{
  "url": "https://openlegislation.uk/excise-duties-personal-reliefs-order-1992",
  "json_url": "https://openlegislation.uk/excise-duties-personal-reliefs-order-1992.json",
  "id": "uksi/1992/3155",
  "title": "The Excise Duties (Personal Reliefs) Order 1992",
  "short_title": "Excise Duties (Personal Reliefs) 1992",
  "long_title": "As a result of measures which, like this Order, will take effect on 1st January 1993 to fulfil the United Kingdom’s obligations in the Single Market, this Order affords relief from excise duties to travellers arriving from places inside the European Community, for both duty-paid and duty-free goods. Prior to 1st January 1993 some reliefs have been afforded under the Customs Duty (Personal Reliefs) (No. 1) Order 1968 (S.I. 1968/1558).",
  "citation": "S.I. 1992/3155",
  "type": "uksi",
  "year": "1992",
  "number": "3155",
  "version": "current",
  "date": "1992-12-10",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 4,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/excise-duties-personal-reliefs-order-1992/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/excise-duties-personal-reliefs-order-1992/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/excise-duties-personal-reliefs-order-1992/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Relief from duty of excise-cross-border shopping",
      "url": "https://openlegislation.uk/excise-duties-personal-reliefs-order-1992/article-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Relief from duty of excise-duty-free excise goods",
      "url": "https://openlegislation.uk/excise-duties-personal-reliefs-order-1992/article-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": "Relief from duty of excise-conditions",
      "url": "https://openlegislation.uk/excise-duties-personal-reliefs-order-1992/article-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/6",
      "kind": "article",
      "number": "6",
      "heading": "Non-compliance with conditions",
      "url": "https://openlegislation.uk/excise-duties-personal-reliefs-order-1992/article-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/excise-duties-personal-reliefs-order-1992/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": "QUANTITIES OF EXCISE GOODS SPECIFIED FOR THE PURPOSE OF PARAGRAPH (3) OF ARTICLE 5",
      "url": "https://openlegislation.uk/excise-duties-personal-reliefs-order-1992/schedule",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/excise-duties-personal-reliefs-order-1992/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "art.4",
      "affecting": "uksi/1999/1617",
      "affecting_title": "The Excise Duties (Personal Reliefs) (Amendment) Order 1999",
      "affecting_provisions": "art.2"
    },
    {
      "type": "amended",
      "affected_provisions": "art.5 rev.in pt and",
      "affecting": "uksi/1999/1617",
      "affecting_title": "The Excise Duties (Personal Reliefs) (Amendment) Order 1999",
      "affecting_provisions": "art.3"
    },
    {
      "type": "applied (with modifications)",
      "affected_provisions": "Order",
      "affecting": "uksi/2000/426",
      "affecting_title": "The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2000",
      "affecting_provisions": "art. 3(b) Sch. 1 para. 6-9"
    },
    {
      "type": "rev",
      "affected_provisions": null,
      "affecting": "uksi/2002/2691",
      "affecting_title": "The Excise Duties (Personal Reliefs) (Revocation) Order 2002",
      "affecting_provisions": "art 2"
    }
  ],
  "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/13",
        "section/17"
      ]
    }
  ],
  "changes_made_to": 4,
  "changes_made_to_url": "https://openlegislation.uk/excise-duties-personal-reliefs-order-1992/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/excise-duties-personal-reliefs-order-1992/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/excise-duties-personal-reliefs-order-1992/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3155",
    "retrieved_at": "2026-10-29T14:09:10.226204+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."
}