The Travellers' Allowances Order 1994

1.  This Order may be cited as the Travellers Allowances Order 1994 and shall come into force on 1st April 1994.

2.—(1) Subject to the following provisions of this Order a person who has travelled from a third country shall on entering the United Kingdom be relieved from payment of value added tax and excise duty on goods of the descriptions and in the quantities shown in the Schedule to this Order obtained by him in a third country and contained in his personal luggage.

(2) For the purposes of this article—

(a) goods shall be treated as contained in a person s personal luggage where they are carried with or accompanied by the person or, if intended to accompany him, were at the time of his departure for the United Kingdom consigned by him as personal luggage to the transport operator with whom he travelled;

(b) a person shall not be treated as having travelled from a third country by reason only of his having arrived from its territorial waters or air space;

(c) “third country”, in relation to relief from excise duties, shall mean a place to which Council Directive 92/12/EEC of 25th February 1992(1)does not apply; and, in relation to relief from value added tax, shall have the meaning given by Article 3(1) of Council Directive 77/388/EEC of 17th May 1977(2)(as substituted byArticle 1.1 of Council Directive 91/680/EEC of 16th December 1991(3)).

3.  The reliefs afforded under this Order are subject to the condition that the goods in question, as indicated by their nature or quantity or otherwise, are not imported for a commercial purpose nor are used for such purpose; and if that condition is not complied with in relation to any goods, those goods shall, unless the non-compliance was sanctioned by the Commissioners, be liable to forfeiture.

4.  No relief shall be afforded under this Order to any person under the age of 17 in respect of tobacco products or alcoholic beverages.

5.  The following Orders are revoked—

• The Customs Duty (Personal Reliefs) (No. 1) Order 1968(4);

• The Customs Duty (Personal Reliefs) (No. 1) Order 1968 (Amendment) Order 1972(5);

• The Customs Duty (Personal Reliefs) (No. 1) Order 1968 (Amendment) Order 1978(6);

• The Customs Duty (Personal Reliefs) (No. 1) Order 1968 (Amendment) Order 1979(7);

• The Customs Duty (Personal Reliefs) (No. 1) Order 1968 (Amendment) Order 1982(8);

• The Customs Duty (Personal Reliefs) (No. 1) Order 1968 (Amendment) Order 1984(9);

• The Customs Duty (Personal Reliefs) (No. 1) Order 1968 (Amendment) Order 1985(10);

• The Customs Duty (Personal Reliefs) (No. 1) Order 1968 (Amendment) Order 1986(11);

• The Customs Duty (Personal Reliefs) (Amendment) Order 1989(12);

• The Customs Duty (Personal Reliefs) (Amendment) Order 1991(13);

• The Customs Duty (Personal Reliefs) (Amendment) Order 1992(14).

Martin Brown

Commissioner of Customs and Excise

New King s Beam House

22 Upper Ground

LONDON SE1 9PJ

28th March 1994