{
  "url": "https://openlegislation.uk/excise-duties-goods-imported-for-testing-etc-relief-order-1991/article-11",
  "json_url": "https://openlegislation.uk/excise-duties-goods-imported-for-testing-etc-relief-order-1991/article-11.json",
  "legislation": "uksi/1991/2089",
  "legislation_title": "The Excise Duties (Goods Imported for Testing, etc) Relief Order 1991",
  "legislation_url": "https://openlegislation.uk/excise-duties-goods-imported-for-testing-etc-relief-order-1991",
  "path": "article/11",
  "kind": "article",
  "number": "11",
  "heading": "Transfer of goods",
  "text": "The importer shall, before goods relieved from excise duty by this Order are transferred to another person not employed by him, notify the Commissioners of his intention in writing and, on receiving the goods, the recipient shall comply with the conditions of the relief as if he were the importer.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/2089/article/11",
    "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."
}