The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) (Amendment) Order 1991
This Order amends the Customs and Excise Duties (Personal Reliefsfor Goods Permanently Imported) Order 1983 (S.I. 1983 No. 1828), whichgives relief from customs and excise duties and VAT on goods importedpermanently into the United Kingdom on a transfer of residence. The newOrder relaxes some of the conditions for relief. The amendments resultmainly from the implementation of Council Directive 89/604/EEC (OJ No.L348, 29.11.89, p.28) which amended Council Directive 83/183/EEC (OJ No.L105, 23.4.83, p.64) and also from a change in the ECU conversion rateand the revocation of certain statutory instruments.