{
  "url": "https://openlegislation.uk/excise-duties-small-non-commercial-consignments-relief-amendment-regulations-1992/note",
  "json_url": "https://openlegislation.uk/excise-duties-small-non-commercial-consignments-relief-amendment-regulations-1992/note.json",
  "legislation": "uksi/1992/1821",
  "legislation_title": "The Excise Duties (Small Non-Commercial Consignments) Relief (Amendment) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/excise-duties-small-non-commercial-consignments-relief-amendment-regulations-1992",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nUnder 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.\nUnder Council Directive 80/181/EEC (OJ No. L39, 15.2.80, p.40) as amended by Council Directive 89/617/EEC (OJ No. L357, 7.12.89, p.28) on metrication, use of imperial measurements in this case is not permitted. The Regulations, therefore, delete the reference to 8 ounces. The reference to .25 litre is changed to its exact equivalent of 250 millilitres for convenience. The amendment does not affect the amount which may be included in a non-commercial consignment relieved of excise duty.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1821/note",
    "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."
}