Introductory Text1.Citation and commencement2.Interpretation3.Relief from duty of excise4.Condition of relief5.Period in which article 3 shall have effect6.Interpretation of The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992 and The Travellers' Allowances Order 1994SignatureSCHEDULEExplanatory Note