The Customs and Excise (Personal Reliefs for Special Visitors) Order 1992

PART VI U.K. DIPLOMATS ETC

[F1 14.   In this Part– U.K.

“entitled person” means any person who is neither a United Kingdom national nor a permanent resident of the United Kingdom and:

(a)

who enjoys any privilege or immunity by virtue of that person being –

(i)

a diplomatic agent for the purposes of the Diplomatic Privileges Act 1964,

(ii)

a senior officer of the Commonwealth Secretariat for the purposes of the Commonwealth Secretariat Act 1966,

(iii)

a consular officer for the purposes of the Consular Relations Act 1968,

(iv)

a representative or a person recognised as holding a rank equivalent to a diplomatic agent for the purposes of the International Organisations Act 1968, or

(b)

whose circumstances, at the time the duty or tax in respect of which relief is sought would otherwise become due, are such that had those circumstances existed immediately before exit day, that person would have enjoyed, under or by virtue of section 2 of the European Communities Act 1972, any privilege or immunity similar to those enjoyed under or by virtue of the enactments specified in paragraph (a) above by the persons therein specified.]

Textual Amendments

F1 Art. 14 substituted (31.12.2020) by The Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/91), regs. 1, 4; S.I. 2020/1641, reg. 2, Sch.

15.  Where any tobacco product or beverage containing alcohol is removed from warehouse in the course of its being supplied to an entitled person, payment of any duty or tax chargeable in respect of the removal from warehouse or supply shall not be required. U.K.

Commencement Information

I1 Art. 15 in force at 1.1.1993, see art. 1

16.—(1) Subject to the following provisions of this article, where an entitled person purchases a motor vehicle which has been manufactured in a country F2 ... which is– U.K.

(a) a member State; or

(b) a member of the European Free Trade Association,

payment of any tax chargeable in respect of the supply shall not be required.

(2) No relief shall be afforded under paragraph (1) above if the entitled person has previously been afforded relief in respect of any other motor vehicle, whether under paragraph (1) above or otherwise, unless he has disposed of all previous motor vehicles in respect of which relief has been so afforded and paid any duty or tax which was required to be paid under article 10(2) above.

(3) Where the spouse [F3 or civil partner] of the entitled person is present in the United Kingdom, paragraph (2) above shall apply as if the words “(or all but one)” were inserted after the words “motor vehicles”.

Textual Amendments

F2 Words in art. 16 omitted (31.12.2020) by virtue of The Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/91), regs. 1, 5; S.I. 2020/1641, reg. 2, Sch.

F3 Words in art. 16(3) inserted (5.12.2005) by The Civil Partnership Act 2004 (Amendments to Subordinate Legislation) Order 2005 (S.I. 2005/2114), art. 1, Sch. 1 para. 5

Commencement Information

I2 Art. 16 in force at 1.1.1993, see art. 1

17.  Nothing in this Part of this Order shall be taken as conferring relief in respect of any duty or tax which is subject to remission or refund by or under any of the enactments referred to in article 14 above. U.K.

Commencement Information

I3 Art. 17 in force at 1.1.1993, see art. 1