This order establishes the specific legal framework for personal relief from customs duties for individuals entering Great Britain. The document is issued by the British government to define the statutory exemptions and conditions under which personal goods may be imported without incurring standard customs charges. It serves as a regulatory instrument to clarify the application of tax law for travelers and residents.

Legal professionals and historians utilize this document as a primary source for understanding the regulatory environment of British customs in the early 1970s. It is recognized as a technical administrative text intended for legal reference rather than general reading.