# The Customs and Excise (Personal Reliefs for Special Visitors) Order 1992, Article 21

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

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.

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Source: https://www.legislation.gov.uk/uksi/1992/3156/article/21 (the official version)
Page: https://openlegislation.uk/customs-and-excise-personal-reliefs-for-special-visitors-order-1992/article-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.