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Replace the content and the heading “GOODS OBTAINED IN THIRD COUNTRIES” with the following table.
Description | Quantity |
---|---|
Goods other than fuel and those described below | Total value £340 or less, if the person travelled by air or sea. Total value £240 or less, if the person did not travel by air or sea. Notes: (a) If the person enters the United Kingdom before 1st January 2009, the respective total values are £300 or less (travel by air or sea) and £210 or less (travel not by air or sea). (b) Private pleasure-flying or private pleasure-sea-navigation does not constitute travel by air or sea for these purposes. This refers to the use of an aircraft or a sea-going vessel by its owner or the person who enjoys its use either through hire or through any other means, for purposes other than commercial and in particular other than for the carriage of passengers or goods or for the supply of services for consideration or for the purposes of public authorities. (c) The value of an individual item must not be split up. (d) The value of the person’s personal luggage if imported temporarily or re-imported following its temporary export, and of medicinal products required to meet the person’s personal needs, is excluded from consideration. (e) This relief corresponds to Articles 3(3), 3(4), 5 (the exclusion of fuel), 7(1), 7(3), 7(4) and 15 of Council Directive 2007/74/EC. |
Alcoholic beverages and alcohol, other than beer and still wine | 1 litre of alcohol and alcoholic beverages of an alcoholic strength exceeding 22% by volume, or undenatured ethyl alcohol of 80% by volume and over; or 2 litres of alcohol and alcoholic beverages of an alcoholic strength not exceeding 22% by volume. Notes: (f) Each respective amount represents 100% of the total relief afforded for alcohol and alcoholic beverages. (g) For any one person, the relief applies to any combination of the types of alcohol and alcoholic beverage described, provided that the aggregate of the percentages used up from the relief the person is afforded for such alcohol and alcoholic beverage does not exceed 100%. (h) This relief corresponds to Articles 9(1) and 9(2) of that Directive. |
Beer | 16 litres or less Notes: (i) This relief corresponds to Article 9(3) of that Directive (beer). |
Still wine | 4 litres or less Notes: (j) This relief corresponds to Article 9(3) of that Directive (still wine). |
Tobacco products | 200 cigarettes, or 100 cigarillos, or 50 cigars, or 250 grams of smoking tobacco. Notes: (k) Each respective amount represents 100% of the total relief afforded for tobacco products. (l) For any one person, the relief applies to any combination of tobacco products provided that the aggregate of the percentages used up from the relief the person is afforded for such products does not exceed 100%. (m) A cigarillo is a cigar of maximum weight 3 grams. (n) This relief corresponds to Articles 8(1) and 8(4) of that Directive. |
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