# Council Directive 2007/74/EC of 20 December 2007 on the exemption from value added tax and excise duty of goods imported by persons travelling from third countries, Article 11

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

Member States shall exempt from VAT and excise duty, in the case of any one means of motor transport, the fuel contained in the standard tank and a quantity of fuel not exceeding 10 litres contained in a portable container.

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Source: https://www.legislation.gov.uk/eudr/2007/74/article/11 (the official version)
Page: https://openlegislation.uk/eu-directive-2007-74/article-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.