Excise Duties (Personal Reliefs) Order 1992

JurisdictionUK Non-devolved
CitationSI 1992/3155
Year1992

1992 No. 3155

CUSTOMS AND EXCISE

The Excise Duties (Personal Reliefs) 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 sections 13 and 17(1) of the Customs and Excise Duties (General Reliefs) Act 19791, and of all other powers enabling them in that behalf, hereby make the following Order:

S-1 Citation and commencement

Citation and commencement

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

S-2 Interpretation

Interpretation

2.—(1) In this Order—

“Community traveller” means a person who makes a journey between a member State and the United Kingdom other than a person who makes that journey in a vessel or aircraft in which he travelled from the United Kingdom and from which he has not disembarked outside the United Kingdom;

“cross-border shopping” means the obtaining of excise goods duty and tax paid in the Economic Community provided that payment has not been, and will not be, reimbursed, refunded or otherwise dispensed with;

“excise goods” means any goods chargeable with a duty of excise other than goods chargeable by virtue of any provision of the Hydrocarbon Oil Duties Act 19792;

“own use” includes use as a personal gift provided that if the person making the gift receives in consequence any money or money’s worth (including any reimbursement of expenses incurred in connection with obtaining the goods in question) his use shall not be regarded as own use for the purpose of this Order.

(2) For the purposes of this Order—

(a)

(a) the Island of Heligoland and the territory of Bu singen in the Federal Republic of Germany, Livigno, Campione d'Italia and the waters of Lake Lugano in the Italian Republic, Ceuta, Melilla and the Canary Islands in the Kingdom of Spain and the overseas departments of the French Republic shall not be regarded as forming part of any member State of the Economic Community;

(b)

(b) The Principality of Monaco shall be regarded as part of the French Republic;

(c)

(c) Jungholz and Mittelberg (Kleines Walsertal) shall be regarded as part of the Federal Republic of Germany; and

(d)

(d) San Marino shall be regarded as part of the Italian Republic.

S-3 Relief from duty of excise-cross-border shopping

Relief from duty of excise-cross-border shopping

3. Subject to the provisions of this Order a Community traveller entering the United Kingdom shall be relieved from payment of any duty of excise on excise goods which he has obtained for his own use in the course of cross-border shopping and which he has transported.

S-4 Relief from duty of excise-duty-free excise goods

Relief from duty of excise-duty-free excise goods

4.—(1) Subject to the provisions of this Order a Community traveller entering the United Kingdom shall be relieved from payment of any duty of excise on duty free excise goods obtained by him for his own use and contained in his personal luggage.

(2) For the purposes of this article—

(a)

(a) “duty free excise goods” means excise goods supplied duty free on a ship or aircraft or by a tax free shop;

(b)

(b) “tax free shop” has the meaning given in Article 28 of Council Directive 92/12/EEC3; and

(c)

(c) goods shall be treated as contained in a Community traveller’s personal luggage where they are carried with or accompanied by him or, if intended to accompany him, were at the time of his departure for the United Kingdom consigned by him as personal luggage to the transport operator with whom he travelled.

(3) No relief shall be afforded under this article to a Community traveller unless he travelled under a transport document for air or sea travel stating that his immediate destination was the...

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