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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Order)

This Order, which comes into force on 1st July 1999, amends the Excise Duties (Personal Reliefs) Order 1992 (S.I. 1992/3155) (the principal Order).

Article 2 omits article 4 of the principal Order which relieved Community travellers entering the United Kingdom from payment of excise duty on duty-free goods obtained on a ship or aircraft or in a tax-free shop. Such relief was allowed under Article 28 of Council Directive 92/12/EEC (O.J. No. L.76, 23.3.92, p. 1) only until 30th June 1999.

Article 3 amends article 5 of the principal Order. The principal effect of the amendments is that a decision by the Commissioners of Customs and Excise that the condition that excise goods afforded relief under the principal Order are not held or used for a commercial purpose has not been complied with, does not bind a VAT and duties tribunal or a court.