Customs Duty (Personal Reliefs) Order 1970
| Jurisdiction | UK Non-devolved |
| Citation | SI 1970/558 |
| Year | 1970 |
1970 No. 558
CUSTOMS AND EXCISE
The Customs Duty (Personal Reliefs) Order 19708thApril 1970
15thApril 1970
16thApril 1970
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 7 of the Finance Act 1968(a) and of all other powers enabling them in that behalf, hereby make the following Order—
PART 1
1. This Order may be cited as the Customs Duty (Personal Reliefs) Order 1970 and shall come into operation on the 16th April 1970.
2.—(1) In this Order—
"accompanied baggage", in relation to a person entering the United Kingdom, means baggage which he brings with him when he enters;
"dependant", in relation to a person, means any of the following, that is to say—
(a) the wife or husband of that person; and
(b) any other person wholly or mainly maintained by him, or in his custody, charge or care;
"depart finally from the United Kingdom" and cognate expressions shall be construed as meaning departing from the United Kingdom and not returning for a period of at least six months, or, if returning within that period, not remaining there for longer than three months or, in any particular case, such other period as the Commissioners may allow;
"entitled person" means a person entitled under article 5 of this Order to relief;
"goods" do not include tobacco, perfumed or other spirits, or wine;
"owned" in relation to goods owned outside the United Kingdom includes goods possessed outside the United Kingdom under a hire-purchase agreement and goods owned outside the United Kingdom by a person of whom the importer was a dependant and used by the importer while he was such a dependant.
(2) For the purposes of this Order a person shall be treated as resident outside the United Kingdom if, and only if, during the period of twenty-four months ending on the date of his entry into the United Kingdom he has been so resident for a period of, or for periods together amounting to, not less than twelve months.
(3) Notwithstanding the provisions of the foregoing paragraph, a person may
(a) 1968 c. 44.
be treated as resident outside the United Kingdom if, after he has left the United Kingdom and has taken up residence outside it for a period exceeding twelve months, he returns temporarily to the United Kingdom within a period of twelve months from the date when he so left, and in relation to such a person the condition in article 6(ii) of this Order shall be read as if a period of six months was therein specified in place of twelve months.
(4) The Interpretation Act 1889(a) shall apply for the interpretation of this Order as it applies for the interpretation of an Act of Parliament.
3. Section 258 of the Customs and Excise Act 1952(b) (valuation of goods) shall apply for the purposes of this Order.
4. The Customs Duty (Personal Reliefs) (No. 2) Order 1968(c) and the Customs Duty (Personal Reliefs) (No. 3) Order 1968(d) are hereby revoked.
PART 2
Temporary Visitors
5. Subject to the provisions of this Part and Part 8 of this Order, a person entering the United Kingdom shall not be required to pay any duty chargeable in respect of any goods imported by him whether or not carried with him or contained in his accompanied baggage on condition that—
(a) he is resident outside the United Kingdom;
(b) he intends to depart finally from the United Kingdom within twelve months from the date of his entry;
(c) the goods are intended solely for his or his dependants' personal use or that of some other entitled person; and
(d) in any case where he intends to remain for a period exceeding six months from the date of his entry, the goods are on importation declared to the proper officer.
Provided that if a person who has not been granted relief from payment of duty in accordance with this Part of this Order satisfies the Commissioners that he intends to depart finally from the United Kingdom within twelve months from the date of his entry and that all other provisions of this Part of this Order have been complied with, they may grant him relief from payment of duty in accordance with and subject to the provisions of this Part of this Order as if he had so intended at the date of his entry.
6. The following conditions shall be complied with after importation in relation to any goods in respect of which payment of duty has not been required under article 5 of this Order, namely—
(i) the goods shall not be, or be offered to be, hired, pledged, given away, exchanged, sold or otherwise disposed of in the United Kingdom;
(ii) the goods shall be exported from the United Kingdom on the...
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