Commencement Information
I1Sch. in force at 1.7.1986, see art. 1
(Article 5)
| (1) Tobacco products— | |
| cigarettes | 50 |
| or | |
| cigarillos (cigars with a maximum weight each of 3 grammes) | or25 |
| or | |
| cigars | 10 |
| or | |
| smoking tobacco | 50 grammes |
| (2) Alcohol and alcoholic beverages— | |
| distilled beverages and spirits of an alcoholic strength exceeding 22% by volume; undenatured ethyl alcohol of 80% by volume and over | 1 litre |
| or | |
| distilled beverages and spirits, and aperitifs with a wine or alcohol base, tafia, saké or similar beverages of an alcoholic strength of 22% by volume or less; sparkling wines and fortified wines | 1 litre |
| or | |
| still wines | 2 litres |
| (3) Perfumes | 50 grammes |
| or | |
| toilet waters | [F1250 millilitres] |
Textual Amendments
F1Words in Sch. substituted (30.11.1991) by The Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order 1991 (S.I. 1991/2535), arts. 1, 2