
1 
This Order may be cited as the Excise Duties (Personal Reliefs) (Fuel and Lubricants Imported in Vehicles) Order 1989 and shall come into force on 13th November 1989.
2 
In this Order–
 “private vehicle” means any road vehicle other than one which–
(a) by its type of construction and equipment, is designed for and capable of transporting goods or more than 9 persons, including the driver; or
(b) is for a special purpose other than transport;
 “standard fuel tank” means–
(a) the tank, permanently fitted by the manufacturer to a vehicle and to all vehicles of that type, supplying fuel directly for propulsion and, where appropriate, refrigeration; and
(b) a gas tank fitted to a vehicle designed for the direct use of gas as a fuel;
 “vehicle” means any motor vehicle.
3 
A person entering the United Kingdom shall not be required to pay any excise duty chargeable on the importation of fuel and lubricants contained in a vehicle imported by and with him on condition that–
(a) the fuel is contained in the standard fuel tank of the vehicle; and
(b) the fuel and lubricants are used only in the vehicle and are not removed from the vehicle except–
(i) temporarily, in order to facilitate repair; or
(ii) permanently, in order to be destroyed; and
(c) the lubricants are of a type and quantity necessary for the normal operation of the vehicle during its journey.
4 
A person entering the United Kingdom shall not be required to pay any excise duty chargeable on the importation of fuel contained in a portable tank carried in a private vehicle imported by and with him on condition that–
(a) the total quantity of fuel carried in such a tank in the vehicle does not exceed ten litres; and
(b) the fuel is used only in the vehicle.
5 
The relief granted by this Order is without prejudice to any other relief.
P. G. Wilmott
Commissioner of Customs and Excise
New King’s Beam House,
22 Upper Ground,
London SE1 9PJ
16th October 1989