Annex D
MINIMUM INDICATIVE LEVELS
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:
| Spirits | —
| 10 litres |
| Fortified wine | — |
20 litres |
| Wine | — | 90 litres
|
| Beer | — | 110 litres
|
HM Customs and Excise
September 2001
| 
