The Customs and Excise Duties (Personal Reliefs for Goods Temporarily Imported) (Amendment) Order 1991
This Order amends the Customs and Excise Duties (Personal Reliefsfor Goods Temporarily Imported) Order 1983 (S.I. 1983 No. 1829), whichgives relief from customs and excise duties and VAT on personal effectsand private motor vehicles imported temporarily by visitors to theUnited Kingdom. The new Order relaxes some of the conditions for relief.In addition, new provisions now permit, in certain circumstances, thetemporary importation of foreign registered vehicles by persons normallyresident in the United Kingdom. The amendments result from an agreementby the United Kingdom and six other countries of the EC to use theprovisions of Council Directive 83/182/EEC (OJ No. L105, 23.4.83, p.59)to relax the conditions applying to the temporary importation of motorvehicles.