# The Excise Duties (Personal Reliefs) (Fuel and Lubricants Imported in Vehicles) Order 1989, Article 4

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 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.

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Source: https://www.legislation.gov.uk/uksi/1989/1898/article/4 (the official version)
Page: https://openlegislation.uk/excise-duties-personal-reliefs-fuel-and-lubricants-imported-in-vehicles-order-1989/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.