# The Customs and Excise (Personal Reliefs for Special Visitors) Order 1992, Article 15

Extent: E+W+S+N.I.

Where any tobacco product or beverage containing alcohol is removed from warehouse in the course of its being supplied to an entitled person, payment of any duty or tax chargeable in respect of the removal from warehouse or supply shall not be required.

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Source: https://www.legislation.gov.uk/uksi/1992/3156/article/15 (the official version)
Page: https://openlegislation.uk/customs-and-excise-personal-reliefs-for-special-visitors-order-1992/article-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.