The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992
This Order which revokes the Customs and Excise Duties (Reliefs for Goods Permanently Imported) Order 1983 ( “the 1983 Order”) provides for relief from payment of excise duty and value added tax on personal property, except tobacco products and alcoholic beverages, which is imported permanently into the UK where the conditions imposed by the Order are complied with. Because of the introduction of the single market, the reliefs will apply only to property imported from outside the EC (customs duty is not chargeable on goods imported from other member States) and from 1st January 1993 goods received from other member States will no longer be treated as imported for value added tax purposes. Reliefs relating to excise duties for Community travellers are set out in the Excise Duties (Personal Reliefs) Order 1992.