Explanatory note

This Order amends the Travellers’ Allowances Order 1994 (S.I. 1994/955), which gives effect to Council Directive 2007/74/EC^f1 in providing for “tax and duty free” allowances^f2 for goods a traveller from outside the European Union brings into the United Kingdom in personal luggage.

It increases the allowance for goods other than alcohol, tobacco and fuel to £390 for travel by air and sea (article 3(a)) and, for travel not by air or sea (which includes private pleasure-flying or private pleasure-sea-navigation), to £270 (article 3(b)).

These increases result from Article 15 of Council Directive 2007/74/EC under which once a year the UK must determine the sterling values of the other goods allowance. This must be done by applying the conversion method in Article 15 to the euro values for the other goods allowance set down in the Directive.

This Order also removes the values for the other goods allowance which applied from 1st December 2008 up to and including 31st December 2008 (article 3(c)).

A full Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.