Statutory Instruments

1994 No. 955

CUSTOMS AND EXCISE

The Travellers' Allowances Order 1994_cross-notes_I1

APPROVED BY THE HOUSE OF COMMONS

Made

28th March 1994

Laid before the House of Commons

29th March 1994

Coming into force

1st April 1994

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 13(1) and (3) of the Customs and Excise Duties (General Reliefs) Act 1979(1)and of all other powers enabling them in that behalf, hereby make the following Order:

1. This Order may be cited as the Travellers Allowances Order 1994 and shall come into force on 1st April 1994.

[^F1Interpretation_cross-notes

1A.—(1)In this Order “excise goods” means any goods chargeable with excise duty by virtue of any provision of—

(a)[^F2Part 2 of the Finance (No. 2) Act 2023^F2]; or

(b)the Tobacco Products Duty Act 1979.

(2)For the purposes of this Order, goods shall be treated as contained in a person’s personal luggage where they are carried with or accompanied by that person or, if intended to accompany that person, were at the time of that person’s departure for the UK consigned by that person as personal luggage to the transport operator with whom that person travelled.^F1]

[^F3Travellers’ reliefs – Great Britain^F3]_cross-notes_I2_,_I3_,_I4_,_I5

^F4^,^F72.—(1) Subject to the following provisions of this Order a person ... shall on entering the United Kingdom [^F5at a place in Great Britain^F5] be relieved from payment of value added tax and excise duty on goods of the descriptions and in the quantities shown in [^F6Schedule 1^F6] to this Order ... contained in his personal luggage.

^F8(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

^F9(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3. The reliefs afforded under this Order are subject to the condition that the goods in question, as indicated by their nature or quantity or otherwise, are not imported for a commercial purpose nor are used for such purpose; and if that condition is not complied with in relation to any goods, those goods shall, unless the non-compliance was sanctioned by the Commissioners, be liable to forfeiture.

^F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4. No relief shall be afforded under this Order to any person under the age of 17 in respect of tobacco products [^F11, alcoholic beverages and alcohol^F11] .

5. The following Orders are revoked—

The Customs Duty (Personal Reliefs) (No. 1) Order 1968(2);
The Customs Duty (Personal Reliefs) (No. 1) Order 1968 (Amendment) Order 1972(3);
The Customs Duty (Personal Reliefs) (No. 1) Order 1968 (Amendment) Order 1978(4);
The Customs Duty (Personal Reliefs) (No. 1) Order 1968 (Amendment) Order 1979(5);
The Customs Duty (Personal Reliefs) (No. 1) Order 1968 (Amendment) Order 1982(6);
The Customs Duty (Personal Reliefs) (No. 1) Order 1968 (Amendment) Order 1984(7);
The Customs Duty (Personal Reliefs) (No. 1) Order 1968 (Amendment) Order 1985(8);
The Customs Duty (Personal Reliefs) (No. 1) Order 1968 (Amendment) Order 1986(9);
The Customs Duty (Personal Reliefs) (Amendment) Order 1989(10);
The Customs Duty (Personal Reliefs) (Amendment) Order 1991(11);
The Customs Duty (Personal Reliefs) (Amendment) Order 1992(12).

[^F12Simplified calculation of excise duty_cross-notes

6.—(1)This article has effect for the purposes of calculating the excise duty payable by a person entering the United Kingdom at a place in Great Britain on excise goods contained in the person’s personal luggage.

(2)The person may elect for paragraph (3) to apply provided that the upper threshold given in column B of the Table in Schedule 2 and applicable to any of the goods is not exceeded.

(3)Where this paragraph applies, the sum calculated by applying the rate specified in column A of that Table in respect of a description of goods is treated as the amount of excise duty payable on any goods of that description.^F12]

Martin Brown

Commissioner of Customs and Excise

New King s Beam House

22 Upper Ground

LONDON SE1 9PJ

28th March 1994

Article 2

[^F13SCHEDULE [^F141^F14]

[^F151.Paragraphs 2 and 3 apply for the purposes of this Schedule and Schedule 2 (simplified calculation of excise duty (Great Britain)).

2.Wine is still if it is not sparkling.

3.—(1)Wine that is for the time being in a closed container is sparkling if—

(a)due to the presence of carbon dioxide or any other gas, the pressure in the container, measured at a temperature of 20°C, is not less than 3 bars in excess of atmospheric pressure;

(b)regardless of the pressure in the container, the container has a mushroom-shaped stopper (whether solid or hollow) held in place by a tie or fastening.

(2)Wine that is not for the time being in a closed container is sparkling if it has characteristics similar to those of wine that has been removed from a closed container and that, before removal, fell within sub-paragraph (1)(a).^F15]

Description	Quantity
Goods other than fuel and those described below	Total value [^F16£390^F16] or less, if the person [^F17travelled by air, sea or rail^F17]. Total value [^F18£270^F18] or less, if the person [^F19travelled by way of private pleasure-flying or private pleasure-sea-navigation^F19]. Notes: (a) ^F20... (b) Private pleasure-flying or private pleasure-sea-navigation ^F21... refers to the use of an aircraft or a sea-going vessel by its owner or the person who enjoys its use either through hire or through any other means, for purposes other than commercial and in particular other than for the carriage of passengers or goods or for the supply of services for consideration or for the purposes of public authorities. (c) The value of an individual item must not be split up. (d) The value of the person’s personal luggage if imported temporarily or re-imported following its temporary export, and of medicinal products required to meet the person’s personal needs, is excluded from consideration. (e) ^F22...
Alcoholic beverages and alcohol, other than beer and still wine	[^F234 litres^F23] of alcohol and alcoholic beverages of an alcoholic strength exceeding 22% by volume, or undenatured ethyl alcohol of 80% by volume and over; or [^F239 litres^F23] of alcohol and alcoholic beverages of an alcoholic strength not exceeding 22% by volume. Notes: (f) Each respective amount represents 100% of the total relief afforded for alcohol and alcoholic beverages. (g) For any one person, the relief applies to any combination of the types of alcohol and alcoholic beverage described, provided that the aggregate of the percentages used up from the relief the person is afforded for such alcohol and alcoholic beverage does not exceed 100%. (h) ^F22...
Beer	[^F2442 litres^F24] or less Notes: (i) ^F22...
Still wine	[^F2518 litres^F25] or less Notes: (j) ^F22...
Tobacco products	200 cigarettes, or 100 cigarillos, or 50 cigars, or 250 grams of smoking tobacco [^F26, or 200 sticks of tobacco for heating^F26]. Notes: (k) Each respective amount represents 100% of the total relief afforded for tobacco products. (l) For any one person, the relief applies to any combination of tobacco products provided that the aggregate of the percentages used up from the relief the person is afforded for such products does not exceed 100%. (m) A cigarillo is a cigar of maximum weight 3 grams. (n) ^F22...^F13]

[^F27SCHEDULE 2SIMPLIFIED CALCULATION OF EXCISE DUTY (GREAT BRITAIN)

Article 6

Description	A: Rate of Excise Duty	B:Upper threshold
Alcoholic beverages and alcohol—
Beer	[^F28£0.88^F28] per litre	110 litres
Still wine	[^F29£3.28^F29] per litre	90 litres
Sparkling wine	[^F30£3.28^F30] per litre	60 litres
Cider	[^F31£0.44^F31] per litre	20 litres
Sparkling cider of an alcoholic strength not exceeding 5.5% by volume	[^F32£0.44^F32] per litre	20 litres
Sparkling cider of an alcoholic strength exceeding 5.5% but less than 8.5% by volume	[^F33£1.73^F33] per litre	20 litres
[^F34other fermented products^F34]	[^F35£3.28^F35] per litre	20 litres
Spirits	[^F36£11.88^F36] per litre	10 litres
Tobacco products—
Cigarettes	[^F37£422.80^F37] per 1000 cigarettes	800 cigarettes
Hand rolling tobacco	[^F38£412.32^F38] per kilogram	1 kilogram
Other smoking tobacco and chewing tobacco	[^F39£173.68^F39] per kilogram	1 kilogram
Cigars	[^F40£395.03^F40] per kilogram	200 cigars
Cigarillos (a cigarillo is a cigar weighing no more than 3 grams each)	[^F41£395.03^F41] per kilogram	400 cigarillos
Tobacco for heating	[^F42£97.66^F42] per 1000 sticks	800 sticks^F27]

(1)

1979 c. 3; section 13 was amended by the Finance Act 1984 (c. 43), section 15 and by the Finance (No. 2) Act 1992 (c. 48), section 1 and Schedule 1, paragraph 8; section 18 applies the definition of “the Commissioners” in section 1(1) of the Customs and Excise Management Act 1979 (c. 2).

(2)

S.I. 1968/1558.

(3)

S.I. 1972/1770.

(4)

S.I. 1978/1883.

(5)

S.I. 1979/1551.

(6)

S.I. 1982/1591.

(7)

S.I. 1984/718.

(8)

S.I. 1985/1375.

(9)

S.I. 1986/2105.

(10)

S.I. 1989/2252.

(11)

S.I. 1991/1286.

(12)

S.I. 1992/3192.

footnote	commentary	related provisions	insert/omit
C1	Order as it had effect immediately before IP completion day continued in respect of persons entering Northern Ireland (with modifications) (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1619), regs. 1, 2-6 (as amended (1.2.2025) by S.I. 2025/96, reg. 1(2), Sch. 2 para. 10(2))
C1	Order as it had effect immediately before IP completion day continued in respect of persons entering Northern Ireland (with modifications) (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1619), regs. 1, 2-6 (as amended (1.2.2025) by S.I. 2025/96, reg. 1(2), Sch. 2 para. 10(2))
C1	Order as it had effect immediately before IP completion day continued in respect of persons entering Northern Ireland (with modifications) (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1619), regs. 1, 2-6 (as amended (1.2.2025) by S.I. 2025/96, reg. 1(2), Sch. 2 para. 10(2))
C1	Order as it had effect immediately before IP completion day continued in respect of persons entering Northern Ireland (with modifications) (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1619), regs. 1, 2-6 (as amended (1.2.2025) by S.I. 2025/96, reg. 1(2), Sch. 2 para. 10(2))
C1	Order as it had effect immediately before IP completion day continued in respect of persons entering Northern Ireland (with modifications) (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1619), regs. 1, 2-6 (as amended (1.2.2025) by S.I. 2025/96, reg. 1(2), Sch. 2 para. 10(2))
C1	Order as it had effect immediately before IP completion day continued in respect of persons entering Northern Ireland (with modifications) (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1619), regs. 1, 2-6 (as amended (1.2.2025) by S.I. 2025/96, reg. 1(2), Sch. 2 para. 10(2))
C1	Order as it had effect immediately before IP completion day continued in respect of persons entering Northern Ireland (with modifications) (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1619), regs. 1, 2-6 (as amended (1.2.2025) by S.I. 2025/96, reg. 1(2), Sch. 2 para. 10(2))
C1	Order as it had effect immediately before IP completion day continued in respect of persons entering Northern Ireland (with modifications) (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1619), regs. 1, 2-6 (as amended (1.2.2025) by S.I. 2025/96, reg. 1(2), Sch. 2 para. 10(2))
F1	Art. 1A inserted (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 3 (with reg. 22)	this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.	inserted
F2	Words in art. 1A substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 8(2)		substituted
F3	Art. 2 heading inserted (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 3 (with reg. 22)	this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.	inserted
F4	Words in art. 2(1) omitted (31.12.2020) by virtue of The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 4(a)(i) (with reg. 22)	this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.	omitted
F5	Words in art. 2(1) inserted (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 4(a)(ii) (with reg. 22)	this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.	inserted
F6	Words in art. 2(1) substituted (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 4(a)(iii) (with reg. 22)	this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.	substituted
F7	Words in art. 2(1) omitted (1.12.2008 with effect in accordance with art. 1(2) of the amending S.I.) by virtue of The Travellers’ Allowances (Amendment) Order 2008 (S.I. 2008/3058), art. 1(1), Sch. para. 1		omitted
F8	Art. 2(2) omitted (31.12.2020) by virtue of The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 4(b) (with reg. 22)	this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.	omitted
F9	Art. 2(3) omitted (31.12.2020) by virtue of The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 4(b) (with reg. 22)	this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.	omitted
F10	Words in art. 3 omitted (31.12.2020) by virtue of The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 5 (with reg. 22)	this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.	omitted
F11	Words in art. 4 substituted (1.12.2008 with effect in accordance with art. 1(2) of the amending S.I.) by The Travellers’ Allowances (Amendment) Order 2008 (S.I. 2008/3058), art. 1(1), Sch. para. 5		substituted
F12	Art. 6 inserted (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 6 (with reg. 22)	this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.	inserted
F13	Sch. substituted (1.12.2008 with effect in accordance with art. 1(2) of the amending S.I.) by The Travellers’ Allowances (Amendment) Order 2008 (S.I. 2008/3058), art. 1(1), Sch. para. 6		substituted
F14	Sch. renumbered as Sch. 1 (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 7(2) (with reg. 22)	this amendment (text renumbered) should be read in conjunction with other related provisions, see the commentary.	renumbered
F15	Sch. 1 paras. 1-3 inserted (1.2.2025) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential Amendments and Modifications, Revocations, Savings and Transitional Arrangements) Regulations 2025 (S.I. 2025/96), reg. 1(2), Sch. 2 para. 4(2)		inserted
F15	Sch. 1 paras. 1-3 inserted (1.2.2025) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential Amendments and Modifications, Revocations, Savings and Transitional Arrangements) Regulations 2025 (S.I. 2025/96), reg. 1(2), Sch. 2 para. 4(2)		inserted
F15	Sch. 1 paras. 1-3 inserted (1.2.2025) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential Amendments and Modifications, Revocations, Savings and Transitional Arrangements) Regulations 2025 (S.I. 2025/96), reg. 1(2), Sch. 2 para. 4(2)		inserted
F16	Sum in Sch. substituted (1.1.2010 with effect in accordance with art. 1(2) of the amending S.I.) by The Travellers’ Allowances (Amendment) Order 2009 (S.I. 2009/3172), arts. 1(1), 3(a) (with art. 1(2))	this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.	substituted
F17	Words in Sch. 1 substituted (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 7(3)(a)(i) (with reg. 22)	this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.	substituted
F18	Sum in Sch. substituted (1.1.2010 with effect in accordance with art. 1(2) of the amending S.I.) by The Travellers’ Allowances (Amendment) Order 2009 (S.I. 2009/3172), arts. 1(1), 3(b) (with art. 1(2))	this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.	substituted
F19	Words in Sch. 1 substituted (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 7(3)(a)(ii) (with reg. 22)	this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.	substituted
F20	Words in Sch. omitted (1.1.2010 with effect in accordance with art. 1(2) of the amending S.I.) by virtue of The Travellers’ Allowances (Amendment) Order 2009 (S.I. 2009/3172), arts. 1(1), 3(c) (with art. 1(2))	this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.	omitted
F21	Words in Sch. 1 omitted (31.12.2020) by virtue of The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 7(3)(b) (with reg. 22)	this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.	omitted
F22	Words in Sch. 1 omitted (31.12.2020) by virtue of The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 7(3)(c) (with reg. 22)	this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary.	omitted
F23	Words in Sch. 1 substituted (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 7(3)(d) (with reg. 22)	this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.	substituted
F24	Words in Sch. 1 substituted (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 7(3)(e) (with reg. 22)	this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.	substituted
F25	Words in Sch. 1 substituted (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 7(3)(f) (with reg. 22)	this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.	substituted
F26	Words in Sch. 1 inserted (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 7(3)(g) (with reg. 22)	this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.	inserted
F27	Sch. 2 inserted (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 8 (with reg. 22)	this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary.	inserted
F28	Sum in Sch. 2 substituted (1.8.2023) by The Alcoholic Products (Excise Duty) Regulations 2023 (S.I. 2023/806), regs. 1(1), 16(a)		substituted
F29	Sum in Sch. 2 substituted (1.8.2023) by The Alcoholic Products (Excise Duty) Regulations 2023 (S.I. 2023/806), regs. 1(1), 16(b)		substituted
F30	Sum in Sch. 2 substituted (1.8.2023) by The Alcoholic Products (Excise Duty) Regulations 2023 (S.I. 2023/806), regs. 1(1), 16(c)		substituted
F31	Sum in Sch. 2 substituted (1.8.2023) by The Alcoholic Products (Excise Duty) Regulations 2023 (S.I. 2023/806), regs. 1(1), 16(d)		substituted
F32	Sum in Sch. 2 substituted (1.8.2023) by The Alcoholic Products (Excise Duty) Regulations 2023 (S.I. 2023/806), regs. 1(1), 16(e)		substituted
F33	Sum in Sch. 2 substituted (1.8.2023) by The Alcoholic Products (Excise Duty) Regulations 2023 (S.I. 2023/806), regs. 1(1), 16(f)		substituted
F34	Words in Sch. 2 substituted (1.8.2023) by The Alcoholic Products (Excise Duty) Regulations 2023 (S.I. 2023/806), regs. 1(1), 16(g)(i)		substituted
F35	Sum in Sch. 2 substituted (1.8.2023) by The Alcoholic Products (Excise Duty) Regulations 2023 (S.I. 2023/806), regs. 1(1), 16(g)(ii)		substituted
F36	Sum in Sch. 2 substituted (1.8.2023) by The Alcoholic Products (Excise Duty) Regulations 2023 (S.I. 2023/806), regs. 1(1), 16(h)		substituted
F37	Sum in Sch. 2 substituted (22.11.2023 at 6 p.m.) by Finance Act 2024 (c. 3), s. 23(2)(a)(3)		substituted
F38	Sum in Sch. 2 substituted (22.11.2023 at 6 p.m.) by Finance Act 2024 (c. 3), s. 23(2)(b)(3)		substituted
F39	Sum in Sch. 2 substituted (22.11.2023 at 6 p.m.) by Finance Act 2024 (c. 3), s. 23(2)(c)(3)		substituted
F40	Sum in Sch. 2 substituted (22.11.2023 at 6 p.m.) by Finance Act 2024 (c. 3), s. 23(2)(d)(3)		substituted
F41	Sum in Sch. 2 substituted (22.11.2023 at 6 p.m.) by Finance Act 2024 (c. 3), s. 23(2)(e)(3)		substituted
F42	Sum in Sch. 2 substituted (22.11.2023 at 6 p.m.) by Finance Act 2024 (c. 3), s. 23(2)(f)(3)		substituted
I1	Art. 1 in force at 1.4.1994, see art. 1
I2	Art. 2 in force at 1.4.1994, see art. 1
I3	Art. 3 in force at 1.4.1994, see art. 1
I4	Art. 4 in force at 1.4.1994, see art. 1
I5	Art. 5 in force at 1.4.1994, see art. 1

Defined Term	Section/Article	ID	Scope of Application
excise goods	art. 1A.	excise_goo_lg54p6P

Defined Term

Section/Article

Scope of Application

excise goods

art. 1A.

excise_goo_lg54p6P

1994 No. 955

The Travellers' Allowances Order 1994cross-notesI1

[F1Interpretationcross-notes

[F3Travellers’ reliefs – Great BritainF3]cross-notesI2,I3,I4,I5

[F12Simplified calculation of excise dutycross-notes

[F13SCHEDULE [F141F14]

[F27SCHEDULE 2SIMPLIFIED CALCULATION OF EXCISE DUTY (GREAT BRITAIN)