
1 
This Order may be cited as the Travellers' Reliefs (Fuel and Lubricants) Order 1995 and shall come into force on 1st August 1995.
2 
In this Order—
 “commercial vehicle” means any road vehicle that—
(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 being used or is intended for use to carry passengers for reward; or
(c) is being used or is intended for use for a purpose other than transport;
 “standard tanks” has the meaning given in Article 8a of Council Directive 92/81/EEC.
3 

(1) Subject to the provisions of this Order, a person who has travelled from another member State shall on entering the United Kingdom be relieved from payment of excise duty on the fuel and lubricants contained in a commercial vehicle that he has with him.
(2) The reliefs afforded by this Order apply only to fuel that—
(a) is contained in the vehicle’s standard tanks; and
(b) is being used or is intended for use by that vehicle.
(3) The reliefs afforded by this Order apply only to fuel on which—
(a) excise duty has been paid in the member State in which the fuel was acquired at a rate that is appropriate to the use to which that fuel is being or is intended to be put; and
(b) the excise duty paid on that fuel has not been remitted, repaid or drawn back.
(4) The reliefs afforded by this Order apply only to fuel and lubricants that were taken into the vehicle within the European Union and are of a type and quantity necessary for the normal operation of the vehicle during its journey.
4 

(1) The reliefs afforded by this Order are subject to the following conditions; and if any condition is not complied with the fuel and lubricants shall, unless that non-compliance was sanctioned by the Commissioners, be liable to forfeiture.
(2) The fuel and lubricants are used only in the vehicle and are not removed from the vehicle except—
(a) temporarily, to facilitate repair; or
(b) permanently, to be destroyed.
(3) The fuel and lubricants are used only for purposes appropriate to the rate of excise duty paid in the member State in which the fuel was acquired.
(4) The excise duty paid on the fuel and lubricants is not remitted, repaid or drawn back.
5 
In the Excise Duties (Personal Reliefs) (Fuel and Lubricants Imported in Vehicles) Order 1989, after article 1, there shall be inserted—“
1A 

(1) Except for fuel and lubricants taken into a vehicle outside the European Union, where a person entering the United Kingdom has travelled from another member State, the reliefs afforded by this Order shall not apply to fuel and lubricants in a commercial vehicle he has with him.
(2) In this article “commercial vehicle” means any road vehicle that—
(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 being used or is intended for use to carry passengers for reward; or
(c) is being used or is intended for use for a purpose other than transport.”
D. J. Howard
Commissioner of Customs and Excise
New King’s Beam House,
22 Upper Ground,London SE1 9PJ
13th July 1995