Article 4 I1
United Kingdom
A person entering the United Kingdom shall not be required to pay any excise duty chargeable on the importation of fuel contained in a portable tank carried in a private vehicle imported by and with him on condition that–
(a)
the total quantity of fuel carried in such a tank in the vehicle does not exceed ten litres; and
(b)
the fuel is used only in the vehicle.
Annotations
Commencement
- I1
Art. 4 in force at 13.11.1989, see art. 1