Article 5 Relief from duty of excise-conditions

(1)

The reliefs afforded under this Order are subject to the condition that the excise goods in question are not imported for a commercial purpose nor are held or used for such purpose whether by the Community traveller who imported them or by some other person who has possession or control of them; and if that condition is not complied with in relation to any excise goods, those goods shall, without prejudice to article 6 below, be liable to forfeiture.

(2)

In determining whether or not the excise goods a person has in his possession or control were imported for a commercial purpose or, as the case may be, are held or used for such purpose regard shall be taken of—

(a)

his reasons for having possession or control of those goods;

(b)

whether or not he is a revenue trader;

(c)

his conduct in relation to those goods and, for the purposes of this sub-paragraph, conduct includes his intentions at any time in relation to those goods;

(d)

the location of those goods;

(e)

the mode of transport used to convey those goods;

(f)

any document or other information whatsoever relating to those goods;

(g)

the nature of those goods including the nature and condition of any package or container;

(h)

the quantity of those goods;

(i)

whether he has personally financed the purchase of those goods; and

(j)

any other circumstance which appears to be relevant.

(3)

For the purpose of the determination referred to in paragraph (2) above a person shall be regarded as having imported, held or used excise goods for a commercial purpose if he has in his possession or control any excise goods in excess of any of the quantities shown in the Schedule to this Order unless, if required to do so, he satisfies the Commissioners to the contrary.

(4)

No relief shall be afforded under this Order to any person under the age of 17.