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Article 2

United Kingdom

Original text. Later amendments are not shown.

1.

Article I shall apply to the goods listed below subject to the following quantitative limits:

(a)

tobacco products

  1. (i)

    50 cigarettes,

    or

  2. (ii)

    25 cigarillos (cigars of a maximum weight of three grams each),

    or

  3. (iii)

    10 cigars,

    or

  4. (iv)

    50 grams of smoking tobacco;

(b)

alcohol and alcoholic beverages:

  1. (i)

    distilled beverages and spirits of an alcoholic strength exceeding 22 % vol.; undenatured ethyl alcohol of 80 % vol. and over: one standard bottle (up to 1 litre),

    or

  2. (ii)

    distilled beverages and spirits, and aperitifs with a wine or alcohol base, tafia, saké or similar beverages of an alcoholic strength of 22 % vol. or less; sparkling wines, fortified wines: one standard bottle (up to 1 litre),

    or

  3. (iii)

    still wines: two litres;

(c)

perfumes: 50 grams,

or

toilet waters: 0,25 litre or eight ounces;

(d)

coffee: 500 grams,

or

coffee extracts and essences: 200 grams;

(e)

tea: 100 grams,

or

tea extracts and essences: 40 grams.

2.

Member States shall have the right to reduce the quantities of the products referred to in paragraph 1 eligible for exemption from turnover tax and excise duties, or to abolish exemption for such products altogether.