{
  "url": "https://openlegislation.uk/excise-duties-goods-imported-for-testing-etc-relief-order-1991",
  "json_url": "https://openlegislation.uk/excise-duties-goods-imported-for-testing-etc-relief-order-1991.json",
  "id": "uksi/1991/2089",
  "title": "The Excise Duties (Goods Imported for Testing, etc) Relief Order 1991",
  "short_title": "Excise Duties (Goods Imported for Testing, etc) Relief 1991",
  "long_title": "This Order, subject to certain conditions, provides relief from excise duty—on goods imported by manufacturers or processors of goods for examination, analysis or testing; andon goods imported to test certain equipment.",
  "citation": "S.I. 1991/2089",
  "type": "uksi",
  "year": "1991",
  "number": "2089",
  "version": "current",
  "date": "1991-09-16",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/excise-duties-goods-imported-for-testing-etc-relief-order-1991/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation",
      "url": "https://openlegislation.uk/excise-duties-goods-imported-for-testing-etc-relief-order-1991/article-1",
      "extent": null,
      "status": null,
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    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Scope of relief",
      "url": "https://openlegislation.uk/excise-duties-goods-imported-for-testing-etc-relief-order-1991/article-2",
      "extent": null,
      "status": null,
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    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Excepted cases",
      "url": "https://openlegislation.uk/excise-duties-goods-imported-for-testing-etc-relief-order-1991/article-3",
      "extent": null,
      "status": null,
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    },
    {
      "path": "article/4",
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      "number": "4",
      "heading": "Notice before importation",
      "url": "https://openlegislation.uk/excise-duties-goods-imported-for-testing-etc-relief-order-1991/article-4",
      "extent": null,
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    },
    {
      "path": "article/5",
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      "heading": "Entry etc.",
      "url": "https://openlegislation.uk/excise-duties-goods-imported-for-testing-etc-relief-order-1991/article-5",
      "extent": null,
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      "parent": null
    },
    {
      "path": "article/6",
      "kind": "article",
      "number": "6",
      "heading": "Security",
      "url": "https://openlegislation.uk/excise-duties-goods-imported-for-testing-etc-relief-order-1991/article-6",
      "extent": null,
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    },
    {
      "path": "article/7",
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      "heading": "Conditions",
      "url": "https://openlegislation.uk/excise-duties-goods-imported-for-testing-etc-relief-order-1991/article-7",
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    },
    {
      "path": "article/8",
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      "number": "8",
      "heading": "Purpose to be fulfilled",
      "url": "https://openlegislation.uk/excise-duties-goods-imported-for-testing-etc-relief-order-1991/article-8",
      "extent": null,
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    },
    {
      "path": "article/9",
      "kind": "article",
      "number": "9",
      "heading": "Goods remaining",
      "url": "https://openlegislation.uk/excise-duties-goods-imported-for-testing-etc-relief-order-1991/article-9",
      "extent": null,
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    },
    {
      "path": "article/10",
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      "number": "10",
      "heading": "Records and information",
      "url": "https://openlegislation.uk/excise-duties-goods-imported-for-testing-etc-relief-order-1991/article-10",
      "extent": null,
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    },
    {
      "path": "article/11",
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      "heading": "Transfer of goods",
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    },
    {
      "path": "article/12",
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      "heading": "Notification at end of test etc.",
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    },
    {
      "path": "note",
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      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/excise-duties-goods-imported-for-testing-etc-relief-order-1991/note",
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    }
  ],
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  "pdfs": [],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1979/3",
      "title": "Customs and Excise Duties (General Reliefs) Act 1979",
      "url": "https://openlegislation.uk/customs-and-excise-duties-general-reliefs-act-1979",
      "provisions": [
        "section/11A"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/excise-duties-goods-imported-for-testing-etc-relief-order-1991/changes.json",
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  "instruments_made_under_url": "https://openlegislation.uk/excise-duties-goods-imported-for-testing-etc-relief-order-1991/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/2089",
    "retrieved_at": "2026-10-29T14:37:57.376674+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."
}