
1 
This Order may be cited as the Customs Duty (Personal Reliefs) (Amendment) Order 1992 and shall come into force on 1st January 1993.
2 
The Customs Duty (Personal Reliefs) (No. 1) Order 1968 shall be amended in accordance with the following provisions of this Order.
3 
For the purposes of this Order, “third country” shall have the meaning given by Article 3.1 of Council Directive 77/388/EEC.
4 
In paragraph 1, after “United Kingdom” there shall be inserted “, having travelled from a third country,”.
5 
Paragraphs 2(1)(ii), (1A) and (1B) shall be omitted.
6 
In paragraph 7(1), after “articles” there shall be inserted “which were obtained in a third country or duty and tax free on a ship or aircraft and which are”.
7 
Paragraphs 8 and 9(2) shall be omitted.
8 
In Schedule 1–
(a) paragraph (a) shall be omitted;
(b) in paragraph (b) –
(i) the words from “If” to “EEC:” shall be omitted,
(ii) for “£32” there shall be substituted “£36”.
9 
In column 1 of Schedule 2–
(a) in paragraph 1, the words from “the Republic” to the end shall be omitted;
(b) for sub-paragraphs (i) and (ii) of paragraph 2 there shall be substituted–“
(i) from a third country, or
(ii) from an area of open sea beyond the seaward limits of the territorial waters of the member States”.
10 
In column 1 of Schedule 3, for the words from “either” to “Order” (in paragraphs 1(i) and 2(i) respectively) there shall be substituted “from a third country or from an area of open sea beyond the seaward limits of the territorial waters of the member States”.
11 
In paragraphs 1 and 2 respectively of column 1 of Schedule 4, after “aircraft” there shall be inserted “which has arrived from a third country”.
12 
Schedule 6 shall be omitted.
13 
The following Orders are revoked:
 The Customs Duty (Personal Reliefs) (No. 1) Order 1975;
 The Customs Duty (Personal Reliefs) (No. 1) Order 1975 (Amendment) Order 1978;
 The Customs Duty (Personal Reliefs) (No. 1) Order 1975 (Amendment) Order 1979;
 The Customs and Excise Duties (Personal Reliefs for Goods Temporarily Imported) Order 1983;
 The Customs and Excise Duties (Personal Reliefs for Goods Temporarily Imported) (Amendment) Order 1991.
M.J. Eland
Commissioner of Customs and Excise
New King’s Beam House,
22 Upper Ground,
London SE1 9PJ
16th December 1992