The Excise Duties (Personal Reliefs) Order 1992

Relief from duty of excise-duty-free excise goods

4.—(1) Subject to the provisions of this Order a Community traveller entering the United Kingdom shall be relieved from payment of any duty of excise on duty free excise goods obtained by him for his own use and contained in his personal luggage.

(2) For the purposes of this article—

(a) “duty free excise goods” means excise goods supplied duty free on a ship or aircraft or by a tax free shop;

(b) “tax free shop” has the meaning given in Article 28 of Council Directive 92/12/EEC(1); and

(c) goods shall be treated as contained in a Community traveller’s personal luggage where they are carried with or accompanied by him 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.

(3) No relief shall be afforded under this article to a Community traveller unless he travelled under a transport document for air or sea travel stating that his immediate destination was the United Kingdom (including such a transport document stating that the final destination is a place outside the United Kingdom) or for shuttle train travel.

(4) In this article “shuttle train” has the meaning given in section 1(9) of the Channel Tunnel Act 1987(2).

(1)

OJ No. L76, 23.3.92, p.1.

(2)

1987 c. 53.