European Communities (Tax Exemption for Certain Non-commercial Goods Imported in the Personal Luggage of Travellers from Third Countries) Regulations 2008 (S.I. Number 480 of 2008)
3. Travellers
Goods, the importation of which is regarded as being of a non-commercial character, imported in the personal luggage of a traveller shall—
(a) subject to Regulation 4, be exempt from value-added tax, and
(b) subject to Regulations 5, 6 and 7, be exempt from value-added tax and excise duty.