Guidance
The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020
This tax information and impact note is about travellers arriving in or departing from Great Britain with goods for their personal use in their accompanied luggage.
Documents
Details
This measure covers the changes the government will make at the end of the 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 (England, Scotland and Wales) in travellers’ luggage.
The new rules will also cover the provision of duty-free sales to passengers bound for EU destinations at ports, airports and international railway stations and on-board ships, planes and trains on international routes.
Published 3 December 2020