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Customs and Excise Duties (General Reliefs) Act 1979
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9Relief from customs or excise duty on antiques, prizes, etc.
The Commissioners may allow the delivery without payment of customs or excise duty on importation—
(a)of any goods (other than spirits or wine) which are proved to the satisfaction of the Commissioners to have been manufactured or produced more than 100 years before the date of importation ;
(b)of articles which are shown to the satisfaction of the Commissioners to have been awarded abroad to any person for distinction in art, literature, science or sport, or for public service, or otherwise as a record of meritorious achievement or conduct, and to be imported by or on behalf of that person.
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