Explanatory note

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.).