# The Travellers' Allowances Order 1994, 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
£0.95 per litre
110 litres
Still wine
£3.52 per litre
90 litres
Sparkling wine
£3.52 per litre
60 litres
Cider
£0.48 per litre
20 litres
Sparkling cider of an alcoholic strength not exceeding 5.5% by volume
£0.48 per litre
20 litres
Sparkling cider of an alcoholic strength exceeding 5.5% but less than 8.5% by volume
£1.86 per litre
20 litres
other fermented products
£3.52 per litre
20 litres
Spirits
£12.75 per litre
10 litres
Tobacco products—
Cigarettes
£471.93 per 1000 cigarettes
800 cigarettes
Hand rolling tobacco
£503.80 per kilogram
1 kilogram
Other smoking tobacco and chewing tobacco
£193.87 per kilogram
1 kilogram
Cigars
£440.93 per kilogram
200 cigars
Cigarillos
(a cigarillo is a cigar weighing no more than 3 grams each)
£440.93 per kilogram
400 cigarillos
Tobacco for heating
£109.01 per 1000 sticks
800 sticks

---
Source: https://www.legislation.gov.uk/uksi/1994/955/schedule/2 (the official version)
Page: https://openlegislation.uk/travellers-allowances-order-1994/schedule-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.