The Customs Duty (Personal Reliefs) (Amendment) Order 1992

• Citation: S.I. 1992/3192
• Sections: 13

Section 1

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

Section 2

The Customs Duty (Personal Reliefs) ( No. 1) Order 1968 shall be amended in accordance with the following provisions of this Order.

Section 3

For the purposes of this Order, “third country” shall have the meaning given by Article 3.1 of Council Directive 77/388/ EEC .

Section 4

In paragraph 1 , after “United Kingdom” there shall be inserted “, having travelled from a third country,”.

Section 5

Paragraphs 2(1)(ii), (1A) and (1B) shall be omitted.

Section 6

In paragraph 7(1) , after “articles” there shall be inserted “which were obtained in a third country or duty and tax free on a ship or aircraft and which are”.

Section 7

Paragraphs 8 and 9(2) shall be omitted.

Section 8

In Schedule 1–

(a) paragraph (a) shall be omitted;

(b) in paragraph (b) –

(i) the words from “If” to “EEC:” shall be omitted,

(ii) for “£32” there shall be substituted “£36”.

Section 9

In column 1 of Schedule 2–

(a) in paragraph 1, the words from “the Republic” to the end shall be omitted;

(b) for sub-paragraphs (i) and (ii) of paragraph 2 there shall be substituted–

(i) from a third country, or

(ii) from an area of open sea beyond the seaward limits of the territorial waters of the member States

Section 10

In column 1 of Schedule 3, for the words from “either” to “Order” (in paragraphs 1(i) and 2(i) respectively) there shall be substituted “from a third country or from an area of open sea beyond the seaward limits of the territorial waters of the member States”.

Section 11

In paragraphs 1 and 2 respectively of column 1 of Schedule 4, after “aircraft” there shall be inserted “which has arrived from a third country”.

Section 12

Schedule 6 shall be omitted.

Section 13

The following Orders are revoked:

The Customs Duty (Personal Reliefs) (No. 1) Order 1975 ;

The Customs Duty (Personal Reliefs) (No. 1) Order 1975 (Amendment) Order 1978 ;

The Customs Duty (Personal Reliefs) (No. 1) Order 1975 (Amendment) Order 1979 ;

The Customs and Excise Duties (Personal Reliefs for Goods Temporarily Imported) Order 1983 ;

The Customs and Excise Duties (Personal Reliefs for Goods Temporarily Imported) (Amendment) Order 1991 .