{
  "url": "https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-amendment-order-1991/schedule",
  "json_url": "https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-amendment-order-1991/schedule.json",
  "legislation": "uksi/1991/1287",
  "legislation_title": "The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) (Amendment) Order 1991",
  "legislation_url": "https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-amendment-order-1991",
  "path": "schedule",
  "kind": "schedule",
  "number": null,
  "heading": null,
  "text": "“SCHEDULE I\nArticles 20(2), 22(2),and 23(4)\nColumn 1 Goods\nColumn 2 Limit of Relief\n1 Tobacco products;\ncigarettes\n1200\nor\ncigarillos (cigars of a maximum weight of 3 grams each)\n600\nor\ncigars\n300\nor\ntobacco\n1600 grams\n2 Beverages containing alcohol, except beer and made wine; with an alcoholic strength of more than 22% by volume\n6 litres\nor\nwith an alcoholic strength of not more than 22% volume\n12 litres\nor\nfortified wines and sparkling wines\n12 litres\nand\nstill wines (other than fortified wines)\n20 litres\n”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/1287/schedule",
    "retrieved_at": "2026-10-29T14:43:33.088513+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}