(This note is not part of the Order)
This Order, which comes into force on 1st July 1999, amends the Excise Duties (Personal Reliefs) Order 1992 (S.I. 1992/3155) (the principal Order).
Article 2 omits article 4 of the principal Order which relieved Community travellers entering the United Kingdom from payment of excise duty on duty-free goods obtained on a ship or aircraft or in a tax-free shop. Such relief was allowed under Article 28 of Council Directive 92/12/EEC (O.J. No. L.76, 23.3.92, p. 1) only until 30th June 1999.
Article 3 amends article 5 of the principal Order. The principal effect of the amendments is that a decision by the Commissioners of Customs and Excise that the condition that excise goods afforded relief under the principal Order are not held or used for a commercial purpose has not been complied with, does not bind a VAT and duties tribunal or a court.