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)
8. Crewmembers
Goods, the importation of which is regarded as being of a non-commercial character, imported in the luggage of a crewmember disembarking from a ship or aircraft shall—
(a) subject to Regulation 9, be exempt from value-added tax, and
(b) subject to Regulations 10 and 11, be exempt from value-added tax and excise duty.