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)
7. Fuel imported in the standard tank of a mechanically propelled vehicle and a quantity of fuel not exceeding 10 litres contained in a portable container, shall be exempt from value-added tax and excise duty.