Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1983
| Jurisdiction | UK Non-devolved |
| Citation | SI 1983/1828 |
| Year | 1983 |
1983 No. 1828
CUSTOMS AND EXCISE
The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1983Approved by the House of Commons
9thDecember 1983
9thDecember 1983
1stJanuary 1984as to Part XII1stJuly 1984
ARRANGEMENT OF ARTICLES
PART I
PRELIMINARY
Article
1. Citation and commencement
2. Application to customs duty
3. Revocation
PART II
INTERPRETATION
4. Definitions for Parts II to XII
5. Rules for determining where a person is normally resident
6. Supplementary
PART III
PROVISIONS COMMON TO CERTAIN RELIEFS
7. Exclusion of goods obtained duty or tax free abroad
8. Property may be in separate consignments
9. Condition as to security for certain importations
10. Restriction on disposal without authorisation
PART IV
PROVISIONS COMMON TO ALL RELIEFS
11. Goods to be declared for relief
12. Fulfilment of intention to be a condition
13. Enforcement
PART V
PERSONS TRANSFERRING THEIR NORMAL RESIDENCE FROM OUTSIDE THE COMMUNITY
14. Relief
15. Supplementary
PART VI
ADDITIONAL RELIEF FOR PROPERTY IMPORTED FROM OUTSIDE THE COMMUNITY ON MARRIAGE
16. Relief
17. Wedding gifts
18. Time limit for relief
PART VII
HOUSEHOLD EFFECTS IMPORTED FROM OUTSIDE THE COMMUNITY FOR FURNISHING A SECONDARY RESIDENCE
19. Relief from duty
PART VIII
PERSONS TRANSFERRING THEIR NORMAL RESIDENCE FROM ANOTHER MEMBER STATE
20. Relief
21. Prior use of property
PART IX
ADDITIONAL RELIEF FOR PROPERTY IMPORTED FROM ANOTHER MEMBER STATE ON MARRIAGE
22. Relief
23. Wedding gifts
24. Time limit for relief
PART X
HOUSEHOLD EFFECTS IMPORTED FROM ANOTHER MEMBER STATE FOR FURNISHING A SECONDARY RESIDENCE
25. Relief
26. Relief where secondary residence is given up
27. Ownership of secondary residence
PART XI
PUPILS AND STUDENTS
28. Relief for scholastic equipment
PART XII
HONORARY DECORATIONS, AWARDS AND GOODWILL GIFTS
29. Relief for honorary decorations and awards
30. Relief for gifts received by official visitors abroad
31. Relief for gifts brought by official visitors
32. Supplementary
PART XIII
VISITING FORCES
33. Interpretation
34. Relief
35. Relief limited for motor vehicles
36. Restriction on disposal without authorisation
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
Citation and commencement
1.—(1) This Order may be cited as the Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1983.
(2) Parts I to XI and XIII shall come into operation on 1st January 1984 and Part XII on 1st July 1984.
Application to customs duty
2. Except in the case of relief afforded under Part XIII, nothing in this Order shall apply for the purposes of relief from Community customs duty when Council Regulation (EEC) No. 918/83 (b) comes into force.
Revocation
3. The Customs Duty (Personal Reliefs) Order 1970 (c) and the Customs Duty (Personal Reliefs) Order 1970 (Amendment) Order 1972(d) are hereby revoked.
PART II
INTERPRETATION
Definitions for Parts II to XII
4. In this Order—
"abroad" shall mean in a country outside the United Kingdom;
"declared for relief" has the meaning assigned to it by article 11 below;
"household effects" shall mean furnishings and equipment for personal household use;
"member state" shall mean a member State of the European Community other than the United Kingdom;
"motor vehicle" shall include a trailer;
"normal residence" shall mean a person's principal place of abode situated in the country where he is normally resident;
(a) 1979 c.3.
(b) O. J. No. L105, 23.4.1983, p.1. This Regulation comes into force on 1st July 1984.
(c) S. I. 1970/558.
(d) S. I. 1972/838.
"normally resident" has the meaning assigned to it by article 5 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" shall mean 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;
"secondary residence" shall mean any place of abode, other than a normal residence, where a person resides, in particular because of his occupational ties, and which may be situated in the country where he is normally resident or in another country;
"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
5.—(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) for a period of, or periods together amounting to, at least 185 days in a period of twelve months;
(b) because of his occupational ties; and
(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) his stay in the former country is in order to carry out a task of a definite duration, or
(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 abroad 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
6. For the purposes of this Order—
(a) any reference to a person who has been normally resident abroad 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 5 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 abroad he is in the United Kingdom for the purpose of fulfilling such intention as is mentioned in paragraph (a) above.
PART III
PROVISIONS COMMON TO CERTAIN RELIEFS
Exclusion of goods obtained duty or tax free abroad
7. A person shall not be afforded relief under Parts V to X of this Order 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.
Property may be in separate consignments
8. 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
9. 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
10.—(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 authorise 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 duty or 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 IV
PROVISIONS COMMON TO ALL RELIEFS
Goods to be declared for relief
11.—(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...
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