Customs and Excise Duties (Personal Reliefs for Goods Temporarily Imported) Order 1983
| Jurisdiction | UK Non-devolved |
| Citation | SI 1983/1829 |
| Year | 1983 |
1983 No. 1829
CUSTOMS AND EXCISE
The Customs and Excise Duties (Personal Reliefs for Goods Temporarily Imported) Order 1983Approved by the House of Commons
9thDecember 1983
9thDecember 1983
1stJanuary 1984
ARRANGEMENT OF ARTICLES
PART I
PRELIMINARY AND INTERPRETATION
Article
1. Citation and commencement
2. Definitions
3. Calculation of temporary importation period
4. Rules for determining where a person is normally resident
PART II
COMMON PROVISIONS
5. Certain goods to be declared for relief
6. Fulfilment of intention to be a condition
7. Restriction on disposal to be a condition
8. Enforcement
PART III
PERSONAL EFFECTS OF TEMPORARY VISITORS
9. Relief
PART IV
MOTOR AND OTHER VEHICLES, AIRCRAFT AND BOATS IMPORTED BY TEMPORARY VISITORS
10. Relief for motor vehicles for private use
11. Relief for private aircraft and pleasure boats
12. Relief for other vehicles
PART V
ADDITIONAL RELIEFS FOR CERTAIN TEMPORARY VISITORS FROM MEMBER STATES
13. Relief for motor vehicles for business use
14. Relief for students
15. Relief for workers crossing the land boundary
16. Exclusion of goods obtained duty or tax free abroad
PART VI
PARTS FOR REPAIR
17. Relief for parts imported subsequently to effect repairs
PART VII
SPECIAL RELIEF FOR HORSE-RIDING EXCURSIONS
18. Relief
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 13 and 17(4) of the Customs and Excise Duties (General Reliefs) Act 1979(a) and of all other powers enabling them in that behalf, hereby make the following Order:—
PART I
PRELIMINARY AND INTERPRETATION
Citation and commencement
1. This Order may be cited as the Customs and Excise Duties (Personal Reliefs for Goods Temporarily Imported) Order 1983 and shall come into operation on 1st January 1984.
Definitions
2. In this Order—
"business use" shall mean any use, other than private use or excluded use, in the course of an activity carried on for consideration or financial gain;
"excluded use" shall mean use of a vehicle for the conveyance of passengers for hire or reward between two points within the United Kingdom, or the industrial or commercial transportation of goods between two such points, provided that the transportation by a sales representative of the samples, handbooks and tools necessary for the exercise of his occupation shall not be treated as an excluded use;
"member state" shall mean a member State of the European Community other than the United Kingdom;
(a) 1979 c. 3.
"motor vehicle" shall mean any motor road vehicle, caravan or trailer and shall include the component parts, normal accessories and equipment imported with it and the lubricants and fuel contained in the standard tanks fitted by the manufacturer to a vehicle of that type, provided that there shall be excluded any motor road vehicle which by its type of construction or equipment is designed for and capable of transporting more than nine persons including the driver, or goods, or any special purpose vehicle or mobile workshop;
"normally resident" has the meaning assigned to it by article 4 below;
"occupational ties" shall not include attendance by a pupil or student at a school, college or university;
"personal effects" shall mean any clothing or goods (other than beverages containing alcohol, tobacco products, perfume and toilet water) reasonably required by a temporary visitor for his private use, including any travel souvenirs, provided that there shall be excluded any goods which by their nature or quantity indicate that they are being imported for a commercial purpose;
"personal luggage", in relation to a person entering the United Kingdom, shall mean the luggage he clears from customs control at that time and shall include any luggage consigned by him as personal luggage on his departure from the country where he is normally resident, but which arrives after his entry into the United Kingdom;
"personal ties" shall mean family or social ties to which a person devotes most of his time not devoted to occupational ties;
"pleasure boat" shall mean any vessel, with or without engines, for private use and shall include the component parts, normal accessories and equipment imported with it and the lubricants and fuel contained in the standard tanks fitted by the builder to a boat of that type;
"private aircraft" shall mean any aeroplane, airship, balloon, flying machine or glider, with or without engines, for private use and shall include the component parts, normal accessories and equipment imported with it and the lubricants and fuel contained in the standard tanks fitted by the manufacturer to an aircraft of that type;
"private use" shall mean any use other than business use or excluded use;
"temporary visitor" shall mean a person normally resident outside the United Kingdom who, at the time of his entry into the United Kingdom, intends to remain temporarily without becoming normally resident there.
Calculation of temporary importation period
3.—(1) Subject to the provisions...
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