{
  "url": "https://openlegislation.uk/travellers-allowances-amendment-order-2026/note",
  "json_url": "https://openlegislation.uk/travellers-allowances-amendment-order-2026/note.json",
  "legislation": "uksi/2026/981",
  "legislation_title": "The Travellers’ Allowances (Amendment) Order 2026",
  "legislation_url": "https://openlegislation.uk/travellers-allowances-amendment-order-2026",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order amends the Travellers’ Allowances Order 1994 (S.I. 1994/955), which provides for tax and duty free allowances for goods a traveller brings into the United Kingdom in personal luggage. This instrument is only effective in respect of goods brought into Great Britain from outside the United Kingdom. In Northern Ireland the Travellers’ Allowances Order 1994 has effect as it did immediately before IP completion day, with modifications made by the Travellers’ Allowances and Miscellaneous Provisions (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1619).\nThis Order amends the terminology used in the Travellers’ Allowances Order 1994 to conform with the terminology used to describe alcoholic products in the Finance (No. 2) Act 2023 (c. 30) and to more closely align with travellers’ behaviour and expectations when using the duty free allowances. These changes have the effect of increasing the maximum amount of relief available in some cases, but reducing it in others depending on the combinations of products brought back into the United Kingdom.\nA Tax and Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/981/note",
    "retrieved_at": "2026-10-31T10:33:59.942659+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."
}