Global Daily Tax News, UK Amending Duty-Free Alcohol Allowances, (Sep 14, 2026)

The United Kingdom and the Isle of Man will introduce new duty-free alcohol allowances from October 1, 2026.

The Travellers' Allowances Order 1994 is being amended in the UK, to, among other things, update the categorization of alcoholic products within the duty-free allowances so that cider is moved to the same category as beer, and sparkling wine (currently within the "drinks up to 22 percent alcoholic strength by volume" category) is included within a single wine category.

As a result of the changes, cider will have a duty-free allowance of 42 litres and be included in the "beer" category (up from nine litres); and sparkling wine will have a duty-free allowance of 18 litres and be included in the "wine" category (up from nine litres).

The Isle of Man Government said the changes are intended to provide travellers "greater flexibility to bring back a wider mix of products within the beer and wine allowances, rather than being limited by separate category thresholds." It added: "However, travellers who currently make full use of allowances across multiple alcohol categories may see a reduction in the overall quantity of alcohol they are entitled to bring back duty-free."

The territories will also increase 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.

Alcohol duty is a "common duty" shared between the Isle of Man and the United Kingdom under the Customs and Excise Agreement 1979. The Agreement requires the Isle of Man and the UK to maintain broadly aligned legislation in relation to common duties, including alcohol duty.