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In force since 2026-09-07, as the publisher states.
Copy read on 2026-11-10. The page it was read from
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
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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.
Propose a change(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.
Propose a changeThe Travellers’ Allowances Order 1994 is amended in accordance with articles 3 to 5.
Propose a changeIn article 4 for “alcoholic beverages, alcohol” substitute “alcoholic products”.
Propose a changeIn 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”.
Propose a changeIn 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”.
Propose a change