---
title: "The Travellers’ Allowances (Amendment) Order 2026"
id: 7e0efc96-42f6-4ea7-86bd-99f40026c1b7
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2026/981
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/7e0efc96-42f6-4ea7-86bd-99f40026c1b7
language: en
in_force_from: 2026-09-07
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2026/981/data.xml
read_on: 2026-11-10
sha256: ce2abd471619d0058a739fa28d82c1bdd70d4e5d19f981334d2c7566e85eabf2
provisions: 6
---

# The Travellers’ Allowances (Amendment) Order 2026

## Title and introductory text {#prelims}

2026 No. 981
EXCISE
The Travellers’ Allowances (Amendment) Order 2026
Approved by the House of Commons
Made
at 9.00 a.m. on 7th September 2026
Laid before the House of Commons
at 5.00 p.m. on 7th September 2026
Coming into force in accordance with article 1
The Commissioners for His Majesty’s Revenue and Customs make this Order in exercise of the powers conferred by section 13(1) and (3) of the Customs and Excise Duties (General Reliefs) Act 1979.

## 1 Citation and commencement {#article-1}

(1) This Order may be cited as the Travellers’ Allowances (Amendment) Order 2026.
(2) This article and articles 2, 4, and 5 come into force on 1st October 2026.
(3) Article 3 comes into force immediately after the coming into force of regulation 42 of the Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026.

## 2 Amendments to the Travellers’ Allowances Order 1994 {#article-2}

The Travellers’ Allowances Order 1994 is amended in accordance with articles 3 to 5.

## 3 {#article-3}

In article 4 for “alcoholic beverages, alcohol” substitute “alcoholic products”.

## 4 {#article-4}

In Schedule 1—
(a) omit paragraphs 1, 2, and 3;
(b) in the table—
(i) in the column headed “Description”—
(aa) for “Alcoholic beverages and alcohol, other than beer and still wine” substitute “Alcoholic products other than beer, cider, and wine”;
(bb) after “Beer” insert “or cider”;
(cc) for “Still wine” substitute “Wine”;
(ii) in the column headed “Quantity”—
(aa) in the entry for alcoholic products other than beer, cider and wine (as redescribed by sub-paragraph (b)(i)(aa)), for “alcohol and alcoholic beverages”, in both places those words occur, substitute “alcoholic products”;
(bb) in Note (f) for “alcohol and alcoholic beverages” substitute “alcoholic products”;
(cc) in Note (g) for “alcohol and alcoholic beverage”, in both places it occurs, substitute “alcoholic product”.

## 5 {#article-5}

In Schedule 2, in the table—
(a) in the column headed “Description”—
(i) for the heading “Alcoholic beverages and alcohol” substitute “Alcoholic products”;
(ii) for “Still wine” substitute “Wine”;
(iii) Omit “Sparkling wine”;
(b) in the column headed “A: Rate of Excise Duty”, omit “£3.40 per litre” in the second place that it occurs.
(c) in the column headed “B:Upper threshold”—
(i) omit “60 litres”;
(ii) for “20 litres” in the first, second and third place that it occurs substitute “110 litres”.