{
  "url": "https://openlegislation.uk/travellers-allowances-amendment-order-2008/note",
  "json_url": "https://openlegislation.uk/travellers-allowances-amendment-order-2008/note.json",
  "legislation": "uksi/2008/3058",
  "legislation_title": "The Travellers’ Allowances (Amendment) Order 2008",
  "legislation_url": "https://openlegislation.uk/travellers-allowances-amendment-order-2008",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThe table below summarises the new ‘tax and duty free’ allowances for travellers from outside the European Community, starting on 1 December 2008 (with the value added tax allowance changing again on 1 January 2009).\nThis follows from the amendments this instrument makes to the Travellers’ Allowances Order 1994 (S.I. 1994/955) to give effect to Council Directive 2007/74/EC (exemptions from value added tax and excise duty of goods imported by persons travelling from third countries).\nDescription\nAllowance up to\n(1)The allowances for 60 ml perfume and 250 ml toilet water are removed.\n(2)Before 1st January 2009, the respective total values are £300 (travel by air or sea) and £210 (travel not by air or sea). The value of individual items must not be split up, but re-imported or temporarily imported personal luggage and any medicinal products for personal needs are excluded from the calculation.\n(3)Private pleasure-flying or private pleasure-sea-navigation does not constitute travel by air or sea.\n(4)Determined using notes (f) and (g) in the table inserted by paragraph 6 of the Schedule.\n(5)Determined using notes (k) to (m) in that table.\nGoods, other than alcohol, tobacco and fuel\nTotal value £340, if travel by air or sea\nTotal value £240, if travel not by air or sea\nAlcohol, other than beer and still wine\n1 litre of alcoholic beverages over 22% strength by volume, or\n2 litres not exceeding that strength;\nor the equivalent\nBeer\n16 litres\nStill wine\n4 litres\nTobacco\n200 cigarettes or 100 cigarillos or 50 cigars or 250 grams smoking tobacco or the equivalent",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The corresponding allowance for customs duty is in Article 45 of Council Regulation 918/83/EEC (OJ No L 305, 25.04.83, p 1), as amended by Council Regulation (EC) No 274/2008 (OJ No L 85, 27.03.08, p 1) ."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "The instrument amends S.I. 1994/955 and revokes S.I. 1995/3044, see article 2 and paragraphs 1 to 6 of the Schedule, and article 3. This better reflects Council Directive 2007/74/EC on the exemption from value added tax and excise duty of goods imported by persons travelling from third countries (i.e. from outside the European Community or its value added tax/excise areas) (OJ No L 346, 29.12.07, p 6). In particular, the geographical rules and the conditions for relief are better aligned with the Directive (see article 2 and paragraphs 1 to 5 of the Schedule). A transposition note for the Directive is available from www.hmrc.gov.uk. A full Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "(1)The allowances for 60 ml perfume and 250 ml toilet water are removed."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "(2)Before 1st January 2009, the respective total values are £300 (travel by air or sea) and £210 (travel not by air or sea). The value of individual items must not be split up, but re-imported or temporarily imported personal luggage and any medicinal products for personal needs are excluded from the calculation."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "(3)Private pleasure-flying or private pleasure-sea-navigation does not constitute travel by air or sea."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "(4)Determined using notes (f) and (g) in the table inserted by paragraph 6 of the Schedule."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "(5)Determined using notes (k) to (m) in that table."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/3058/note",
    "retrieved_at": "2026-10-29T03:21:24.618350+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}