{
  "url": "https://openlegislation.uk/excise-duties-personal-reliefs-amendment-order-1999/note",
  "json_url": "https://openlegislation.uk/excise-duties-personal-reliefs-amendment-order-1999/note.json",
  "legislation": "uksi/1999/1617",
  "legislation_title": "The Excise Duties (Personal Reliefs) (Amendment) Order 1999",
  "legislation_url": "https://openlegislation.uk/excise-duties-personal-reliefs-amendment-order-1999",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order, which comes into force on 1st July 1999, amends the Excise Duties (Personal Reliefs) Order 1992 (S.I. 1992/3155) (the principal Order).\nArticle 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.\nArticle 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/1617/note",
    "retrieved_at": "2026-10-29T10:38:13.110380+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."
}