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STATUTORY INSTRUMENTS
1991No. 1293
CUSTOMS AND EXCISE
The Customs and Excise Duties (Personal Reliefs for Goods
Temporarily Imported) (Amendment) Order 1991
Made
3rd June 1991
Laid before the House of Commons
10th June 1991
Coming into force
1st July 1991
The Commissioners of Customs and Excise in exercise of the powers
conferred on them by section 13 of the Customs and Excise Duties
(General Reliefs) Act 1979[1]
and all other powers enabling them in that behalf,
hereby make the following Order:
1. This Order may be cited as the Customs and Excise Duties (Personal
Reliefs for Goods Temporarily Imported) (Amendment) Order 1991 and shall
come into force on 1st July 1991.
2. The Customs and Excise Duties (Personal Reliefs for Goods
Temporarily Imported) Order 1983[2]
shall be amended as follows.
3. For article 3(2) there shall be substituted the following—
" (2) Notwithstanding paragraph (1) above—
(a) where relief is afforded under article 13 below, for the purposes of
that article and article 9 below, the words"seven months"
shall be substituted for the words"six months"
in paragraph (1)(b) above;
(b) where relief is afforded under article 10 below and the temporary
visitor has his occupational ties in the United Kingdom, for the
purposes of that article and article 9 below, the words"nine months"
shall be substituted for the words"six months"
in paragraph (1)(b) above."
.
4. In article 5(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[3]"
;
(b) for the words"the Excise Warehousing (Etc.) Regulations 1982"
, there shall be substituted the words"the Excise Warehousing (Etc.) Regulations 1988[4]"
.
5. In article 10—
(a) in paragraph (2), for the words"the Commissioners may authorise a re-hiring of the vehicle with a
view to its exportation within 5 days"
there shall be substituted the following—
"the Commissioners may authorise a re-hiring of the vehicle on
condition that it is exported:
(a) no later than at the expiry of 5 days following the re-hiring; or
(b) in the case of a vehicle re-hired to the temporary visitor who
imported it, no later than at the end of the temporary importation
period where that period ends after the expiry of 5 days following the
re-hiring; or
(c) in the case of a vehicle re-hired to a temporary visitor who did not
import it, at the end of what would have been the temporary importation
period (where that period would have ended after the expiry of 5 days
following the re-hiring) had he in fact imported it and had the
provisions of article 3(1)(b) above applied."
.
(b) after paragraph (2), there shall be added the following—
" (3) For the purposes of paragraph (1)(b) above, but without prejudice
to the generality thereof, where it is intended that a vehicle imported
by a temporary visitor shall be used by someone other than him or
another temporary visitor authorised by him, provided that the importer
will be in the United Kingdom whilst it is so used and that such other
person is a member of the importer's family, then the vehicle shall be
treated as intended for his private use.
(4) For the purposes of paragraph 3 above, someone is a member of the
importer's family when he is his child, or his child's spouse, his
parent, his brother, his sister, or his brother's spouse or his sister's
spouse."
.
6. After article 12, there shall be inserted the following new Part—
"PART IVA
Motor Vehicles Imported for Use by Persons Normally Resident in the United Kingdom
Relief for motor vehicles in certain circumstances 12A.—(1) Subject to the provisions of Part II and of this paragraph, a person
entering the United Kingdom who is normally resident in the United
Kingdom shall not be required to pay duty or tax chargeable on the
importation of any motor vehicle on condition that—
(a) it is registered outside the United Kingdom;
(b) it has been made available to him in substitution for a vehicle used
by him outside the United Kingdom, which has broken down or which has
been stolen;
(c) he does not own it;
(d) it has been made available to him free of charge; and
(e) it is intended to be exported from the United Kingdom within 10 days
of its importation.
Relief for motor vehicles hired abroad
(2) Subject to the provisions of Part II and of this paragraph, a person
entering the United Kingdom who is normally resident in the United
Kingdom shall not be required to pay duty or tax chargeable on the
importation of any motor vehicle on condition that—
(a) it is registered outside the United Kingdom;
(b) it is the subject of a hire contract; and
(c) it is intended to be exported from the United Kingdom within 2 days
of its importation.
Relief for motor vehicles for business use
(3) Subject to the provisions of Part II and of article 16 below, a
person entering the United Kingdom who is normally resident in the
United Kingdom shall not be required to pay duty or tax chargeable on
the importation of any motor vehicle on condition that—
(a) he is employed under a contract of employment;
(b) private use of the vehicle is permitted under the terms of that
contract;
(c) he has his occupational ties in a member state;
(d) the vehicle is registered in that member state;
(e) it is owned or hired in that member state by his employer;
(f) it is intended to be used by him primarily for business use; and
(g) the motor vehicle is intended to be exported from the United Kingdom
within what would have been the temporary importation period if the
vehicle had been imported by a temporary visitor and the provisions of
article 3(2)(a) above applied.
(4) For the purposes of paragraph (3)(f) above, but without prejudice to
the generality thereof, a vehicle shall be treated as intended for a
person's business use where it is intended that even should it be used
by someone other than him, he will be in the United Kingdom whilst the
car is so used and that other person will be a member of his family.
(5) For the purposes of paragraph (4) above, someone will be a member of
the person's family when he is his child, or his child's spouse, his
parent, his brother, his sister, or his brother's spouse or his sister's
spouse."
.
7. After article 14(2), there shall be added the following—
" (3) notwithstanding the provisions of Part II and of paragraph (1)
above, a motor vehicle, bicycle or tricycle in respect of which relief
has been afforded under that paragraph may be used by the spouse of the
person importing it."
.
8. In article 16, after the words"consumption tax"
there shall be added the following—
", save that where a motor vehicle bears a standard registration plate
of the place of registration (but not a temporary registration plate)
the foregoing conditions shall be treated as having been complied with."
.
Alexander W. Russell
Commissioner of Customs and Excise New King's Beam House, 22 Upper Ground, London SE1 9PJ
This Order amends the Customs and Excise Duties (Personal Reliefs
for Goods Temporarily Imported) Order 1983 (S.I. 1983 No. 1829), which
gives relief from customs and excise duties and VAT on personal effects
and private motor vehicles imported temporarily by visitors to the
United Kingdom. The new Order relaxes some of the conditions for relief.
In addition, new provisions now permit, in certain circumstances, the
temporary importation of foreign registered vehicles by persons normally
resident in the United Kingdom. The amendments result from an agreement
by the United Kingdom and six other countries of the EC to use the
provisions of Council Directive 83/182/EEC (OJ No. L105, 23.4.83, p.59)
to relax the conditions applying to the temporary importation of motor
vehicles.
Article 3 increases from six to nine months the temporary importation period for a vehicle imported for private use by someone who lives outside the
United Kingdom but works here.
Article 4 refers to statutory instruments which have replaced two of those
mentioned in the 1983 Order.
Article 5 deals with hired vehicles that are re-hired by the importer or by another temporary visitor. In those cases the vehicles must be exported
within the temporary importation period instead of the 5-day period that
is allowed to other hirers. Article 5 also provides that vehicles
temporarily imported for private use may now be used during the
visitor's stay by members of his family who are themselves resident in
the United Kingdom.
Article 6 introduces a new Part IVA to the 1983 Order, to give relief to
foreign registered vehicles imported by United Kingdom residents where:
(a) the vehicle is on loan following breakdown or theft of the
importer's own vehicle, and will be exported within ten days; or
(b) the vehicle is hired, and will be exported within two days; or
(c) the importer works in another EC country, and the vehicle is owned
by the employer and registered in that country, subject to a seven month
limit on temporary importation.
Article 7 allows a motor vehicle temporarily imported by a visiting student from another EC country to be used by the student's spouse.
Article 8 treats a vehicle bearing a standard registration plate of another EC country as having borne duty and tax in its country of origin or
exportation.
ISBN 0 11 014293 4
Notes:
[1] 1979 c. 3; section 13 was amended by the Finance Act 1984 (c. 43),
section 15; section 18 applies the definition of"the Commissioners"
in section 1of the Customs and Excise Management Act 1979 (c. 2). back