{
  "url": "https://openlegislation.uk/excise-duties-personal-reliefs-order-1992/article-2",
  "json_url": "https://openlegislation.uk/excise-duties-personal-reliefs-order-1992/article-2.json",
  "legislation": "uksi/1992/3155",
  "legislation_title": "The Excise Duties (Personal Reliefs) Order 1992",
  "legislation_url": "https://openlegislation.uk/excise-duties-personal-reliefs-order-1992",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Interpretation",
  "text": "(1) In this Order—\n“Community traveller” means a person who makes a journey between a member State and the United Kingdom other than a person who makes that journey in a vessel or aircraft in which he travelled from the United Kingdom and from which he has not disembarked outside the United Kingdom;\n“cross-border shopping” means the obtaining of excise goods duty and tax paid in the Economic Community provided that payment has not been, and will not be, reimbursed, refunded or otherwise dispensed with;\n“excise goods” means any goods chargeable with a duty of excise other than goods chargeable by virtue of any provision of the Hydrocarbon Oil Duties Act 1979;\n“own use” includes use as a personal gift provided that if the person making the gift receives in consequence any money or money’s worth (including any reimbursement of expenses incurred in connection with obtaining the goods in question) his use shall not be regarded as own use for the purpose of this Order.\n(2) For the purposes of this Order—\n(a) the Island of Heligoland and the territory of Bu singen in the Federal Republic of Germany, Livigno, Campione d'Italia and the waters of Lake Lugano in the Italian Republic, Ceuta, Melilla and the Canary Islands in the Kingdom of Spain and the overseas departments of the French Republic shall not be regarded as forming part of any member State of the Economic Community;\n(b) The Principality of Monaco shall be regarded as part of the French Republic;\n(c) Jungholz and Mittelberg (Kleines Walsertal) shall be regarded as part of the Federal Republic of Germany; and\n(d) San Marino shall be regarded as part of the Italian Republic.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1979 c. 5."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3155/article/2",
    "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."
}