(This note is not part of the Order)
The table below summarises the new ‘tax and duty free’ allowances6 for travellers from outside the European Community, starting on 1 December 2008 (with the value added tax allowance changing again on 1 January 2009).
This follows from the amendments this instrument makes to the Travellers’ Allowances Order 1994 (S.I. 1994/955) to give effect to Council Directive 2007/74/EC (exemptions from value added tax and excise duty of goods imported by persons travelling from third countries)7.
Description(1) | Allowance up to |
|---|---|
Goods, other than alcohol, tobacco and fuel | |
Alcohol, other than beer and still wine | 1 litre of alcoholic beverages over 22% strength by volume, or 2 litres not exceeding that strength; or the equivalent(4) |
Beer | 16 litres |
Still wine | 4 litres |
Tobacco | 200 cigarettes or 100 cigarillos or 50 cigars or 250 grams smoking tobacco or the equivalent(5) |
(1) The allowances for 60 ml perfume and 250 ml toilet water are removed. | |
(2) Before 1st January 2009, the respective total values are £300 (travel by air or sea) and £210 (travel not by air or sea). The value of individual items must not be split up, but re-imported or temporarily imported personal luggage and any medicinal products for personal needs are excluded from the calculation. | |
(3) Private pleasure-flying or private pleasure-sea-navigation does not constitute travel by air or sea. | |
(4) Determined using notes (f) and (g) in the table inserted by paragraph 6 of the Schedule. | |
(5) Determined using notes (k) to (m) in that table. | |