The Excise Duties (Personal Reliefs) Order 1992
As a result of measures which, like this Order, will take effect on 1st January 1993 to fulfil the United Kingdom’s obligations in the Single Market, this Order affords relief from excise duties to travellers arriving from places inside the European Community, for both duty-paid and duty-free goods. Prior to 1st January 1993 some reliefs have been afforded under the Customs Duty (Personal Reliefs) (No. 1) Order 1968 (S.I. 1968/1558).