The Travellers' Allowances Order 1994

Made: 28th March 1994

Laid before the House of Commons: 29th March 1994

Coming into force: 1st April 1994

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 13(1) and (3) of the Customs and Excise Duties (General Reliefs) Act 1979[^f00001]and of all other powers enabling them in that behalf, hereby make the following Order:

1

This Order may be cited as the Travellers Allowances Order 1994 and shall come into force on 1st April 1994.

2

• (1) Subject to the following provisions of this Order a person ... shall on entering the United Kingdom at a place in Great Britain be relieved from payment of value added tax and excise duty on goods of the descriptions and in the quantities shown in Schedule 1 to this Order ... contained in his personal luggage.

• (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3

The reliefs afforded under this Order are subject to the condition that the goods in question, as indicated by their nature or quantity or otherwise, are not imported for a commercial purpose nor are used for such purpose; and if that condition is not complied with in relation to any goods, those goods shall, unless the non-compliance was sanctioned by the Commissioners, be liable to forfeiture.

4

No relief shall be afforded under this Order to any person under the age of 17 in respect of tobacco products , alcoholic beverages and alcohol.

5

The following Orders are revoked—

• The Customs Duty (Personal Reliefs) (No. 1) Order 1968[^f00005];

• The Customs Duty (Personal Reliefs) (No. 1) Order 1968 (Amendment) Order 1972[^f00006];

• The Customs Duty (Personal Reliefs) (No. 1) Order 1968 (Amendment) Order 1978[^f00007];

• The Customs Duty (Personal Reliefs) (No. 1) Order 1968 (Amendment) Order 1979[^f00008];

• The Customs Duty (Personal Reliefs) (No. 1) Order 1968 (Amendment) Order 1982[^f00009];

• The Customs Duty (Personal Reliefs) (No. 1) Order 1968 (Amendment) Order 1984[^f00010];

• The Customs Duty (Personal Reliefs) (No. 1) Order 1968 (Amendment) Order 1985[^f00011];

• The Customs Duty (Personal Reliefs) (No. 1) Order 1968 (Amendment) Order 1986[^f00012];

• The Customs Duty (Personal Reliefs) (Amendment) Order 1989[^f00013];

• The Customs Duty (Personal Reliefs) (Amendment) Order 1991[^f00014];

• The Customs Duty (Personal Reliefs) (Amendment) Order 1992[^f00015].

SCHEDULE 1

Signed

Martin Brown — Commissioner of Customs and Excise — 28th March 1994

Explanatory note

(This note is not part of the Order)

This Order consolidates, with changes as mentioned below, the provisions of, and amendments made to, the Customs Duties (Personal Reliefs) (No. 1) Order 1968. I grants allowances in respect of excise duties and value added tax on goods contained in the baggage of persons entering the UK and imported for personal use. The allowances apply to restricted quantities of tobacco products, alcoholic beverages, perfume and toilet water; and other goods up to a value of £136.

The Order introduces a single set of allowances for all travellers, including the crew of ships and aircraft, who land outside the EC. Therefore such crew will be entitled, from 1st April 1994, to the full travellers' allowances instead of the reduced allowances which previously applied.

To qualify for the allowances persons arriving in the United Kingdom must have landed in places outside the EC. Therefore one of the effects of the Order is to withdraw entitlement to allowances formerly available to crew or other travellers who do not land anywhere outside the EC during the course of a journey.

Council Directive 94/4/EC (OJ No. L 60, 3.3.94, p.14) which amended Council Directive 69/169/EEC (OJ No. L133, 4.6.69, p.6.) increased the “other goods” allowance to 175 ECU from 1st April 1994 (representing an increase from £36 to £136). For this allowance to apply to more than one item the total value of the items must now fall within the limit.

Parallel relief from Customs duty is given by Council Regulation (EC) No. 355/94(OJ No. L 46, 18.2.94, p.5) which amended Council Regulation (EEC) No. 918/83(OJ No. L105, 23.4.83, p.1.).

Footnotes

[^f00001]: 1979 c. 3; section 13 was amended by the Finance Act 1984 (c. 43), section 15 and by the Finance (No. 2) Act 1992 (c. 48), section 1 and Schedule 1, paragraph 8; section 18 applies the definition of “the Commissioners” in section 1(1) of the Customs and Excise Management Act 1979 (c. 2).

[^f00005]: S.I. 1968/1558.

[^f00006]: S.I. 1972/1770.

[^f00007]: S.I. 1978/1883.

[^f00008]: S.I. 1979/1551.

[^f00009]: S.I. 1982/1591.

[^f00010]: S.I. 1984/718.

[^f00011]: S.I. 1985/1375.

[^f00012]: S.I. 1986/2105.

[^f00013]: S.I. 1989/2252.

[^f00014]: S.I. 1991/1286.

[^f00015]: S.I. 1992/3192.

Editorial notes

[^key-01cf14646bb8fa3415b554f3f0ee8df2]: Words in Sch. omitted (1.1.2010 with effect in accordance with art. 1(2) of the amending S.I.) by virtue of The Travellers’ Allowances (Amendment) Order 2009 (S.I. 2009/3172), arts. 1(1), 3(c) (with art. 1(2))

[^key-11eb1475d92ceabde185c23956180007]: Words in Sch. 1 inserted (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 7(3)(g) (with reg. 22)

[^key-143aa7bd368d790db4b21368713db890]: Art. 4 in force at 1.4.1994, see art. 1

[^key-1bcb41937266e0f036d6a0c72f714088]: Art. 2(2) omitted (31.12.2020) by virtue of The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 4(b) (with reg. 22)

[^key-1d6fdf7ae9431b875fe303dd9f2e100e]: Words in art. 2(1) omitted (1.12.2008 with effect in accordance with art. 1(2) of the amending S.I.) by virtue of The Travellers’ Allowances (Amendment) Order 2008 (S.I. 2008/3058), art. 1(1), Sch. para. 1

[^key-208a4c0ba3a9e57f827d0145104908fd]: Words in Sch. 1 omitted (31.12.2020) by virtue of The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 7(3)(b) (with reg. 22)

[^key-215117ca3be2e783eee7329d0e4c0fe4]: Art. 6 inserted (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 6 (with reg. 22)

[^key-387f83fca8a6fdd2125d9ad0d01ea76c]: Sch. renumbered as Sch. 1 (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 7(2) (with reg. 22)

[^key-3b934f3a78e27a3cd680fead6378c0a8]: Art. 1 in force at 1.4.1994, see art. 1

[^key-40ca8345fdfab319fe4b77f149d6f439]: Words in Sch. 1 substituted (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 7(3)(a)(i) (with reg. 22)

[^key-45bc72c345be586feb8c955b24a5bcba]: Words in art. 4 substituted (1.12.2008 with effect in accordance with art. 1(2) of the amending S.I.) by The Travellers’ Allowances (Amendment) Order 2008 (S.I. 2008/3058), art. 1(1), Sch. para. 5

[^key-48bfb1a47cefff1b34d77dacfca3f0c4]: Sch. 2 inserted (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 8 (with reg. 22)

[^key-56ae9b213b808bb99ee145c12920ab86]: Sum in Sch. substituted (1.1.2010 with effect in accordance with art. 1(2) of the amending S.I.) by The Travellers’ Allowances (Amendment) Order 2009 (S.I. 2009/3172), arts. 1(1), 3(b) (with art. 1(2))

[^key-5794efcfd3d0d976c4b29565fcaf2dd1]: Words in Sch. 1 substituted (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 7(3)(d) (with reg. 22)

[^key-5f88c846ccb6c7c6f3ea6cee30ebcb89]: Art. 5 in force at 1.4.1994, see art. 1

[^key-6bbfc082c611b0db080c7c7f6a780157]: Art. 2 heading inserted (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 3 (with reg. 22)

[^key-7765715cb0ab898cc582e87b53c9fafd]: Art. 2(3) omitted (31.12.2020) by virtue of The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 4(b) (with reg. 22)

[^key-833193b4c873149896e3156137d86763]: Words in art. 2(1) omitted (31.12.2020) by virtue of The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 4(a)(i) (with reg. 22)

[^key-8a2abe67cf8ef5fa4bb011f340d514b1]: Sch. 1 paras. 1-3 inserted (1.2.2025) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential Amendments and Modifications, Revocations, Savings and Transitional Arrangements) Regulations 2025 (S.I. 2025/96), reg. 1(2), Sch. 2 para. 4(2)

[^key-8cf6f7d096635fdb5ec7d995e658f47b]: Words in art. 2(1) substituted (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 4(a)(iii) (with reg. 22)

[^key-8ef362ee2b4c21dc5f6231c19e1642ad]: Art. 2 in force at 1.4.1994, see art. 1

[^key-940d39ad469d831ff575dcf8c476b936]: Words in Sch. 1 omitted (31.12.2020) by virtue of The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 7(3)(c) (with reg. 22)

[^key-9759ebeeb971cdbe8f37aa7f21e366a9]: Words in art. 1A substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 8(2)

[^key-a53cae18f614435ae230351a0842cd5f]: Art. 1A inserted (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 3 (with reg. 22)

[^key-a8364eff5bfaa2a4112c7bb25512ba8d]: Words in art. 3 omitted (31.12.2020) by virtue of The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 5 (with reg. 22)

[^key-aa5a4dd435d76a41dceee0bfa71aeeba]: Sum in Sch. substituted (1.1.2010 with effect in accordance with art. 1(2) of the amending S.I.) by The Travellers’ Allowances (Amendment) Order 2009 (S.I. 2009/3172), arts. 1(1), 3(a) (with art. 1(2))

[^key-af63eb3a5c39f906b5b383dc81847161]: Words in art. 2(1) inserted (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 4(a)(ii) (with reg. 22)

[^key-b30d51a2ec86e73a9d2a26f49db36ce6]: Order as it had effect immediately before IP completion day continued in respect of persons entering Northern Ireland (with modifications) (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1619), regs. 1, 2-6 (as amended (1.2.2025) by S.I. 2025/96, reg. 1(2), Sch. 2 para. 10(2))

[^key-bca1e0068a8a26c063a764ccdfff508e]: Words in Sch. 1 substituted (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 7(3)(a)(ii) (with reg. 22)

[^key-bd837817ad02ec546ff9988fab0e6fe2]: Words in Sch. 1 substituted (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 7(3)(e) (with reg. 22)

[^key-cff8bcd6e411bbc5e9f9a4ef0ac55f12]: Words in Sch. 1 substituted (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 7(3)(f) (with reg. 22)

[^key-d90c3173ccd5b7866440c7180f603f30]: Art. 3 in force at 1.4.1994, see art. 1

[^key-ee3217d0d8ab206accfce62bd66f6355]: Words in Sch. 2 substituted (1.8.2023) by The Alcoholic Products (Excise Duty) Regulations 2023 (S.I. 2023/806), regs. 1(1), 16(g)(i)

[^M_F_0a98ce26-88b1-41c6-d7a2-8e39193d5a31]: Sum in Sch. 2 substituted (1.2.2025) by Finance Act 2025 (c. 8), s. 63(5)(c)(6)

[^M_F_185838d4-737d-4656-ac72-6ce23c116caf]: Sum in Sch. 2 substituted (1.2.2025) by Finance Act 2025 (c. 8), s. 63(5)(f)(6)

[^M_F_3546e4e6-b06a-4a3a-e26c-0d15afc43c2d]: Sum in Sch. 2 substituted (30.10.2024 at 6 p.m.) by Finance Act 2025 (c. 8), s. 65(2)(d)(3)

[^M_F_6ec71e14-1804-4564-8eda-7e7cfd76fe38]: Sum in Sch. 2 substituted (30.10.2024 at 6 p.m.) by Finance Act 2025 (c. 8), s. 65(2)(e)(3)

[^M_F_8b6f368e-ead5-4bef-805c-f7b942d80304]: Sum in Sch. 2 substituted (30.10.2024 at 6 p.m.) by Finance Act 2025 (c. 8), s. 65(2)(c)(3)

[^M_F_9394aa24-9668-45cb-8592-376aa818e7e6]: Sum in Sch. 2 substituted (1.2.2025) by Finance Act 2025 (c. 8), s. 63(5)(h)(6)

[^M_F_99a0409e-bf5c-4ed4-f66e-0ca0251a8f47]: Sum in Sch. 2 substituted (30.10.2024 at 6 p.m.) by Finance Act 2025 (c. 8), s. 65(2)(f)(3)

[^M_F_9fc53331-96b9-4129-fcda-46166290f5a4]: Sum in Sch. 2 substituted (30.10.2024 at 6 p.m.) by Finance Act 2025 (c. 8), s. 65(2)(b)(3)

[^M_F_a65790f8-14b7-425d-b0eb-3cafb8192fd2]: Sum in Sch. 2 substituted (1.2.2025) by Finance Act 2025 (c. 8), s. 63(5)(b)(6)

[^M_F_a7bf4683-3c03-4b03-a4d6-abd13e7c7daf]: Sum in Sch. 2 substituted (1.2.2025) by Finance Act 2025 (c. 8), s. 63(5)(d)(6)

[^M_F_b4ba7061-afe0-4058-b6fb-20bd0103bdae]: Sum in Sch. 2 substituted (1.2.2025) by Finance Act 2025 (c. 8), s. 63(5)(e)(6)

[^M_F_c1a39935-35cf-4a59-8591-eede5fa4ba3c]: Sum in Sch. 2 substituted (1.2.2025) by Finance Act 2025 (c. 8), s. 63(5)(g)(6)

[^M_F_d82f9b05-981f-4446-c79d-ce53053dfcbe]: Sum in Sch. 2 substituted (1.2.2025) by Finance Act 2025 (c. 8), s. 63(5)(a)(6)

[^M_F_f72720d6-bfd7-4130-a053-d8ecac51e8a5]: Sum in Sch. 2 substituted (30.10.2024 at 6 p.m.) by Finance Act 2025 (c. 8), s. 65(2)(a)(3)

Interpretation

1A

• (1) In this Order “excise goods” means any goods chargeable with excise duty by virtue of any provision of—

• (a) Part 2 of the Finance (No. 2) Act 2023; or

• (b) the Tobacco Products Duty Act 1979.

• (2) For the purposes of this Order, goods shall be treated as contained in a person’s personal luggage where they are carried with or accompanied by that person or, if intended to accompany that person, were at the time of that person’s departure for the UK consigned by that person as personal luggage to the transport operator with whom that person travelled.

Travellers’ reliefs – Great Britain

Simplified calculation of excise duty

6

• (1) This article has effect for the purposes of calculating the excise duty payable by a person entering the United Kingdom at a place in Great Britain on excise goods contained in the person’s personal luggage.

• (2) The person may elect for paragraph (3) to apply provided that the upper threshold given in column B of the Table in Schedule 2 and applicable to any of the goods is not exceeded.

• (3) Where this paragraph applies, the sum calculated by applying the rate specified in column A of that Table in respect of a description of goods is treated as the amount of excise duty payable on any goods of that description.

SCHEDULE 2 — SIMPLIFIED CALCULATION OF EXCISE DUTY (GREAT BRITAIN)

1

Paragraphs 2 and 3 apply for the purposes of this Schedule and Schedule 2 (simplified calculation of excise duty (Great Britain)).

2

Wine is still if it is not sparkling.

3

• (1) Wine that is for the time being in a closed container is sparkling if—

• (a) due to the presence of carbon dioxide or any other gas, the pressure in the container, measured at a temperature of 20°C, is not less than 3 bars in excess of atmospheric pressure;

• (b) regardless of the pressure in the container, the container has a mushroom-shaped stopper (whether solid or hollow) held in place by a tie or fastening.

• (2) Wine that is not for the time being in a closed container is sparkling if it has characteristics similar to those of wine that has been removed from a closed container and that, before removal, fell within sub-paragraph (1)(a).