Acquisition

Booze cruises continue

Generally

Asset not excluded from earnings

Beer, meaning

Cider, meaning

Duty-free allowances

Home-made, standard-rating

Imported

Generally

Persons travelling from third countries, exemption

Small consignments of non-commercial character, exemption/relief

Intra-EU movement of goods

Meaning

Payments by way of

Removed from warehouse, relief for special visitors

Spirits, meaning

Standard-rating

Tax-free shops

Warehoused

Generally

Removal, relief for special visitors

Wine, meaning

Zero-rating

Generally

Tax-free shops