{
  "url": "https://openlegislation.uk/excise-duties-personal-reliefs-order-1992/article-3",
  "json_url": "https://openlegislation.uk/excise-duties-personal-reliefs-order-1992/article-3.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/3",
  "kind": "article",
  "number": "3",
  "heading": "Relief from duty of excise-cross-border shopping",
  "text": "Subject to the provisions of this Order a Community traveller entering the United Kingdom shall be relieved from payment of any duty of excise on excise goods which he has obtained for his own use in the course of cross-border shopping and which he has transported.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3155/article/3",
    "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."
}