{
  "url": "https://openlegislation.uk/excise-duties-goods-imported-for-testing-etc-relief-order-1991/note",
  "json_url": "https://openlegislation.uk/excise-duties-goods-imported-for-testing-etc-relief-order-1991/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order, subject to certain conditions, provides relief from excise duty—\n(a) on goods imported by manufacturers or processors of goods for examination, analysis or testing; and\n(b) on goods imported to test certain equipment.\nThe relief does not extend to goods which are consumed by a person in the test or to petrol or petrol substitutes.\nGoods imported for any test which constitutes a sales promotion, and heavy oil imported for use as fuel for a road vehicle are excluded from relief.\nThe importer is required to provide prior notice of imported goods eligible for relief, to maintain certain records, and to provide security for the excise duty relieved.\nThe Commissioners may set a time limit for completion of the test etc. and duty may be charged on any goods not used up or otherwise accounted for in a manner eligible for relief.\nThis Order replaces reliefs which were formerly allowed by the Commissioners by way of extra-statutory concession (published in HM Customs and Excise Public Notice 748).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/2089/note",
    "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."
}