Article 3 I1
United Kingdom
A person entering the United Kingdom shall not be required to pay any excise duty chargeable on the importation of fuel and lubricants contained in a vehicle imported by and with him on condition that–
(a)
the fuel is contained in the standard fuel tank of the vehicle; and
(b)
the fuel and lubricants are used only in the vehicle and are not removed from the vehicle except–
(i)
temporarily, in order to facilitate repair; or
(ii)
permanently, in order to be destroyed; and
(c)
the lubricants are of a type and quantity necessary for the normal operation of the vehicle during its journey.
Annotations
Commencement
- I1
Art. 3 in force at 13.11.1989, see art. 1