
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.
1A 
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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”, in relation to any vehicle, has the same meaning as  “standard tanks” in Article 24(2) of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity;
 “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
