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Article 1A InterpretationC1F1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(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.

Annotations

Textual amendments

F1

Art. 1A inserted (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 3 (with reg. 22)

F2

Words in art. 1A substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 8(2)

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))