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)
11. (1) Alcohol products specified in this paragraph shall be exempt from value-added tax and excise duty subject to the following quantitative limits per crewmember:
(a) (i) 0.35 litres of alcohol or alcoholic beverages of alcoholic strength exceeding 22% vol, or
(ii) 0.5 litres of alcohol or alcoholic beverages of an alcoholic strength not exceeding 22% vol;
(b) 0.75 litres of still wine; and
(c) 4 litres of beer.