- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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2.—(1) Subject to the following provisions of this Order a person who has travelled from a third country shall on entering the United Kingdom be relieved from payment of value added tax and excise duty on goods of the descriptions and in the quantities shown in the Schedule to this Order obtained by him in a third country and contained in his personal luggage.
(2) For the purposes of this article—
(a)goods shall be treated as contained in a person s personal luggage where they are carried with or accompanied by the person or, if intended to accompany him, were at the time of his departure for the United Kingdom consigned by him as personal luggage to the transport operator with whom he travelled;
(b)a person shall not be treated as having travelled from a third country by reason only of his having arrived from its territorial waters or air space;
(c)“third country”, in relation to relief from excise duties, shall mean a place to which Council Directive 92/12/EEC of 25th February 1992(1)does not apply; and, in relation to relief from value added tax, shall have the meaning given by Article 3(1) of Council Directive 77/388/EEC of 17th May 1977(2)(as substituted byArticle 1.1 of Council Directive 91/680/EEC of 16th December 1991(3)).
OJ No. L76, 23.3.1992, p.1. Article 2 of the Directive explains the Directive s territorial application.
OJ No. L145, 13.6.1977, p.1.
OJ No. L376, 31.12.1991, p.1.
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