{
  "url": "https://openlegislation.uk/travellers-allowances-and-miscellaneous-provisions-eu-exit-regulations-2020/regulation-8",
  "json_url": "https://openlegislation.uk/travellers-allowances-and-miscellaneous-provisions-eu-exit-regulations-2020/regulation-8.json",
  "legislation": "uksi/2020/1412",
  "legislation_title": "The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/travellers-allowances-and-miscellaneous-provisions-eu-exit-regulations-2020",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Amendment of the Travellers’ Allowances Order 1994",
  "text": "After the Schedule insert—\n“SCHEDULE 2\nSIMPLIFIED CALCULATION OF EXCISE DUTY (GREAT BRITAIN)\nArticle 6\nDescription\nA: Rate of Excise Duty\nB:Upper threshold\nAlcoholic beverages and alcohol—\nBeer\n£0.80 per litre\n110 litres\nStill wine\n£2.97 per litre\n90 litres\nSparkling wine\n£3.81 per litre\n60 litres\nCider\n£0.40 per litre\n20 litres\nSparkling cider of an alcoholic strength not exceeding 5.5% by volume\n£0.40 per litre\n20 litres\nSparkling cider of an alcoholic strength exceeding 5.5% but less than 8.5% by volume\n£2.88 per litre\n20 litres\nMade-wine\n£2.97 per litre\n20 litres\nSpirits\n£10.77 per litre\n10 litres\nTobacco products—\nCigarettes\n£320.90 per 1000 cigarettes\n800 cigarettes\nHand rolling tobacco\n£271.40 per kilogram\n1 kilogram\nOther smoking tobacco and chewing tobacco\n£134.24 per kilogram\n1 kilogram\nCigars\n£305.32 per kilogram\n200 cigars\nCigarillos\n(a cigarillo is a cigar weighing no more than 3 grams each)\n£305.32 per kilogram\n400 cigarillos\nTobacco for heating\n£75.48 per 1000 sticks\n800 sticks\n”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 8 in force at 31.12.2020 on IP completion day, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1412/regulation/8",
    "retrieved_at": "2026-10-28T22:21:38.137894+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."
}