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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Order)

With effect from 1st January 1990, this Order increases the allowance for goods other than alcohol, tobacco etc. obtained by travellers, duty and tax-paid in the EEC, from £250 to £265.

Council Directive 69/169/EEC (OJ No. L133, 4.6.69, p.6 (OJ/SE (I) p232)) lays down the basic structure of travellers' allowances. As amended by Council Directives 78/1032/EEC (OJ No. L366, 28.12.78, p.28) and 85/348/EEC (OJ No. L183, 16.7.85, p.24), it provides that the ECU rates applicable to travellers' allowance shall be revalorised in national currencies each year on the first working day of October and implemented with effect from 1st January of the following year.

The new limit results from the combined effect of the revalorisation of October 1989 and an increase to the travellers' allowance for goods other than alcohol, tobacco etc. obtained duty and tax-paid in the EEC under the provisions of Council Directive 69/169/EEC as amended by Council Directive 88/664/EEC (OJ No. L382, 31.12.88, p.41).