Following endorsement by the EC Commission, the ECOFIN Council on 18 March 1991 confirmed their previous agreement of 17 December 1990 to Ireland's request for a derogation in relation to travellers' allowances as a replacement to the 48-hour rule restrictions.
Under the new arrangements, travellers who have been out of the State for less than 24 hours, and who are not frontier workers, will be entitled to import, free of duty, the following quantities of goods (whether obtained duty-paid in another country or duty free): 150 cigarettes; ¾ litre of alcoholic drinks exceeding 22 per cent volume (e.g. whiskey, brandy, gin, rum, vodka) or 1½ litres of alcoholic drinks not exceeding 22 per cent volume (e.g. some liqueurs, champagne, port, sherry) plus 2½* litres of still wine.
*2 litres if obtained duty free or outside the EC.
In addition, such travellers will also be entitled to import, free of tax, other goods purchased tax paid in other countries of the EC to the value of £85, subject to no single item exceeding £65 in value and to a maximum of 12 litres of beer. The 12 litre beer limitation also applies to frontier workers. The existing value limit of £34 per person for other dutiable goods purchased tax free in the EC or obtained outside the EC will continue to apply, subject to a maximum of 12 litres of beer.
The existing normal entitlements will continue to apply to travellers who have been outside the State for more than 24 hours, subject to a maximum of 25 litres of beer.
The existing normal entitlements will continue to apply to travellers who have been outside the State for more than 24 hours, subject to a maximum of 25 litres of beer.