§ Mr. Bruce-Gardyne
It is a strict condition of these reliefs that duty-free goods shall not be used for commercial purposes. The scale and frequency of recent importations of beer and mechanical lighters, together with other information available to the Customs, strongly indicate that a significant trade in duty-free goods of these descriptions has now built up.
Accordingly the Commissioners of Customs and Excise are today laying an order amending the Customs Duty (Personal Reliefs) (No. 1) Order 1968, the effect of which will be to confine relief to no more than 50 litres of beer and 25 mechanical lighters per person. The order will operate from midnight on 17 November 1982. It is subject to the affirmative resolution procedure.