# The Customs Duty (Community Reliefs) Order 1984, Article 3: Rules for determining normal residence


(1) For the purposes of relief from customs duty conferred by Titles I, II, IV or XVII of the Community instrument, a person's normal place of residence shall be the country where, in accordance with the provisions of this article, he is treated as being normally resident.
(2) A person shall be treated as being normally resident in the country where he usually lives—
(a) for a period of, or periods together amounting to, at least 185 days in a period of twelve months;
(b) because of his occupational ties; and
(c) because of his personal ties.
(3) In the case of a person with no occupational ties, paragraph (2) above shall apply with the omission of sub-paragraph (b), provided his personal ties show close links with that country.
(4) Where a person has his occupational ties in one country and his personal ties in another country, he shall be treated as being normally resident in the latter country provided that either—
(a) his stay in the former country is in order to carry out a task of a definite duration, or
(b) he returns regularly to the country where he has his personal ties.
(5) Notwithstanding paragraph (4) above, a United Kingdom citizen whose personal ties are in the United Kingdom but whose occupational ties are abroad may be treated as normally resident in the country of his occupational ties, provided he has lived there for a period of, or periods together amounting to, at least 185 days in a period of twelve months.

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Source: https://www.legislation.gov.uk/uksi/1984/719/article/3 (the official version)
Page: https://openlegislation.uk/customs-duty-community-reliefs-order-1984/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.