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)[^F2 Part 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]

Article 2

[^F13SCHEDULE [^F141^F14]

[^F15 1. 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]

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