- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
Article 2
1. Pure bred horses
2. Caviar and caviar substitutes
3. Truffles and preparations thereof
4. High-quality wines (including sparkling wines), spirits and spirituous beverages
5. High-quality cigars and cigarillos
6. Luxury perfumes, toilet waters and cosmetics, including beauty and make-up products
7. High-quality leather, saddlery and travel goods, hand bags and similar articles
8. High-quality garments, clothing accessories and shoes (regardless of their material)
9. Hand knotted carpets, hand-woven rugs and tapestries
10. Pearls, precious and semi-precious stones, articles of pearls, jewellery, gold- or silversmith articles
11. Coins and banknotes, not being legal tender
12. Cutlery of precious metal or plated or clad with precious metal
13. High-quality tableware of porcelain, china, stone- or earthenware or fine pottery
14. High quality lead crystal glassware
15. High-end electronic items for domestic use
16. High-end electrical/electronic or optical apparatus for recording and reproducing sound and images
17. Luxury vehicles for the transport of persons on earth, air or sea, as well as their accessories and spare parts
18. Luxury clocks and watches and their parts
19. High-quality musical instruments
20. Works of art, collectors’ pieces and antiques
21. Articles and equipment for skiing, golf, diving and water sports
22. Articles and equipment for billiard, automatic bowling, casino games and games operated by coins or banknotes
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: