{
  "url": "https://openlegislation.uk/customs-duty-personal-reliefs-amendment-order-1992/note",
  "json_url": "https://openlegislation.uk/customs-duty-personal-reliefs-amendment-order-1992/note.json",
  "legislation": "uksi/1992/3192",
  "legislation_title": "The Customs Duty (Personal Reliefs) (Amendment) Order 1992",
  "legislation_url": "https://openlegislation.uk/customs-duty-personal-reliefs-amendment-order-1992",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order amends the Customs Duty (Personal Reliefs) (No. 1) Order 1968.\nAs a result of measures which, like this Order, will take effect on 1st January 1993 to fulfil the United Kingdom’s obligations in the Single Market, the Order limits the application of the 1968 Order to affording reliefs (from VAT and excise duties) to travellers arriving from places outside the EC. From 1st January 1993 the reliefs from excise duties which will apply to travellers arriving from other member States are set out in the Excise Duties (Personal Reliefs) Order 1992. Goods received from other member States will no longer be treated as imported for value added tax purposes.\nCouncil Directive 69/169/EEC lays down the value of goods which may be imported without payment of duty and tax by travellers from outside the EC. Article 7 of the Directive provides that the ECU rates to be taken into consideration for the purposes of the directive shall be revalorised in national currencies each year on the first working day of October and implemented with effect from 1st January of the following year. As a result of the revalorisation of the ECU rates in October 1992, the value of goods which may be imported by travellers other than crew is increased from £32 to £36.\nThe Order revokes statutory instruments of 1975, 1978 and 1979 which provided for flat rate charges for customs duty (now governed by directly applicable EC law).\nThe Order also revokes statutory instruments of 1983 and 1991 which afforded reliefs from customs and excise duties and value added tax on the temporary importation of certain goods from places outside the EC. From 1st January 1993 reliefs from customs duties on all such goods will be governed by EC Regulations. By virtue of section 24(1) of the Value Added Tax Act 1983 the rules governing reliefs from VAT will be the same as those for customs duties contained in those Regulations. Relief from excise duty on fuel and lubricants in the tanks or engines of vehicles will be allowed by the Excise Duties (Personal Reliefs) (Fuel and Lubricants Imported in Vehicles) Order 1989.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1992/3155."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ No. L133, 4.6.69, p.6."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Council Regulation (EEC) No. 2658/87 (OJ L256 7.9.87, p.1)."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Council Regulation (EEC) No. 3599/82 (OJ No. L376, 31.12.82, p.1); Council Regulation (EEC) No. 1855/89 (OJ No. L186, 30.6.89, p.8); Commission Regulation (EEC) No. 2249/91 (OJ No. L204, 27.7.91, p.31)."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "1983 c. 55; section 24(1)-(3) is to be substituted by the Finance (No. 2) Act 1992 (c. 48), section 14(2) and Schedule 3, paragraph 25."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "S.I. 1989/1898."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3192/note",
    "retrieved_at": "2026-10-29T14:08:47.554448+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."
}