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Statutory Instruments
1992 No. 1821
CUSTOMS AND EXCISE
The Excise Duties (Small Non-Commercial Consignments) Relief (Amendment) Regulations 1992
Made
21st July 1992
Laid before Parliament
29th July 1992
Coming into force
31st August 1992
The Commissioners of Customs and Excise, being a Department designated for the purposes of section 2(2) of the European Communities Act 1972(1) in relation to excise matters of the European Communities(2), in exercise of the powers conferred on them by the said section 2(2) and of all other powers enabling them in that behalf, hereby make the following Regulations:
1. These Regulations may be cited as the Excise Duties (Small Non-Commercial Consignments) Relief (Amendment) Regulations 1992 and shall come into force on 31st August 1992.
2. The Schedule to the Excise Duties (Small Non-Commercial Consignments) Relief Regulations 1986(3) shall be varied by substituting for the quantity shown in paragraph (3) in relation to toilet water (".25 litre or 8 ounces") the quantity "250 millilitres".
Leonard Harris
Commissioner of Customs and Excise
New King's Beam House 22 Upper Ground London SE1 9PJ
21st July 1992
Explanatory Note
(This note is not part of the Regulations)
Under the Schedule to the Excise Duties (Small Non-Commercial Consignments) Relief Regulations 1986, certain small consignments of a non-commercial nature may be admitted into the United Kingdom without payment of excise duty. In addition to the monetary limits which apply, there are quantitative restrictions for certain goods. In the case of toilet water, the maximum which a consignment may contain is 0.25 litre or 8 ounces.
Under Council Directive 80/181/EEC (OJ No. L39, 15.2.80, p.40) as amended by Council Directive 89/617/EEC (OJ No. L357, 7.12.89, p.28) on metrication, use of imperial measurements in this case is not permitted. The Regulations, therefore, delete the reference to 8 ounces. The reference to .25 litre is changed to its exact equivalent of 250 millilitres for convenience. The amendment does not affect the amount which may be included in a non-commercial consignment relieved of excise duty.