Paragraph 1 F1
United Kingdom
The supply, by a person in the course of carrying on business in a tax free shop, to a traveller making a relevant journey of goods which are of either of the following descriptions—
goods not included in the first column of the following table which do not exceed a value of £71 in aggregate and which are to be carried in the traveller’s personal luggage; or
goods included in the first column of the following table which do not exceed the quantities set out in the second column of that table and are to be carried in the traveller’s personal luggage.
| Goods | Quantity |
|---|---|
| Alcoholic beverages— | |
(a)with an alcoholic strength of more than 22% by volume | a total of 1 litre |
or with an alcoholic strength of not more than 22% by volume, fortified wines and sparkling wines (including made-wines) | a total of 2 litres |
(b)still wines (including made-wines) | a total of 2 litres |
| Perfume and Toilet Water | |
| Perfume | 60 ml |
| Toilet Water | 250 ml |
| Tobacco Products | |
| Cigarettes | 200 |
| or Cigarillos | 100 |
| or Cigars | 50 |
| or Smoking tobacco | 250 grammes |
Annotations
Textual amendments
- F1
Item 1 substituted (1.4.1994) by S.I. 1994/686, art. 2
Notes on the whole Act
Textual amendments
- F1
Act repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(2), Sch. 15 (with Sch. 13 paras. 2, 6, 9)
Notes on Part Group 15A—TAX FREE SHOPS
Textual amendments
- F1
Sch. 5 Group 15A inserted (1.1.1993) by S.I. 1992/3131, arts. 1,2.