Select Committee on Scottish Affairs Minutes of Evidence

Annex D


  The Excise Duties (Personal Reliefs) Order 1992 allows purchases by individuals for their own personal consumption to bear tax in the country of origin. The Order lays down minimum indicative levels (MILs) to help distinguish between commercial consignments of alcohol and tobacco products, which bear UK rates of duty under the provisions of the Holding, Movement, Warehousing and REDS Regulations. The MILs for alcoholic drinks are:
Spirits10 litres
Fortified wine 20 litres
Wine90 litres
Beer110 litres

HM Customs and Excise

September 2001

previous page contents next page

House of Commons home page Parliament home page House of Lords home page search page enquiries index

© Parliamentary copyright 2001
Prepared 27 November 2001