CUSTOMS AND EXCISE Citation, commencement and extent 1 1 This Order may be cited as the Customs Duty (Community Reliefs) Order 1984 and shall come into operation on 1st July 1984. 2 Nothing in this Order shall apply for the purposes of relief from excise duty or value added tax. Interpretation 2 In this Order— “ Community instrument ” means Chapter 1 of Council Regulation ( EEC ) No. 918/83 ; “ customs duty ” means Community customs duty and, except where the context otherwise requires, includes any agricultural levy, tax or charge provided for under the common agricultural policy or under any special arrangements which, pursuant to Article 235 of the EEC Treaty, are applicable to goods resulting from the processing of agricultural products; “ occupational ties ” shall not include attendance by a pupil or student at a school, college or university; “ personal ties ” means family or social ties to which a person devotes most of his time not devoted to occupational ties. Rules for determining normal residence 3 1 For the purposes of relief from customs duty conferred by Titles I, II , IV or XVII of the Community instrument, a person's normal place of residence shall be the country where, in accordance with the provisions of this article, he is treated as being normally resident. 2 A person shall be treated as being normally resident in the country where he usually lives— a for a period of, or periods together amounting to, at least 185 days in a period of twelve months; b because of his occupational ties; and c because of his personal ties. 3 In the case of a person with no occupational ties, paragraph (2) above shall apply with the omission of sub-paragraph (b), provided his personal ties show close links with that country. 4 Where a person has his occupational ties in one country and his personal ties in another country, he shall be treated as being normally resident in the latter country provided that either— a his stay in the former country is in order to carry out a task of a definite duration, or b he returns regularly to the country where he has his personal ties. 5 Notwithstanding paragraph (4) above, a United Kingdom citizen whose personal ties are in the United Kingdom but whose occupational ties are abroad may be treated as normally resident in the country of his occupational ties, provided he has lived there for a period of, or periods together amounting to, at least 185 days in a period of twelve months. Exclusion of goods obtained duty or tax free abroad 4 Relief from customs duty conferred by Titles I, II or IV of the Community instrument shall be subject to the condition that the Commissioners are satisfied that the goods in respect of which any such relief is claimed have borne, in their country of origin or exportation, the customs or other duties and taxes to which goods of that class or description are normally liable and have not been subject, by reason of their exportation, to any exemption from, or refund of, such duties and taxes as aforesaid, or any turnover tax, excise duty or other consumption tax. 5 Goods to be produced for examination Relief from customs duty conferred by Titles I, II, IV, V, XVII or XVIII of the Community instrument shall be subject to the condition that when any such relief is claimed on importation of the goods, or on their removal from another customs procedure, the goods are produced to the proper officer for examination. Fulfilment of intention to be a condition 6 Where relief from customs duty is conferred by Titles I, II, IV, V, XVII or XVIII of the Community instrument in terms which require, whether expressly or by implication, a particular intention on the part of a person in relation to the establishment of his normal place of residence, or the use of any goods in respect of which relief is conferred, it shall be a condition of the relief that such intention be fulfilled. N. Godfrey Commissioner of Customs and Excise King's Beam House Mark Lane, London EC3R 7HE 22nd May 1984