Article 2
United Kingdom
Article I shall apply to the goods listed below subject to the following quantitative limits:
tobacco products
- (i)
50 cigarettes,
or
- (ii)
25 cigarillos (cigars of a maximum weight of three grams each),
or
- (iii)
10 cigars,
or
- (iv)
50 grams of smoking tobacco;
alcohol and alcoholic beverages:
- (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
- (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
- (iii)
still wines: two litres;
perfumes: 50 grams,
or
toilet waters: 0,25 litre or eight ounces;
coffee: 500 grams,
or
coffee extracts and essences: 200 grams;
tea: 100 grams,
or
tea extracts and essences: 40 grams.
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.