
1 
This Order may be cited as the Customs and Excise Duties (PersonalReliefs for Goods Permanently Imported) (Amendment) Order 1991 and shallcome into force on 1st July 1991.
2 
The Customs and Excise Duties (Personal Reliefs for GoodsPermanently Imported) Order 1983 shall be amended as follows.
3 
In article 11, paragraph 2—
(a) for the words“the Postal Packets (Customs and Excise) Regulations 1975”, there shall be substituted the words“the Postal Packets (Customs and Excise) Regulations 1986”;
(b) for the words“the Excise Warehousing (Etc.) Regulations 1982”, there shall be substituted the words“the Excise Warehousing (Etc.) Regulations 1988”.
4 
In article 17, paragraph 2, for“£600” there shall be substituted“£700”.
5 
In article 20, after paragraph (2) there shall be added—“
(3) In relation to this article the provisions of article 10 aboveshall apply only to relief afforded to motor vehicles, caravans, mobilehomes, pleasure boats and private aircraft.”.
6 
For article 21 there shall be substituted the following —“
21. For the purposes of article 20(1)(c) above, the property shallhave been used by such person in the member state in which he wasnormally resident, and motor vehicles, caravans, mobile homes, pleasureboats and private aircraft must have been so used for a period of atleast six months.”.
7 
In article 22, after paragraph (2) there shall be added—“
(3) The provisions of article 10 above shall not apply to reliefafforded under this article.”.
8 
In article 23—
(a) in paragraph (2), for“£600” there shall be substituted“£950”;
(b) after paragraph (4), there shall be added—“
(5) In relation to this article the provisions of article 10 aboveshall apply only to relief afforded to motor vehicles, caravans, mobilehomes, pleasure boats and private aircraft.”.
9 
In article 25—
(a) in paragraph 1(d), the words from“for” to the end shall be deleted;
(b) after paragraph (2), there shall be added—“
(3) The provisions of article 10 above shall not apply to reliefafforded under this article.”.
10 
In article 26—
(a) in paragraph 1(d), the words from“for” to the end shall be deleted;
(b) in paragraph (3), the words from“in” to the end shall be deleted.
11 
For Schedule 1 there shall be substituted the Schedule to this Order.
Alexander W. Russell
Commissioner of Customs and Excise
New King’s Beam House,
22 Upper Ground,
London SE1 9PJ
31st May 1991
SCHEDULE
Article 11
“
SCHEDULE I
Articles 20(2), 22(2),and 23(4)


Column 1 Goods Column 2 Limit of Relief

1 
Tobacco products;
cigarettes 1200
or
cigarillos (cigars of a maximum weight of 3 grams each) 600
or
cigars 300
or
tobacco 1600 grams

2 
Beverages containing alcohol, except beer and made wine; with an alcoholic strength of more than 22% by volume 6 litres
or
with an alcoholic strength of not more than 22% volume 12 litres
or
fortified wines and sparkling wines 12 litres
and
still wines (other than fortified wines) 20 litres”