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Customs and Excise Management Act 1979: Primary legislation governing customs controls, import/export procedures, and enforcement powers in the UK

Value Added Tax Act 1994: Primary legislation concerning VAT implications on imported goods and personal effects

Finance Act 2003: Primary legislation covering various taxation aspects including customs duties and reliefs

Taxation (Cross-border Trade) Act 2018: Post-Brexit legislation establishing the UK's independent customs regime

Customs (Import Duty) (EU Exit) Regulations 2018: Detailed regulations on import duties and procedures following UK's exit from the EU

Union Customs Code (retained): EU customs legislation retained in UK law post-Brexit, providing baseline customs procedures

Customs (Special Procedures) Regulations 2018: Regulations governing special customs procedures and outward processing post-Brexit

Customs Relief Order 2020: Legislation specifying relief from import duty and VAT for certain categories of goods

Transfer of Residence Relief: Specific regulations governing duty relief when transferring residence to the UK

Personal Effects Relief: Provisions allowing duty-free import of personal belongings under specific conditions

HMRC Notice 3: Official guidance on bringing personal belongings to UK from outside the EU

Border Force Guidelines: Official guidelines for border control officers regarding personal imports

UK GDPR: Data protection regulation governing the handling of personal information in declarations

Data Protection Act 2018: UK legislation implementing and supplementing data protection requirements