# The Excise Duties (Personal Reliefs) (Fuel and Lubricants Imported in Vehicles) Order 1989, Article 3

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

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.

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Source: https://www.legislation.gov.uk/uksi/1989/1898/article/3 (the official version)
Page: https://openlegislation.uk/excise-duties-personal-reliefs-fuel-and-lubricants-imported-in-vehicles-order-1989/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.