": "https://openlegislation.uk/customs-and-excise-personal-reliefs-for-special-visitors-order-1992/article-21",
  "json_url": "https://openlegislation.uk/customs-and-excise-personal-reliefs-for-special-visitors-order-1992/article-21.json",
  "legislation": "uksi/1992/3156",
  "legislation_title": "The Customs and Excise (Personal Reliefs for Special Visitors) Order 1992",
  "legislation_url": "https://openlegislation.uk/customs-and-excise-personal-reliefs-for-special-visitors-order-1992",
  "path": "article/21",
  "kind": "article",
  "number": "21",
  "heading": null,
  "text": "Subject to articles 22 and 23 below, where a gift of goods, other than tobacco products or beverages containing alcohol, is made to an entitled person by dispatching them to him from a place outside the United Kingdom, payment of any duty or tax chargeable in respect of their acquisition or importation shall not be required.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in art. 21 substituted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 1 para. 2"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 21 in force at 1.1.1993, see art. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3156/article/21",
    "retrieved_at": "2026-10-29T14:09:09.172440+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."
}