# The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026, Regulation 42: Amendments to the Travellers’ Allowances Order 1994


(1) The Travellers’ Allowances Order 1994 is amended as follows.
(2) 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,
(b) Part 2 of the Finance (No. 2) Act 2023, or
(c) Part 4 of the Finance Act 2026.”.
(3) In article 4, for “and alcohol” substitute “, alcohol and vaping products”.
(4) In the table in Schedule 1, after the row for tobacco products insert—
“
Vaping products
50 millilitres of vaping liquid or less.
”.

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Source: https://www.legislation.gov.uk/uksi/2026/331/regulation/42 (the official version)
Page: https://openlegislation.uk/vaping-products-production-duty-stamps-and-commencement-regulations-2026/regulation-42
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.