# The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020, Regulation 8: Amendment of the Travellers’ Allowances Order 1994

Extent: E+W+S+N.I.

After the Schedule insert—
“SCHEDULE 2
SIMPLIFIED CALCULATION OF EXCISE DUTY (GREAT BRITAIN)
Article 6
Description
A: Rate of Excise Duty
B:Upper threshold
Alcoholic beverages and alcohol—
Beer
£0.80 per litre
110 litres
Still wine
£2.97 per litre
90 litres
Sparkling wine
£3.81 per litre
60 litres
Cider
£0.40 per litre
20 litres
Sparkling cider of an alcoholic strength not exceeding 5.5% by volume
£0.40 per litre
20 litres
Sparkling cider of an alcoholic strength exceeding 5.5% but less than 8.5% by volume
£2.88 per litre
20 litres
Made-wine
£2.97 per litre
20 litres
Spirits
£10.77 per litre
10 litres
Tobacco products—
Cigarettes
£320.90 per 1000 cigarettes
800 cigarettes
Hand rolling tobacco
£271.40 per kilogram
1 kilogram
Other smoking tobacco and chewing tobacco
£134.24 per kilogram
1 kilogram
Cigars
£305.32 per kilogram
200 cigars
Cigarillos
(a cigarillo is a cigar weighing no more than 3 grams each)
£305.32 per kilogram
400 cigarillos
Tobacco for heating
£75.48 per 1000 sticks
800 sticks
”.

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Source: https://www.legislation.gov.uk/uksi/2020/1412/regulation/8 (the official version)
Page: https://openlegislation.uk/travellers-allowances-and-miscellaneous-provisions-eu-exit-regulations-2020/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

