(This note is not part of the Order)
The table below summarises the new ‘tax and duty free’ allowances(1) 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)(2).
| Description(1) | Allowance up to |
|---|---|
(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. | |
| 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) |
The corresponding allowance for customs duty is in Article 45 of Council Regulation 918/83/EEC (OJ No L 305, 25.04.83, p 1), as amended by Council Regulation (EC) No 274/2008 (OJ No L 85, 27.03.08, p 1) .
The instrument amends S.I. 1994/955 and revokes S.I. 1995/3044, see article 2 and paragraphs 1 to 6 of the Schedule, and article 3. This better reflects Council Directive 2007/74/EC on the exemption from value added tax and excise duty of goods imported by persons travelling from third countries (i.e. from outside the European Community or its value added tax/excise areas) (OJ No L 346, 29.12.07, p 6). In particular, the geographical rules and the conditions for relief are better aligned with the Directive (see article 2 and paragraphs 1 to 5 of the Schedule). A transposition note for the Directive is available from www.hmrc.gov.uk. A full Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.