The Value Added Tax (Tax Free Shops) Order 1992

• Citation: S.I. 1992/3131
• Sections: 2

Section 1

This Order may be cited as the Value Added Tax (Tax Free Shops) Order 1992 and shall come into force on 1st January 1993.

Section 2

After Group 15 of Schedule 5 to the Value Added Tax Act 1983 there shall be inserted the following—

GROUP 15A — TAX FREE SHOPS

Item No

(1) The supply, by a person in the course of carrying on business in a tax free shop, to a traveller making a relevant journey of goods which are of either of the following descriptions—

(a) goods not included in the first column of the following table which do not exceed a value of £36 in aggregate and which have no commercial character and are to be carried in the traveller’s personal luggage; or

(b) goods included in the first column of the following table which do not exceed the quantities set out in the second column of that table and which have no commercial character and are to be carried in the traveller’s personal luggage.

(a) Tobacco products:

Cigarettes or

Cigarillos (cigars of a maximum weight of 3 grammes each)

or

Cigars or

Tobacco

200

100

50

250 grammes

(b) Alcoholic beverages:

With an alcoholic strength of more than 22% by volume

or

With an alcoholic strength of not more than 22% by volume

or

Fortified wines and sparkling wines

and

Still wines (other than fortified wines)

a total of 1 litre

a total of 2 litres

a total of 2 litres

a total of 2 litres

(c) Perfumes

and

Toilet Waters

60 cc/ml

250 cc/ml

(2) The supply, of any goods within Item 1(a) or (b) above, to a traveller on board an aircraft or ship making a relevant journey by a person who supplies the traveller’s air or sea transport or any other person authorised by that person.

Notes:

1 For the purpose of determining the aggregate value of any goods referred to in Item 1(a) only the whole of the value of any item, or group of items which are normally sold as a set or collection, may be included in the aggregate value of £36.

(2) “tax free shop” means any shop which is situated within an airport, port or Channel Tunnel terminal and which is approved by the Commissioners for the supply of goods for the purposes of this Group and in this note “Channel Tunnel terminal” means the area situated in the vicinity of Cheriton, Folkestone referred to in section 1(7)(b) of the Channel Tunnel Act 1987 .

(3) “relevant journey” means a journey by air or sea from the United Kingdom to a place in another member State where the traveller is to disembark and includes, for the purposes of Item 1, a journey by a Channel Tunnel shuttle train.

(4) “traveller” means any passenger travelling under a transport document for air or sea travel stating that the immediate destination is a place in another member State (including such a transport document stating that the final destination is a place outside the member States) or for shuttle train travel.

(5) Items 1 and 2 do not apply where the supply is to a traveller under 17 years of age of goods falling within Item 1(b), other than perfumes and toilet waters.

(6) In these Notes “shuttle train” has the meaning given in section 1(9) of the Channel Tunnel Act 1987.