Citation and commencement

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(3).

Amendments to the Travellers’ Allowances Order 1994

2. The Travellers’ Allowances Order 1994(4) is amended in accordance with articles 3 to 5.

3. In article 4 for “alcoholic beverages, alcohol” substitute “alcoholic products”(5).

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. 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”.