{
  "url": "https://openlegislation.uk/travellers-allowances-and-miscellaneous-provisions-eu-exit-regulations-2020/regulation-6",
  "json_url": "https://openlegislation.uk/travellers-allowances-and-miscellaneous-provisions-eu-exit-regulations-2020/regulation-6.json",
  "legislation": "uksi/2020/1412",
  "legislation_title": "The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/travellers-allowances-and-miscellaneous-provisions-eu-exit-regulations-2020",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Amendment of the Travellers’ Allowances Order 1994",
  "text": "After article 5 insert—\n“Simplified calculation of excise duty\n6. (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.\n(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.\n(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.”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 6 in force at 31.12.2020 on IP completion day, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1412/regulation/6",
    "retrieved_at": "2026-10-28T22:21:38.137894+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."
}