{
  "url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-5/paragraph-1",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-5/paragraph-1.json",
  "legislation": "ukpga/1983/55",
  "legislation_title": "Value Added Tax Act 1983 (repealed 1.9.1994)",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994",
  "path": "schedule/5/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "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—\n(a) 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\n(b) 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.\nGoods\nQuantity\nAlcoholic beverages—\n(a)with an alcoholic strength of more than 22% by volume\na total of 1 litre\nor\nwith an alcoholic strength of not more than 22% by volume, fortified wines and sparkling wines (including made-wines)\na total of 2 litres\n(b)still wines (including made-wines)\na total of 2 litres\nPerfume and Toilet Water\nPerfume\n60 ml\nToilet Water\n250 ml\nTobacco Products\nCigarettes\n200\nor Cigarillos\n100\nor Cigars\n50\nor Smoking tobacco\n250 grammes",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Item 1 substituted (1.4.1994) by S.I. 1994/686, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1983/55/schedule/5/paragraph/1",
    "retrieved_at": "2026-10-29T10:04:55.994456+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."
}