{
  "url": "https://openlegislation.uk/excise-duties-small-non-commercial-consignments-relief-amendment-regulations-1992",
  "json_url": "https://openlegislation.uk/excise-duties-small-non-commercial-consignments-relief-amendment-regulations-1992.json",
  "id": "uksi/1992/1821",
  "title": "The Excise Duties (Small Non-Commercial Consignments) Relief (Amendment) Regulations 1992",
  "short_title": "Excise Duties (Small Non-Commercial Consignments) Relief 1992",
  "long_title": "Under the Schedule to the Excise Duties (Small Non-Commercial Consignments) Relief Regulations 1986, certain small consignments of a non-commercial nature may be admitted into the United Kingdom without payment of excise duty. In addition to the monetary limits which apply, there are quantitative restrictions for certain goods. In the case of toilet water, the maximum which a consignment may contain is 0.25 litre or 8 ounces.",
  "citation": "S.I. 1992/1821",
  "type": "uksi",
  "year": "1992",
  "number": "1821",
  "version": "current",
  "date": "1992-07-21",
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  "provisions": [
    {
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      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/excise-duties-small-non-commercial-consignments-relief-amendment-regulations-1992/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/excise-duties-small-non-commercial-consignments-relief-amendment-regulations-1992/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "url": "https://openlegislation.uk/excise-duties-small-non-commercial-consignments-relief-amendment-regulations-1992/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
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      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/excise-duties-small-non-commercial-consignments-relief-amendment-regulations-1992/signature",
      "extent": null,
      "status": null,
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    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/excise-duties-small-non-commercial-consignments-relief-amendment-regulations-1992/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "rev",
      "affected_provisions": null,
      "affecting": "uksi/2007/2092",
      "affecting_title": "The Excise Duties (Small Non-Commercial Consignments) Relief (Amendment) (Revocation) Regulations 2007",
      "affecting_provisions": "reg 2"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1972/68",
      "title": "European Communities Act 1972 (repealed)",
      "url": "https://openlegislation.uk/european-communities-act-1972-repealed",
      "provisions": []
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/excise-duties-small-non-commercial-consignments-relief-amendment-regulations-1992/changes.json",
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  "instruments_made_under_url": "https://openlegislation.uk/excise-duties-small-non-commercial-consignments-relief-amendment-regulations-1992/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1821",
    "retrieved_at": "2026-10-29T14:18:22.274668+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}