2006 No. 3158

customs
Excise
Value added tax

The Relief for Legacies Imported from Third Countries (Application) Order 2006

Made

Laid before the House of Commons

Coming into force

The Commissioners for Her Majesty’s Revenue and Customs make the following Order in exercise of the powers conferred by section 7 of the Customs and Excise Duties (General Reliefs) Act 19791:

1

This Order may be cited as the Relief for Legacies Imported from Third Countries (Application) Order 2006 and comes into force on 1st January 2007.

2

For the purpose of article 21 of the Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 19922, the reference to Council Directive 77/388/EEC in the definition of third country in article 2 of that Order is to be construed as a reference to that instrument as amended, modified or otherwise affected by the Act concerning the conditions of accession of the Republic of Bulgaria and Romania and the adjustments to the treaties on which the European Union is founded3.

Paul GrayMike HansonTwo of the Commissioners for Her Majesty’s Revenue and Customs
EXPLANATORY NOTE

(This note is not part of the Order)

This Order comes into force on 1st January 2007.

This Order updates a reference to Council Directive 77/388/EEC4 (“the Directive”) in the Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992 (S.I. 1992/3193)(“the 1992 Order”). Article 21 of that Order provides relief from duty and value added tax for legacies imported from a third country. Article 2 of that Order defines “third country” in relation to the territorial application of the Directive. From 1st January 2007 the Directive will apply to the Republic of Bulgaria and to Romania. The Customs and Excise Duties (Travellers’ Allowances and Personal Reliefs)(New Member States)(Amendment) Order 2006 (S.I. 2006/3157) also updates this reference to the Directive in article 2 but in relation to the other reliefs provided for in the 1992 Order.

A Regulatory Impact Assessment has not been produced for this instrument as it has no impact on the costs of business, charities or voluntary bodies.