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Article 2 Travellers’ reliefs – Great BritainF7I1C1

United Kingdom

(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)

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

Annotations

Textual amendments

F1

Words in art. 2(1) omitted (31.12.2020) by virtue of The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 4(a)(i) (with reg. 22)

F2

Words in art. 2(1) inserted (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 4(a)(ii) (with reg. 22)

F3

Words in art. 2(1) substituted (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 4(a)(iii) (with reg. 22)

F4

Words in art. 2(1) omitted (1.12.2008 with effect in accordance with art. 1(2) of the amending S.I.) by virtue of The Travellers’ Allowances (Amendment) Order 2008 (S.I. 2008/3058), art. 1(1), Sch. para. 1

F5

Art. 2(2) omitted (31.12.2020) by virtue of The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 4(b) (with reg. 22)

F6

Art. 2(3) omitted (31.12.2020) by virtue of The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 4(b) (with reg. 22)

F7

Art. 2 heading 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)

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))

Commencement

I1

Art. 2 in force at 1.4.1994, see art. 1