SCHEDULE
Article 2
GOODS OBTAINED IN THIRD COUNTRIES
Alcoholic beverages | |
(a) with an alcoholic... |
|
Travellers' Allowances Order 1994
| Jurisdiction | UK Non-devolved |
| Citation | SI 1994/955 |
| Year | 1994 |
1994 No. 955
CUSTOMS AND EXCISE
The Travellers' Allowances Order 1994
Made 28th March 1994
Laid before the House of Commons 29th March 1994
Coming into force 1st April 1994
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 13(1) and (3) 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. This Order may be cited as the Travellers Allowances Order 1994 and shall come into force on 1st April 1994.
2.—(1) Subject to the following provisions of this Order a person who has travelled from a third country shall on entering the United Kingdom be relieved from payment of value added tax and excise duty on goods of the descriptions and in the quantities shown in the Schedule to this Order obtained by him in a third country and contained in his personal luggage.
(2) For the purposes of this article—
(a)
(a) goods shall be treated as contained in a person s personal luggage where they are carried with or accompanied by the person 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;
(b)
(b) a person shall not be treated as having travelled from a third country by reason only of his having arrived from its territorial waters or air space;
(c)
(c) “third country”, in relation to relief from excise duties, shall mean a place to which Council Directive 92/12/EECof 25th February 19922does not apply; and, in relation to relief from value added tax, shall have the meaning given by Article 3(1) of Council Directive 77/388/EECof 17th May 19773(as substituted byArticle 1.1 of Council Directive 91/680/EECof 16th December 19914).
3. The reliefs afforded under this Order are subject to the condition that the goods in question, as indicated by their nature or quantity or otherwise, are not imported for a commercial purpose nor are used for such purpose; and if that condition is not complied with in relation to any goods, those goods shall, unless the non-compliance was sanctioned by the Commissioners, be liable to forfeiture.
4. No relief shall be afforded under this Order to any person under the age of 17 in respect of tobacco products or alcoholic beverages.
5. The following Orders are revoked—
The Customs Duty (Personal Reliefs) (No. 1) Order 19685;
The Customs Duty (Personal Reliefs) (No. 1) Order 1968 (Amendment) Order 19726;
The Customs Duty (Personal Reliefs) (No. 1) Order 1968 (Amendment) Order 19787;
The Customs Duty (Personal Reliefs) (No. 1) Order 1968 (Amendment) Order 19798;
The Customs Duty (Personal Reliefs) (No. 1) Order 1968 (Amendment) Order 19829;
The Customs Duty (Personal Reliefs) (No. 1) Order 1968 (Amendment) Order 198410;
The Customs Duty (Personal Reliefs) (No. 1) Order 1968 (Amendment) Order 198511;
The Customs Duty (Personal Reliefs) (No. 1) Order 1968 (Amendment) Order 198612;
The Customs Duty (Personal Reliefs) (Amendment) Order 198913;
The Customs Duty (Personal Reliefs) (Amendment) Order 199114;
The Customs Duty (Personal Reliefs) (Amendment) Order 199215.
Martin Brown
Commissioner of Customs and Excise
New King s Beam House
22 Upper Ground
LONDON SE1 9PJ
28th March 1994
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