Regulation 42 Amendments to the Travellers’ Allowances Order 1994

The Travellers’ Allowances Order 1994^f1 is amended as follows.

In article 1A, for paragraph (1) substitute—

“(1)

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

(a)

the Tobacco Products Duty Act 1979^f2,

(b)

Part 2 of the Finance (No. 2) Act 2023^f3, or

(c)

Part 4 of the Finance Act 2026.”.

In article 4, for “and alcohol” substitute “, alcohol and vaping products”.

In the table in Schedule 1, after the row for tobacco products insert—

“

Vaping products

50 millilitres of vaping liquid or less.

”.