
1 
This Order may be cited as the Value Added Tax (Tax Free Shops) Order 1994 and shall come into force on 1st April 1994.
2 

(1) Group 15A (Tax Free Shops) of Schedule 5 to the Value Added Tax Act 1983 shall be amended as follows.
(2) For item 1 there shall be substituted the following—“
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 £71 in aggregate and which 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 are to be carried in the traveller’s personal luggage.

Goods Quantity
Alcoholic beverages—

(a) with an alcoholic strength of more than 22% by volume a total of 1 litre

 or
 with an alcoholic strength of not more than 22% by volume, fortified wines and sparkling wines (including made-wines) a total of 2 litres

(b) still wines (including made-wines) a total of 2 litres
Perfume and Toilet Water
Perfume 60 ml
Toilet Water 250 ml
Tobacco Products
Cigarettes 200
or Cigarillos 100
or Cigars 50
or Smoking tobacco 250 grammes”
(3) In note (1) for “£36” there shall be substituted “£71”.
Irvine Patnick
Andrew Mackay
Two of the Lords Commissioners of Her Majesty’s Treasury
9th March 1994