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

Explanatory Note

(This note is not part of the Order)

This Order brings into force on 1st January 1993 certain reliefs for diplomats, members of international organisations and visiting forces and other persons which are currently allowed by extra-statutory concession. It also incorporates certain statutory reliefs for visiting forces which have been provided by Part XIII of the Customs and Excise (Personal Reliefs for Goods Permanently Imported) Order 1983, and which are to be revoked by a 1992 Order of the same title. The Order implements Articles 14(1)(g), 15(10) and 28cB of Council Directive 77/388/EEC (OJ L145, 13.6.77, p.1), as amended by Council Directive 91/680/EEC (OJ L376, 31.12.91, p.1).

Part III of the Order provides for the completion of a certain form as a condition of the relief on the purchase by diplomats etc of cars manufactured within another member State of the European Community or within a country which is a member of the European Free Trade Association.

Part IV lays down similar requirements in relation to the reliefs on cars purchased or imported by members of visiting forces.

Part V imposes a number of conditions to which all the reliefs are subject.

Part VI sets out the reliefs to which certain diplomats and persons of similar status are entitled.

Part VII sets out the reliefs to which members of NATO visiting forces and headquarters organisations are entitled.