The Travellers’ Allowances (Amendment) Order 2026

Published: Mon 7th Sept 26

Adjusted the types and quantities of alcohol that travellers can bring into Great Britain without paying excise duty.

This Order modifies the tax and duty-free allowances for goods imported into Great Britain by travellers in their personal luggage.

It updates the classifications for alcoholic products to include cider alongside beer, replaces references to 'still wine' with a broader 'wine' category, and adjusts the quantity thresholds for various excise goods.

The requirements apply to any individual entering Great Britain from outside the United Kingdom, while distinct rules remain in place for Northern Ireland.

Arguments For

The order states that changes to terminology are intended to conform with the definitions of alcoholic products used in the Finance (No. 2) Act 2023.
Proponents within the document's explanatory note suggest the amendments more closely align with the behaviour and expectations of travellers using duty-free allowances.
The legislation claims that the revised thresholds and descriptions may increase the maximum amount of relief available to travellers in certain cases.

Arguments Against

The explanatory note acknowledges that the changes will reduce the maximum amount of relief available in some cases, depending on the specific combination of products a traveller imports.
Legal scholars may note that the order creates different regulatory environments within the UK, as it applies to goods brought into Great Britain while Northern Ireland continues to follow the Travellers' Allowances Order 1994 as it stood prior to IP completion day (with specific modifications).
The effectiveness of the new allowances is contingent on the commencement of separate regulations regarding vaping products, which could cause confusion regarding the timing of legal effects.

-(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( c ).

This section establishes the official title of the legislation and sets the dates for when its provisions become active. Most changes take effect on 1 October 2026.

However, the update to general terminology in Article 3 is specifically timed to follow the enactment of a separate set of regulations concerning vaping products.

The Travellers' Allowances Order 1994( d ) is amended in accordance with articles 3 to 5.

This provision identifies the Travellers' Allowances Order 1994 as the primary legislation being modified.

It serves as the legal link that incorporates the subsequent changes into the existing regulatory framework for duty-free goods.

In article 4 for 'alcoholic beverages, alcohol' substitute 'alcoholic products'( e ).

This amendment replaces the phrases 'alcoholic beverages' and 'alcohol' with the standardized term 'alcoholic products'.

This aligns the document's language with the definitions found in the Finance (No. 2) Act 2023.

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'.

This section updates the descriptions of goods eligible for relief and adjusts how they are categorized.

It explicitly groups cider with beer and removes the distinction between still and other types of wine. It also replaces outdated terminology throughout the schedule to ensure consistency with current excise tax law.

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'.

This section modifies the rates and quantity limits for goods subject to excise duty.

It removes the specific category for 'Sparkling wine' and significantly increases the upper threshold for certain products from 20 litres to 110 litres.

These changes determine the maximum volume of specific alcoholic products a traveller can import before standard duty rates apply.

View Source

Culture and Sport Justice Local Government Transport

The Air Navigation (Restriction of Flying) (Tenby) Regulations 2026

Mon 7th Sept 26

Restricted the operation of unmanned aircraft below 1,400 feet in Tenby during a public gathering in September 2026.

Infrastructure Justice Transport

The Air Navigation (Restriction of Flying) (Middlesborough) (No. 2) Regulations 2026

Mon 7th Sept 26

Restricted unmanned aircraft flight in specific Middlesbrough zones for public safety on 7 September 2026.

Economy Environment Justice Trade

UK Carbon Border Tax Correction Issued

Sun 6th Sept 26

Corrected a typographical error in a statutory instrument reference within the Carbon Border Adjustment Mechanism (Administrative Provisions) Regulations 2026.

Justice Technology Transport