Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992
| Jurisdiction | UK Non-devolved |
| Citation | SI 1992/3193 |
1992 No. 3193
CUSTOMS AND EXCISE
The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992
Made 16th December 1992
Laid before the House of Commons 17th December 1992
Coming into force 1st January 1993
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 7 and 13 of the Customs and Excise Duties (General Reliefs) Act 19791and of all other powers enabling them in that behalf, hereby make the following Order:
PART I
PRELIMINARY
Citation and commencement
1. This Order may be cited as the Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992 and shall come into force on 1st January 1993.
Interpretation
2. In this Order—
“declared for relief” has the meaning assigned to it by article 8 below;
“household effects” means furnishings and equipment for personal household use;
“motor vehicle” shall include a trailer;
“normal residence” means a person’s principal place of abode situated in the country where he is normally resident;
“normally resident” has the meaning assigned to it by article 3 below;
“occupational ties” shall not include attendance by a pupil or student at a school, college or university;
“personal ties” shall mean family or social ties to which a person devotes most of his time not devoted to occupational ties;
“property” means any personal property intended for personal use or for meeting household needs and shall include household effects, household provisions, household pets and riding animals, cycles, motor vehicles, caravans, pleasure boats and private aircraft, provided that there shall be excluded any goods which, by their nature or quantity, indicate that they are being imported for a commercial purpose;
“third country”, shall have the meaning given by Article 3.1 of Council Directive 77/388/EEC2;
“used”, in relation to a person’s use of consumable property, shall include having the property at his disposal.
Rules for determining where a person is normally resident
3.—(1) This article shall apply for the purpose of determining, in relation to this Order, where a person is normally resident.
(2) A person shall be treated as being normally resident in the country where he usually lives—
(a)
(a) for a period of, or periods together amounting to, at least 185 days in a period of twelve months;
(b)
(b) because of his occupational ties; and
(c)
(c) because of his personal ties.
(3) In the case of a person with no occupational ties, paragraph (2) above shall apply with the omission of sub-paragraph (b), provided his personal ties show close links with that country.
(4) Where a person has his occupational ties in one country and his personal ties in another country, he shall be treated as being normally resident in the latter country provided that either—
(a)
(a) his stay in the former country is in order to carry out a task of a definite duration, or
(b)
(b) he returns regularly to the country where he has his personal ties.
(5) Notwithstanding paragraph (4) above, a United Kingdom citizen whose personal ties are in the United Kingdom but whose occupational ties are in a third country may for the purposes of relief under this Order be treated as normally resident in the country of his occupational ties, provided he has lived there for a period of, or periods together amounting to, at least 185 days in a period of twelve months.
Supplementary
4. For the purposes of this Order—
(a) any reference to a person who has been normally resident in a third country and who intends to become normally resident in the United Kingdom shall be taken as a reference to a person who intends to comply with the requirements of paragraphs (2), (3) or (4) of article 3 above, as the case may be, for being treated as normally resident in the United Kingdom;
(b) the date on which a person becomes normally resident in the United Kingdom shall be the date when having given up his normal residence in a third country he is in the United Kingdom for the purpose of fulfilling such intention as is mentioned in paragraph (a) above.
PART II
PROVISIONS COMMON TO CERTAIN REFIEFS
Property may be in separate consignments
5. Except as otherwise provided by this Order, where property in respect of which relief is afforded is permitted to be imported over a period it may be imported in more than one consignment during such period.
Condition as to security for certain importations
6. Where any goods are declared for relief under this Order—
(a) before the date on which a person becomes normally resident in the United Kingdom, or
(b) if he intends to become so resident on the occasion of his marriage before such marriage has taken place,
the relief shall be subject to the condition that there is furnished to the Commissioners such security as they may require.
Restriction on disposal without authorisation
7.—(1) Except as provided by or under this Order, where relief is afforded under any Part of this Order, it shall be a condition of the relief that the goods are not lent, hired-out, given as security or transferred in the United Kingdom within a period of twelve months from the date on which relief was afforded, unless such disposal is authorised by the Commissioners.
(2) Where the Commissioners aut horise any such disposal as is mentioned in paragraph (1) above, they may discharge the relief and the person to whom the relief was afforded shall forthwith pay tax at the rate then in force, provided that where a lower rate was in force when relief was afforded the amount payable shall be determined by reference to the lower rate.
PART III
PROVISIONS COMMON TO ALL RELIEFS
Goods to be declared for relief
8.—(1) A person shall not be entitled to relief from payment of duty or tax in respect of any goods under any Part of this Order unless the goods are declared for relief to the proper officer.
(2) For the purposes of this Order, the expression “declared for relief” shall refer to the act by which a person applies for relief on importation of the goods or on their removal from another customs procedure and includes, as the case may be, any declaration under section 78 of the Customs and Excise Management Act 19793, or any entry under the Postal Packets (Customs and Excise) Regulations 19864, the Excise Warehousing (Etc.) Regulations 19885, or regulation 5 of the Customs Controls on Importation of Goods Regulations 19916, or any entry required by Article 40 of Commission Regulation (EEC) No. 2561/907.
Fulfillment of intention to be a condition
9. Where relief from payment of duty or tax is afforded under any Part of this Order subject to a specified intention on the part of a person in relation to his becoming normally resident in the United Kingdom, or the use of the goods in respect of which relief is afforded, it shall be a condition of the relief that such intention be fulfilled.
Enforcement
10. Where relief from payment of duty or tax has been afforded under any Part of this Order and subsequently the Commissioners are not satisfied that any condition subject to which such relief was afforded has been complied with, then, unless the Commissioners sanction the non-compliance, the duty or tax shall become payable forthwith by the person to whom relief was afforded (except to the extent that the Commissioners may see fit to waive payment of the whole or any part thereof) and the goods shall be liable to forfeiture.
PART IV
PERSONS TRANSFERRING THEIR NORMAL RESIDENCE FROM A THIRD COUNTRY
11.—(1) Subject to the provisions of this Part, a person entering the United Kingdom shall not be required to pay any duty or tax chargeable in respect of property imported into the United Kingdom on condition that—
(a)
(a) he has been normally resident in a third country for a continuous period of at least twelve months;
(b)
(b) he intends to become normally resident in the United Kingdom;
(c)
(c) the property has been in his possession and used by him in the country where he has been normally resident, for a period of at least six months before its importation;
(d)
(d) the property is intended for his personal or household use in the United Kingdom; and
(e)
(e) the property is declared for relief -
(i) not earlier than six months before the date on which he becomes normally resident in the United Kingdom, and
(ii) not later than twelve months following that date.
(2) A person shall not be afforded relief under this Part unless the Commissioners are satisfied that the goods have borne, in their country of origin or exportation, the customs or other duties and taxes to which goods of that class or description are normally liable and that such goods have not, by reason of their exportation, been subject to any exemption from, or refund of, such duties and taxes as aforesaid, or any turnover tax, excise duty or other consumption tax.
(3) For the purposes of this Part, “property” shall not include—
(a)
(a) beverages containing alcohol;
(b)
(b) tobacco products;
(c)
(c) any motor road vehicle which by its type of construction and 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; and
(d)
(d) articles for use in the exercise of a trade or profession, other than portable instruments of the applied or liberal arts.
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