HM Revenue and Customs Legislation
1 statutory instrument made by HM Revenue and Customs, newest first. Each one is explained section by section in plain English.
The Travellers’ Allowances (Amendment) Order 2026
- Department: HM Revenue and Customs
- Made under: Customs and Excise Duties (General Reliefs) Act 1979
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.