S.L. 382.2 Art. 8Exemption on alcoholic beverage imports.

(1) Alcoholic beverages other than beer shall be exempted from excise duties subject to the following quantitative limits:

(a) a total of 1 litre of alcohol and alcoholic beverages of an alcoholic strength exceeding twenty-two per cent

(22%) vol., or undenatured ethyl alcohol of eighty per cent (80%) vol. and over; and

(b) a total of 2 litres of alcohol and alcoholic beverages of an alcoholic strength not exceeding 22% vol: Provided that each of the amounts specified in paragraphs

(a) and (b) represent, for the purposes of sub-regulation (2), 100% of the total allowance for alcohol and alcoholic beverages.

(2) In the case of any one traveller, the exemption may be applied to any combination of the types of alcohol and alcoholic beverage referred to in sub-regulation (1), provided that the aggregate of the percentages used up from the individual allowances does not exceed 100%.

(3) Excise duty shall not be charged on a total of 16 litres of beer.

(4) Excise duty shall not be due on the total of 4 litres still wine.

(5) (a) Notwithstanding the provisions of sub-regulations (1), (2),

(3) and (4), the importation of alcoholic beverages, within the quantitative limits of sub-paragraphs (i) and (ii), by air craft or sea craft crew is exempt from excise duty:

(i) total of zero point three, five (0.35) litres of alcohol or alcoholic beverages of alcoholic strength that exceeds twenty-two per cent (22%) vol., or alcohol that is made of undenatured ethyl alcohol of eighty per cent (80%) vol. or more;

(ii) total of zero point five (0.5) litres of alcohol or alcoholic beverages of alcoholic strength that does not exceed twenty-two per cent (22%) vol.: Provided that each of the amounts indicated in sub-paragraphs (i) and (ii) represent, for the purpose of paragraph (b), hundred per cent (100%) of the total concession for alcohol and alcoholic beverages.

(b) In the case of one (1) crew member, the exemption may be applied for any mixture of types of alcohol and alcoholic beverages mentioned in sub-paragraphs (i) and (ii), provided that the percentages used together from the individual concessions do not exceed the hundred per cent (100%).

(c) Excise duty shall not be due on a total of zero point seven, five (0.75) litres of still wine imported by air craft or sea craft crew.

(d) Excise duty shall not be due on a total of four (4) litres of beer imported by air craft or sea craft crew.