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

This Order may be cited as the Customs and Excise (Personal Reliefs for Special Visitors) Order 1992 and shall come into force on 1st January 1993.

In this Order–

• F4“acquisition” means an acquisition of goods from a member State within the meaning given in paragraph 3 of Schedule 9ZA to the Value Added Tax Act 1994 and “acquired” shall be construed accordingly;

• “duty” means any duty of customs or duty of excise;

• “importation” means an importation from a place outside the F5United Kingdom, and “imported” shall be construed accordingly;

• “relief” means the remission of any duty or tax which is chargeable and which a person, whether the person upon whom the relief is conferred or some other person, would be liable to pay were it not for the relief conferred;

• “supply” means a supply within the meaning of section 3 of the Value Added Tax Act 19833 and “supplied” shall be construed accordingly;

• “tax” means value added tax;

• “United Kingdom national” means a British citizen, a British Dependent Territories citizen, a British National (Overseas) or a British Overseas citizen;

• “used”, in relation to a person’s use of consumable property, includes having theproperty at his disposal;

• “warehouse” means a warehouse within the meaning of section 1(1) of the Customs and Excise Management Act 19794, F3the premises in respect of which a person is registered under section 41A, 47, or 62(2) of the Alcoholic Liquor Duties Act 1979, the premises in respect of which a person holds an excise licence under section 54(2) or 55(2) of that Act, or premises registered for the safe storage of tobacco products in accordance with regulations made under section 7(1)(b) of the Tobacco Products Duty Act 1979; and

• “removal from warehouse” shall be construed accordingly.

In this Part–

• “entitled person” means an entitled person for the purposes of Part VI.

Nothing in this Order affords any relief from VAT charged under paragraph 3(2) of Schedule 9ZB to the Value Added Tax Act 1994.

Article 21 applies in respect of tax where a gift of goods, other than tobacco products or beverages containing alcohol, is made to an entitled person by dispatching them to that person in Northern Ireland from Great Britain or the Isle of Man, as it applies where a gift of goods is made to an entitled person by dispatching them to the person from a place outside the United Kingdom.

In this Part–

• “entitled person” means an entitled person for the purposes of either part VI or Part VII of this Order.

An entitled person upon whom any relief is conferred under any Part of this Order shall be bound by the conditions described in the following provisions of this Part and in Part III or IV above, as the case may be.

It shall be a condition of the relief that the goods are used exclusively by the entitled person or members of his family forming part of his household.

Where relief has been afforded and subsequently the Commissioners are not satisfied that any condition attaching to such relief, whether by virtue of a provision of this Order or otherwise, has been complied with, then, unless the Commissioners sanction the non-compliance in writing, the duty or tax shall become payable forthwith and the goods shall be liable to forfeiture.

In this Part–

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.

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.

In this Part–

• “entitled person” means a person who is–

  1. a

     F10for the purposes of any provision of the Visiting Forces Act 1952, a serving member of a visiting force—

     1. i

        of a country, other than the United Kingdom, which is a party to the North Atlantic Treaty, or

     2. ii

        of a member State of the European Union stationed in Northern Ireland to take part in a defence effort carried out under the common security and defence policy established under Article 42(1) of the Treaty on European Union (provisions on the common security and defence policy),

     or a person recognised by the Secretary of State as a member of a civilian component of such a force, or

  2. b

     a person who is a military or civilian member of a headquarters or organisation designated for the purposes of any provision of the International Headquarters and Defence Organisations Act 196411,

  who is neither a United Kingdom national nor a permanent resident of the United Kingdom.

Subject to F11articles 22 and 23 below, where an entitled person imports, acquires or removes from warehouse any goods, payment of any duty or tax chargeable in respect of the importation, acquisition or removal from warehouse shall not be required.

Subject to F12articles 22 and 23 below, where a gift of goods, other than tobacco products or beverages containing alcohol, is made to an entitled person by dispatching them to him from a place outside the United Kingdom, payment of any duty or tax chargeable in respect of their acquisition or importation shall not be required.

Relief under articles 20 and 21 does not extend to payment of any duty of customs in respect of a person who is an entitled person in relation to a visiting force referred to in article 18(a)(ii).