Changes to alcoholic product categories for travellers’ duty-free allowances
Published 8 September 2026
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Who is likely to be affected
Individuals bringing alcohol into Great Britain (England, Scotland and Wales) in their personal luggage.
General description of the measure
This measure amends the Travellers’ Allowances Order 1994 as it applies in Great Britain.
It updates the categorisation of alcoholic products within the duty-free allowances so that cider is moved to the same category as beer, and sparkling wine, which currently sits within the ‘drinks up to 22% alcoholic strength by volume’ category, is included within a single wine category.
The overall duty-free allowance limits for beer and wine remain unchanged.
For example, cider will move from a separate 9 litre allowance into the 42 litre beer category, and sparkling wine from a 9 litre allowance into the 18 litre wine category. This means some travellers will be able to bring back more of certain products duty-free, while others who currently maximise allowances across categories will be able to bring back less in total.
The measure also increases the threshold up to which the simplified rate can be applied to still and sparkling cider from 20 litres to 110 litres, aligning cider with the threshold for beer. This means that travellers can apply the simplified rate to larger quantities of cider brought in excess of their duty-free allowance, up to 110 litres. Above this threshold, the standard alcohol duty rates apply.
These changes simplify the way alcohol allowances are applied for travellers and improves consistency.
Policy objective
The measure aims to simplify the travellers’ allowances system and ensure consistent treatment of similar alcoholic products, by aligning allowance categories and terminology with the reformed alcohol duty system.
This is intended to provide a clearer and more intuitive framework for travellers.
Background to the measure
At Budget 2025, the government announced changes to how alcoholic products are grouped within duty-free allowances.
These changes follow a review of travellers’ allowances after EU exit, which identified areas where the structure of allowances could be simplified. In particular, differences in how similar products are categorised highlighted scope to improve consistency.
This builds on the wider reform of alcohol duty introduced in 2023, which simplified the alcohol duty system by applying strength-based taxation to all alcoholic products and aligned the treatment of still and sparkling wines.
Detailed proposal
Operative date
The measure will have effect from 1 October 2026.
Current law
Travellers’ allowances are set out in the Travellers’ Allowances Order 1994, which specifies the categories of goods and the thresholds at which duty-free allowances and simplified rates apply.
Proposed revisions
This Statutory Instrument amends the Travellers’ Allowances Order 1994 to update the categorisation of alcoholic products and the thresholds for simplified rates, aligning the allowances framework with the reformed alcohol duty system.
The changes:
- move cider from the ‘drinks up to 22% alcoholic strength by volume’ category into the same category as beer
- replace the existing still wine category with a single wine category including sparkling wine, with sparkling wine moving from the ‘drinks up to 22% alcoholic strength by volume’ category to the wine category
- replace references to ‘alcoholic beverages’ and ‘alcohol’ with ‘alcoholic products’, in line with the Finance (No. 2) Act 2023
- increase the threshold up to which simplified rates apply to cider and sparkling cider from 20 litres to 110 litres
The simplified rates thresholds for other alcoholic products remain unchanged.
These changes are made through amendments to the Travellers’ Allowances Order 1994.
Summary of impacts
Exchequer impact (£ million)
| 2025 to 2026 | 2026 to 2027 | 2027 to 2028 | 2028 to 2029 | 2029 to 2030 | 2030 to 2031 |
|---|---|---|---|---|---|
| Empty | Empty | Empty | Empty | Empty | Empty |
The final costing will be subject to scrutiny by the Office for Budget Responsibility and will be set out at a future fiscal event.
Economic impact
This measure is not expected to have any significant macroeconomic impacts.
Impact on individuals, households and families
This measure will impact individuals who utilise the travellers’ allowances to bring alcoholic products into Great Britain in their personal luggage.
Travellers will not need to do anything differently, as the overall duty-free allowance limits remain unchanged.
However, the changes will allow different combinations of alcoholic products to be brought within those limits, meaning some individuals may be able to bring back more of certain products, but less of others, than under the current rules.
This is expected to provide greater flexibility overall, although some travellers will no longer be able to maximise the same product choices as before.
The measure simplifies the way allowances are presented and is expected to make the system easier to understand.
The measure is not expected to impact on family formation, stability or breakdown.
This measure is expected overall to have no impact on individuals’ experience of dealing with HMRC as the change does not change how they interact with HMRC.
Equalities impacts
This measure may apply to individuals regardless of their protected characteristics.
HMRC does not currently hold data on the protected characteristics of individuals who bring alcoholic products into Great Britain in their personal luggage, and so cannot assess if there are any disproportionate impacts to protected groups.
Administrative impact on business including civil society organisations
This measure is expected to have a negligible administrative impact on businesses.
Some businesses may update guidance or customer-facing material to reflect the revised categorisation of alcoholic products, but no significant ongoing compliance changes are expected.
This measure is not expected to disproportionately impact civil society organisations.
This measure is expected overall to have no impact on businesses’ experience of dealing with HMRC as the change does not change how they interact with HMRC.
Operational impact (£ million) (HMRC or other)
Changes will be required to some HMRC systems and guidance to reflect the updated categories and thresholds, with an estimated cost of £0.5 million.
Other impacts
Other impacts have been considered and none have been identified.
Monitoring and evaluation
The measure will be monitored through routine HMRC data collection and engagement with stakeholders.
No formal evaluation is planned at this stage.
Further advice
If you have any questions about this change, please email Alcohol Policy: mailbox.alcoholpolicy@hmrc.gov.uk.
Declaration
Dan Tomlinson MP, Exchequer Secretary to the Treasury, has read this tax information and impact note and is satisfied that — given the available evidence — it represents a reasonable view of the likely costs, benefits and impacts of the measure.