The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations, SI 2020/1412, make changes at the end of the Brexit transition period to the rules for the VAT and excise duty treatment of goods for personal use that are brought into and taken out of Great Britain in travellers’ luggage.
EU to GB travellers will no longer be able to bring in unlimited amounts of goods without payment of UK VAT and excise duty. All passengers entering GB will be entitled to the same allowances whether they are arriving from the EU or from the rest of the world. For passengers leaving GB, the rules for duty-free sales are extended to permit duty-free sales to travellers departing GB for EU countries.
The new rules will also cover the provision of duty-free sales at ports, airports, international railway stations and on board ships, planes and trains on international routes. Specific rules in relation to travellers to and from Northern Ireland will be contained in a separate instrument.
The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations, SI 2020/1412, make changes at the end of the Brexit transition period to the rules for the VAT and excise duty treatment of goods for personal use that are brought into and taken out of Great Britain in travellers’ luggage.
EU to GB travellers will no longer be able to bring in unlimited amounts of goods without payment of UK VAT and excise duty. All passengers entering GB will be entitled to the same allowances whether they are arriving from the EU or from the rest of the world. For passengers leaving GB, the rules for duty-free sales are extended to permit duty-free sales to travellers departing GB for EU countries.
The new rules will also cover the provision of duty-free sales at ports, airports, international railway stations and on board ships, planes and trains on international routes. Specific rules in relation to travellers to and from Northern Ireland will be contained in a separate instrument.
