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The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992
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Wedding gifts
14.—(1) Subject to the provisions of this article, a person to whom article 13(1) above applies shall not be required to pay any duty or tax chargeable in respect of any wedding gift imported into the United Kingdom by him or on his behalf on condition that such wedding gift is—
(a)given or intended to be given to him on the occasion of his marriage by a person who is normally resident in a third country;
(b)declared for relief within the period provided by article 15 below.
(2) Relief shall not be afforded under this article in respect of any wedding gift the value of which exceeds £800.
(3) For the purpose of affording relief from any duty or tax under this article, a wedding gift shall be treated as if it were liable to Community customs duty and valued in accordance with the rules applicable to such duty.
(4) In this article “wedding gift” means any property customarily given on the occasion of a marriage, other than tobacco products or beverages containing alcohol.
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