Travellers' Allowances (Amendment) Order 2026

James Murray Excerpts

Monday 19th October 2026 General Committees

[The Financial Secretary to the Treasury and Paymaster General (James Murray)]

I beg to move,

That this House has considered the Travellers’ Allowances (Amendment) Order 2026 (SI, 2026, No. 981).

It is a pleasure to serve under your chairship, Mr Stringer. The purpose of the order is straightforward: it updates the way alcoholic products are grouped within the duty-free allowances available to travellers entering the UK from the rest of the world. The changes make the system simpler, clearer and more consistent with the alcohol duty reforms introduced in 2023.

The order makes four principal changes. First, cider moves into the same allowance category as beer. That means that cider now forms part of the 42-litre beer allowance instead of the separate nine-litre allowance for drinks of up to 22% alcohol by volume. Secondly, the existing still wine category is replaced by a single wine category covering both still and sparkling wine. Sparkling wine now forms part of the 18-litre wine allowance rather than the separate nine-litre category for drinks of up 22% alcohol by volume. Thirdly, the order updates the terminology used in the 1994 order by replacing references to “alcoholic beverages” with “alcoholic products”, in line with the Finance (No.2) Act 2023. Finally, where travellers exceed their duty-free allowance, simplified rates of duty may apply up to specified thresholds before standard rates of duty apply. The order raises the simplified rate threshold for still and sparkling cider from 20 litres to 110 litres, bringing it in line with beer. The thresholds for other alcohol products are unchanged.

Travellers will not need to do anything differently when using the allowances, but the revised categories change the combinations of products that can be brought into the UK duty-free. The changes were announced at the 2025 Budget and follow a review of travellers’ allowances after our exit from the European Union. That review identified areas where the structure could be simplified and similar alcoholic products could be treated more consistently. Individuals travelling to Northern Ireland from the EU continue to operate under separate arrangements that were retained following the exit from the EU.

The measure is not expected to have any significant macroeconomic impact. Its administrative impact on businesses is expected to be negligible, although some businesses may update guidance or customer-facing material. His Majesty’s Revenue and Customs systems and guidance have been updated to reflect the new categories and thresholds. The order took effect from 1 October 2026. I commend it to the Committee.

--- Later in debate ---

[James Murray]

I thank hon. Members for their contributions. I welcome the support of the official Opposition for this measure, and acknowledge the long-standing conversations that the hon. Member for Grantham and Bourne and I have had on different sides of the aisle along Committee corridor. The order delivers a targeted simplification of the travellers’ allowances rules. It aligns the treatment of cider with beer, brings still and sparkling wine into a single wine category, updates the statutory terminology and aligns the simplified rate threshold for cider with that of beer.

The shadow Minister, the hon. Member for Grantham and Bourne, asked how many people would be affected and which ports would be impacted. This is a change to the overall way in which the duty system works. Although individual travellers will not need to do anything differently when using the allowance, the revised categories will have changed the combinations that can be brought into the UK duty-free. The existing 42-litre beer allowance remains unchanged, but cider is now included in that allowance. Likewise, still and sparkling wine now share a single 18-litre wine allowance. The purpose of the changes was not to alter the way that individual travellers interact with HMRC, but to provide clearer and more consistent frameworks for the combinations of alcohol products that people may bring into the UK.

The Government recognise that the changes have affected travellers differently. Some travellers are now able to bring back more of certain products duty-free, while those who previously maximised allowances across separate categories may be able to bring back less of those products in total. However, the overall duty-free allowance remains the same. The revised approach therefore offers greater consistency between similar products, and better reflects the reformed alcohol duty system.

[Gareth Davies]

I apologise, but I am specifically interested in those who already maximise their allowance. What is the Government’s assessment of the impact on those individuals, to whom this measure will be detrimental?

[James Murray]

The overall volume of alcohol that individual travellers are allowed to bring back remains the same; it is the categories that different alcohol products fall into that is changing. Where people have previously maximised allowances across separate categories, they may be able to bring back less of those products in total. Overall, individual travellers still have access to the same total volume of products, but spread across different categories that are grouped in slightly different ways. As I said, it offers greater consistency between similar products. I mentioned that beer and cider and still and sparkling wine are grouped together in specific categories of the allowance, which better reflects the reformed alcohol duty system.

The shadow Minister asked about the impact on different ports and businesses. I can reassure him that the measure is expected to have no significant macroeconomic impact and only a negligible administrative impact on businesses, but HMRC will, of course, monitor the change through routine data collection and engagement with stakeholders. I commend the order to the Committee.

Question put and agreed to.