The Customs Duty (Community Reliefs) Order 1984
This Order supplements Council Regulation (EEC) No. 918/83 by providing rules for determining a person's normal place of residence. The Order also provides for certain of the reliefs from customs duty and agricultural levy conferred by that Regulation to be subject to compliance with conditions. In the case of a person transferring his normal place of residence or setting up a secondary residence, relief is conditional upon the goods having borne, in their country of origin or exportation, any duties and taxes to which they are normally liable. Goods must be produced for examination when the relief is claimed and where relief depends upon a person's intention it is a condition of the relief that such intention be fulfilled. These conditions reflect the conditions imposed by the Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1983 (S.I. 1983/1828), which, in conjunction with the Regulation, provides a new system of personal reliefs from duty and value added tax for goods imported permanently.