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Customs and Excise Duties (General Reliefs) Act 1979
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7Relief from customs or excise duty on imported legacies
Where it is shown to the satisfaction of the Commissioners that—
(a)any imported goods were chattels or corporeal moveables belonging to or in the possession of a deceased person which had been used before his death and were not at the time of his death used or held by him for business purposes; and
(b)the importation thereof is by or for a person resident in the United Kingdom who upon that death becomes entitled thereto by virtue of any testamentary disposition or intestacy,
the Commissioners may remit or repay any customs or excise duty which would otherwise be payable or which has been paid on the importation thereof.
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