Customs and Excise (Personal Reliefs for Special Visitors) Order 1992

JurisdictionUK Non-devolved
CitationSI 1992/3156

1992 No. 3156

CUSTOMS AND EXCISE

VALUE ADDED TAX

The Customs and Excise (Personal Reliefs for Special Visitors) Order 1992

Made 10th December 1992

Laid before the House of Commons 14th December 1992

Coming into force 1st January 1993

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 13A of the Customs and Excise Duties (General Reliefs) Act 19791and of all other powers enabling them in that behalf, hereby make the following Order:

1 PRELIMINARY

PART I

PRELIMINARY

S-1 This Order may be cited as the Customs and Excise (Personal...

1. This Order may be cited as the Customs and Excise (Personal Reliefs for Special Visitors) Order 1992 and shall come into force on 1st January 1993.

2 INTERPRETATION

PART II

INTERPRETATION

S-2 In this Order– “acquisition” means an acquisition of goods from...

2. In this Order–

“acquisition” means an acquisition of goods from another member State within the meaning of section 2A of the Value Added Tax Act 19832, and “acquired” shall be construed accordingly;

“duty” means any duty of customs or duty of excise;

“importation” means an importation from a place outside the member States, and “imported” shall be construed accordingly;

“relief” means the remission of any duty or tax which is chargeable and which a person, whether the person upon whom the relief is conferred or some other person, would be liable to pay were it not for the relief conferred;

“supply” means a supply within the meaning of section 3 of the Value Added Tax Act 19833and “supplied” shall be construed accordingly;

“tax” means value added tax;

“United Kingdom national” means a British citizen, a British Dependent Territories citizen, a British National (Overseas) or a British Overseas citizen;

“used”, in relation to a person’s use of consumable property, includes having theproperty at his disposal;

“warehouse” means a warehouse within the meaning of section 1(1) of the Customs and Excise Management Act 19794, and “removal from warehouse” shall be construed accordingly.

3 CONDITIONS ATTACHING TO PART VI RELIEFS

PART III

CONDITIONS ATTACHING TO PART VI RELIEFS

S-3 In this Part– “entitled person” means an entitled person for...

3. In this Part–

“entitled person” means an entitled person for the purposes of Part VI.

S-4 It shall be a condition of the relief conferred under article...

4. It shall be a condition of the relief conferred under article 16 below that the entitled person deliver or cause to be delivered to the supplier of the motor vehicle a certificate in the form numbered 1 in the Schedule to this Order–

(a) containing full information in respect of the matters specified therein; and

(b) signed–

(i) as to Part A, by the entitled person upon whom the relief is conferred;

(ii) as to Part B, by the head of the mission or other body or organisation of which the entitled person is a member;

(iii) as to Part C, by the Secretary of State or a person authorised to sign on his behalf; and

(iv) as to Part D, by the supplier,

before the supply is made.

4 CONDITIONS ATTACHING TO PART VII RELIEFS

PART IV

CONDITIONS ATTACHING TO PART VII RELIEFS

S-5 In this Part– “entitled person” means an entitled person for...

5.—(1) In this Part–

“entitled person” means an entitled person for the purposes of Part VII.

(2) For the purposes of articles 6 and 7 below, any reference to a certificate shall be construed as including a reference to a copy of such a certificate.

S-6 It shall be a condition of relief conferred under article 19...

6.—(1) It shall be a condition of relief conferred under article 19 below that the entitled person deliver or cause to be delivered in accordance with paragraph (2) below five certificates in the form numbered 2 in the Schedule to this Order–

(a)

(a) containing full information in respect of the matters specified therein; and

(b)

(b) signed–

(i) as to Part A, by the entitled person upon whom the relief is conferred; and

(ii) as to Part B, by the officer commanding the visiting force or other body or organisation of which the entitled person is a member or by a person authorised to sign on his behalf.

(2) The certificates referred to in paragraph (1) above shall be delivered before the supply is made as follows:

(a)

(a) two certificates shall be delivered to the visiting force or other body or organisation of which the entitled person is a member;

(b)

(b) two certificates shall be delivered to the proper officer; and

(c)

(c) one certificate shall be delivered to the supplier of the motor vehicle.

S-7 It shall be a condition of relief conferred under article 20...

7.—(1) It shall be a condition of relief conferred under article 20 below in respect of a motor vehicle that the entitled person deliver or cause to be delivered in accordance with paragraph (2) below four certificates in the form numbered 3 in the Schedule to this Order–

(a)

(a) containing full information in respect of the matters specified therein; and

(b)

(b) signed–

(i) as to Part A, by the entitled person upon whom the relief is conferred; and

(ii) as to Part B, by the officer commanding the visiting force or other body or organisation of which the entitled person is a member or by a person authorised to sign on his behalf.

(2) The certificates referred to in paragraph (1) above shall be delivered before the goods are removed by or on behalf of the entitled person as follows:

(a)

(a) one certificate shall be delivered to the visiting force or other body or organisation of which the entitled person is a member; and

(b)

(b) three certificates shall be delivered to the proper officer.

5 CONDITIONS ATTACHING TO ALL RELIEFS

PART V

CONDITIONS ATTACHING TO ALL RELIEFS

S-8 In this Part– “entitled person” means an entitled person for...

8. In this Part–

“entitled person” means an entitled person for the purposes of either part VI or Part VII of this Order.

S-9 An entitled person upon whom any relief is conferred under any...

9. An entitled person upon whom any relief is conferred under any Part of this Order shall be bound by the conditions described in the following provisions of this Part and in Part III or IV above, as the case may be.

S-10 It shall be a condition of the relief that the goods shall not...

10.—(1) It shall be a condition of the relief that the goods shall not be lent, hired-out, given as security or transferred by the entitled person or any other person without the prior authorisation in writing of the Commissioners.

(2) Where the Commissioners authorise such disposal as is mentioned in paragraph (1) above, they may discharge the relief and the entitled person to whom the relief was afforded shall forthwith pay the 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.

S-11 It shall be a condition of the relief that the goods are used...

11. It shall be a condition of the relief that the goods are used exclusively by the entitled person or members of his family forming part of his household.

S-12 Where relief has been afforded and subsequently the...

12. Where relief has been afforded and subsequently the Commissioners are not satisfied that any condition attaching to such relief, whether by virtue of a provision of this Order or otherwise, has been complied with, then, unless the Commissioners sanction the non-compliance in writing, the duty or tax shall become payable forthwith and the goods shall be liable to forfeiture.

S-13 Where relief has been afforded, but any duty or tax...

13. Where relief has been afforded, but any duty or tax subsequently becomes payable by virtue or article 12 above, the following persons shall be jointly and severally liable to pay it–

(a) the entitled person upon whom the relief was conferred;

(b) any person who, at or after the time of the non-compliance with the condition which has caused the duty or tax to become payable, has been in...

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