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The Travellers' Allowances Order 1994

S.I. 1994/955 · Made 28 March 1994 · Extends to United Kingdom

Not fully up to date. 25 changes made by later legislation have not yet been written into this text, which is revised to 1 February 2026.

See the changes not yet applied
ProvisionChangeMade by
Sch. 2sum substitutedFinance Act 2026 s. 91(2)(a)
Sch. 2sum substitutedFinance Act 2026 s. 91(2)(f)
Sch. 2sum substitutedFinance Act 2026 s. 91(2)(c)
Sch. 2sum substitutedFinance Act 2026 s. 91(2)(d)
Sch. 2sum substitutedFinance Act 2026 s. 91(2)(e)
Sch. 2sum substitutedFinance Act 2026 s. 91(2)(b)
Sch. 1 Tablewords insertedVaping Products (Production, Duty Stamps and Commencement) 2026 reg. 42(4)
art. 1A(1)substitutedVaping Products (Production, Duty Stamps and Commencement) 2026 reg. 42(2)
art. 4words substitutedVaping Products (Production, Duty Stamps and Commencement) 2026 reg. 42(3)
Sch. 1 para. 1omittedTravellers’ Allowances 2026 art. 4(a)
Sch. 1 para. 2omittedTravellers’ Allowances 2026 art. 4(a)
Sch. 2words substitutedTravellers’ Allowances 2026 art. 5(a)(i)
Sch. 2word substitutedTravellers’ Allowances 2026 art. 5(a)(ii)
Sch. 2words omittedTravellers’ Allowances 2026 art. 5(a)(iii)
Sch. 2words omittedTravellers’ Allowances 2026 art. 5(b)
Sch. 2words omittedTravellers’ Allowances 2026 art. 5(c)(i)
Sch. 2words substitutedTravellers’ Allowances 2026 art. 5(c)(ii)
Sch. 1 para. 3omittedTravellers’ Allowances 2026 art. 4(a)
Sch. 1words substitutedTravellers’ Allowances 2026 art. 4(b)(i)(aa)
Sch. 1words insertedTravellers’ Allowances 2026 art. 4(b)(i)(bb)
Sch. 1word substitutedTravellers’ Allowances 2026 art. 4(b)(i)(cc)
Sch. 1words substitutedTravellers’ Allowances 2026 art. 4(b)(ii)(aa)
Sch. 1words substitutedTravellers’ Allowances 2026 art. 4(b)(ii)(bb)
Sch. 1words substitutedTravellers’ Allowances 2026 art. 4(b)(ii)(cc)
art. 4words substitutedTravellers’ Allowances 2026 art. 3

CUSTOMS AND EXCISE

APPROVED BY THE HOUSE OF COMMONS

Made 28th March 1994

Laid before the House of Commons 29th March 1994

Coming into force 1st April 1994

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 13(1) and (3) of the Customs and Excise Duties (General Reliefs) Act 1979f1and of all other powers enabling them in that behalf, hereby make the following Order:C1

Annotations to the whole text

Modifications

C1

Order as it had effect immediately before IP completion day continued in respect of persons entering Northern Ireland (with modifications) (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1619), regs. 1, 2-6 (as amended (1.2.2025) by S.I. 2025/96, reg. 1(2), Sch. 2 para. 10(2))

Footnotes

f1

1979 c. 3; section 13 was amended by the Finance Act 1984 (c. 43), section 15 and by the Finance (No. 2) Act 1992 (c. 48), section 1 and Schedule 1, paragraph 8; section 18 applies the definition of “the Commissioners” in section 1(1) of the Customs and Excise Management Act 1979 (c. 2).

Contents

  1. 1Article 1
  2. 1AInterpretation
  3. 2Travellers’ reliefs – Great Britain
  4. 3Article 3
  5. 4Article 4
  6. 5Article 5
  7. 6Simplified calculation of excise duty
  8. Signature
  9. Schedule 1Schedule 1
  10. 1Paragraph 1
  11. 2Paragraph 2
  12. 3Paragraph 3
  13. Schedule 2SIMPLIFIED CALCULATION OF EXCISE DUTY (GREAT BRITAIN)
  14. Explanatory note

1I1C1

This Order may be cited as the Travellers Allowances Order 1994 and shall come into force on 1st April 1994.

1AInterpretationC1F1

(1)

In this Order “excise goods” means any goods chargeable with excise duty by virtue of any provision of—

(a)

F2Part 2 of the Finance (No. 2) Act 2023; or

(b)

the Tobacco Products Duty Act 1979.

(2)

For the purposes of this Order, goods shall be treated as contained in a person’s personal luggage where they are carried with or accompanied by that person or, if intended to accompany that person, were at the time of that person’s departure for the UK consigned by that person as personal luggage to the transport operator with whom that person travelled.

2Travellers’ reliefs – Great BritainF7I1C1

(1)

Subject to the following provisions of this Order a person F1... shall on entering the United Kingdom F2at a place in Great Britain be relieved from payment of value added tax and excise duty on goods of the descriptions and in the quantities shown in F3Schedule 1 to this Order F4... contained in his personal luggage.

F5(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F6(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3I1C1

The reliefs afforded under this Order are subject to the condition that the goods in question, as indicated by their nature or quantity or otherwise, are not imported for a commercial purpose nor are used for such purpose; and if that condition is not complied with in relation to any goods, those goods shall, unless the non-compliance was sanctioned by the Commissioners, be liable to forfeiture.

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4I1C1

No relief shall be afforded under this Order to any person under the age of 17 in respect of tobacco products F1, alcoholic beverages and alcohol.

5I1C1

The following Orders are revoked—

  • The Customs Duty (Personal Reliefs) (No. 1) Order 1968f1;

  • The Customs Duty (Personal Reliefs) (No. 1) Order 1968 (Amendment) Order 1972f2;

  • The Customs Duty (Personal Reliefs) (No. 1) Order 1968 (Amendment) Order 1978f3;

  • The Customs Duty (Personal Reliefs) (No. 1) Order 1968 (Amendment) Order 1979f4;

  • The Customs Duty (Personal Reliefs) (No. 1) Order 1968 (Amendment) Order 1982f5;

  • The Customs Duty (Personal Reliefs) (No. 1) Order 1968 (Amendment) Order 1984f6;

  • The Customs Duty (Personal Reliefs) (No. 1) Order 1968 (Amendment) Order 1985f7;

  • The Customs Duty (Personal Reliefs) (No. 1) Order 1968 (Amendment) Order 1986f8;

  • The Customs Duty (Personal Reliefs) (Amendment) Order 1989f9;

  • The Customs Duty (Personal Reliefs) (Amendment) Order 1991f10;

  • The Customs Duty (Personal Reliefs) (Amendment) Order 1992f11.

6Simplified calculation of excise dutyF1C1

(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.

(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.

(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.

Signature

Martin Brown

Commissioner of Customs and Excise

New King s Beam House

22 Upper Ground

LONDON SE1 9PJ

28th March 1994

Schedule 1C1F1F2

DescriptionQuantity
Goods other than fuel and those described below

Total value F3£390 or less, if the person F4travelled by air, sea or rail.

Total value F5£270 or less, if the person F6travelled by way of private pleasure-flying or private pleasure-sea-navigation.

Notes:

  1. (a)

    F7...

  2. (b)

    Private pleasure-flying or private pleasure-sea-navigation F8... refers to the use of an aircraft or a sea-going vessel by its owner or the person who enjoys its use either through hire or through any other means, for purposes other than commercial and in particular other than for the carriage of passengers or goods or for the supply of services for consideration or for the purposes of public authorities.

  3. (c)

    The value of an individual item must not be split up.

  4. (d)

    The value of the person’s personal luggage if imported temporarily or re-imported following its temporary export, and of medicinal products required to meet the person’s personal needs, is excluded from consideration.

  5. (e)

    F9...

Alcoholic beverages and alcohol, other than beer and still wine

F104 litres of alcohol and alcoholic beverages of an alcoholic strength exceeding 22% by volume, or undenatured ethyl alcohol of 80% by volume and over; or

9 litres of alcohol and alcoholic beverages of an alcoholic strength not exceeding 22% by volume.

Notes:

  1. (f)

    Each respective amount represents 100% of the total relief afforded for alcohol and alcoholic beverages.

  2. (g)

    For any one person, the relief applies to any combination of the types of alcohol and alcoholic beverage described, provided that the aggregate of the percentages used up from the relief the person is afforded for such alcohol and alcoholic beverage does not exceed 100%.

  3. (h)

    ...

Beer

F1142 litres or less

Notes:

  1. (i)

    ...

Still wine

F1218 litres or less

Notes:

  1. (j)

    ...

Tobacco products

200 cigarettes, or 100 cigarillos, or 50 cigars, or 250 grams of smoking tobacco F13, or 200 sticks of tobacco for heating.

Notes:

  1. (k)

    Each respective amount represents 100% of the total relief afforded for tobacco products.

  2. (l)

    For any one person, the relief applies to any combination of tobacco products provided that the aggregate of the percentages used up from the relief the person is afforded for such products does not exceed 100%.

  3. (m)

    A cigarillo is a cigar of maximum weight 3 grams.

  4. (n)

    ...

1F1F2

Paragraphs 2 and 3 apply for the purposes of this Schedule and Schedule 2 (simplified calculation of excise duty (Great Britain)).

2F1F2

Wine is still if it is not sparkling.

3F1F2

(1)

Wine that is for the time being in a closed container is sparkling if—

(a)

due to the presence of carbon dioxide or any other gas, the pressure in the container, measured at a temperature of 20°C, is not less than 3 bars in excess of atmospheric pressure;

(b)

regardless of the pressure in the container, the container has a mushroom-shaped stopper (whether solid or hollow) held in place by a tie or fastening.

(2)

Wine that is not for the time being in a closed container is sparkling if it has characteristics similar to those of wine that has been removed from a closed container and that, before removal, fell within sub-paragraph (1)(a).

Schedule 2SIMPLIFIED CALCULATION OF EXCISE DUTY (GREAT BRITAIN)C1F1

Article 6

DescriptionA: Rate of Excise DutyB:Upper threshold
Alcoholic beverages and alcohol—
BeerF2£0.95 per litre110 litres
Still wineF3£3.52 per litre90 litres
Sparkling wineF4£3.52 per litre60 litres
Cider F5£0.48 per litre20 litres
Sparkling cider of an alcoholic strength not exceeding 5.5% by volume F6£0.48 per litre20 litres
Sparkling cider of an alcoholic strength exceeding 5.5% but less than 8.5% by volume F7£1.86 per litre20 litres
F8other fermented productsF9£3.52 per litre20 litres
SpiritsF10£12.75 per litre10 litres
Tobacco products—
CigarettesF11£471.93 per 1000 cigarettes800 cigarettes
Hand rolling tobaccoF12£503.80 per kilogram1 kilogram
Other smoking tobacco and chewing tobaccoF13£193.87 per kilogram1 kilogram
CigarsF14£440.93 per kilogram200 cigars

Cigarillos

(a cigarillo is a cigar weighing no more than 3 grams each)

F15£440.93 per kilogram400 cigarillos
Tobacco for heatingF16£109.01 per 1000 sticks800 sticks

Explanatory note

(This note is not part of the Order)

This Order consolidates, with changes as mentioned below, the provisions of, and amendments made to, the Customs Duties (Personal Reliefs) (No. 1) Order 1968. I grants allowances in respect of excise duties and value added tax on goods contained in the baggage of persons entering the UK and imported for personal use. The allowances apply to restricted quantities of tobacco products, alcoholic beverages, perfume and toilet water; and other goods up to a value of £136.

The Order introduces a single set of allowances for all travellers, including the crew of ships and aircraft, who land outside the EC. Therefore such crew will be entitled, from 1st April 1994, to the full travellers' allowances instead of the reduced allowances which previously applied.

To qualify for the allowances persons arriving in the United Kingdom must have landed in places outside the EC. Therefore one of the effects of the Order is to withdraw entitlement to allowances formerly available to crew or other travellers who do not land anywhere outside the EC during the course of a journey.

Council Directive 94/4/EC (OJ No. L 60, 3.3.94, p.14) which amended Council Directive 69/169/EEC (OJ No. L133, 4.6.69, p.6.) increased the “other goods” allowance to 175 ECU from 1st April 1994 (representing an increase from £36 to £136). For this allowance to apply to more than one item the total value of the items must now fall within the limit.

Parallel relief from Customs duty is given by Council Regulation (EC) No. 355/94(OJ No. L 46, 18.2.94, p.5) which amended Council Regulation (EEC) No. 918/83(OJ No. L105, 23.4.83, p.1.).