# The Relief for Legacies Imported from Third Countries (Application) Order 2006, Note: Explanatory note


(This note is not part of the Order)
This Order comes into force on 1st January 2007.
This Order updates a reference to Council Directive 77/388/EEC (“the Directive”) in the Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992 (S.I. 1992/3193)(“the 1992 Order”). Article 21 of that Order provides relief from duty and value added tax for legacies imported from a third country. Article 2 of that Order defines “third country” in relation to the territorial application of the Directive. From 1st January 2007 the Directive will apply to the Republic of Bulgaria and to Romania. The Customs and Excise Duties (Travellers’ Allowances and Personal Reliefs)(New Member States)(Amendment) Order 2006 (S.I. 2006/3157) also updates this reference to the Directive in article 2 but in relation to the other reliefs provided for in the 1992 Order.
A Regulatory Impact Assessment has not been produced for this instrument as it has no impact on the costs of business, charities or voluntary bodies.

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Source: https://www.legislation.gov.uk/uksi/2006/3158/note (the official version)
Page: https://openlegislation.uk/relief-for-legacies-imported-from-third-countries-application-order-2006/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.