Section 60A(1D)

The prohibitions in Chapters 4JA and 4JB are not contravened where— the relevant activity is the import or acquisition of gold jewellery or diamond jewellery by a person who is travelling to the United Kingdom (“P”); the gold jewellery or diamond jewellery is— of a non-commercial nature; for the personal use of P or of any immediate family member of P who is travelling with P (“I”); and contained in P or I’s luggage; the gold jewellery or diamond jewellery is owned by any of the persons referred to in sub-paragraph (b)(ii); and the gold jewellery or diamond jewelleryis not intended for sale.

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Source: legislation.gov.uk · retrieved 2026-08-30