Duty Free Passengers Arriving from the European Union EU
When arriving into the UK from an EU country you can bring in an unlimited amount of most goods.
For excise goods such as alcohol and tobacco, there are no restrictions. However you must meet the conditions below:
You transport the goods yourself.
The goods are for your own use or as a gift. If the person you give the goods to pays you in any way – including reimbursing you for any expenses or payment in kind – then it’s not a gift and the goods may be seized.
The goods are duty and tax paid in the EU country where they were acquired.
If you don’t meet these conditions, the goods and any vehicle that transported them, may be seized.
Motor fuel
As well as the fuel in your vehicle’s standard tank, you can bring in reserve fuel for that vehicle without paying any Excise Duty on it. The fuel must be in an appropriate container.
For more information on United Kingdom Duty Free Allowances arriving from the EU please click on this link
Duty Free and tax free allowances – arrivals from non EU countries
The allowances below cover the most common items that you can bring into the UK duty and/or tax-free from outside the EU.
You must also meet certain conditions listed in the section ‘Additional conditions when bringing goods into the UK’. If you don’t meet these conditions or you go over your allowance you’ll have to pay any Customs Duty, Excise Duty and/or Import VAT due (VAT will also be due on any duties that may be charged).
For passengers who are in transit and changing flights in an EU airport there are set conditions that apply regarding liquids, including any duty-free purchases you’ve made.
Alcohol allowances
You can bring in either, but not both, of the following:
1 litre of spirits or strong liqueurs over 22 per cent volume
2 litres of fortified wine (such as port or sherry), sparkling wine or any other alcoholic drink that’s less than 22 per cent volume
Or you can combine these allowances. For example, if you bring in one litre of fortified wine (half your full allowance) you can also bring in half a litre of spirits (half your full allowance). This would make up your full allowance. You can’t go over your total alcohol allowance.
In addition you may also bring back both of the following:
16 litres of beer
4 litres of still wine
Tobacco allowances
You can bring in one from the following list:
200 cigarettes
100 cigarillos
50 cigars
250g of tobacco
Or you can combine these allowances. For example, if you bring in 100 cigarettes (half your full allowance) you can also bring in 25 cigars (half your full allowance). This would make up your full tobacco allowance. You can’t go over your total tobacco allowance.
You cannot combine alcohol and tobacco allowances.
Other goods including perfume and souvenirs
You can bring in other goods worth up to £390 without having to pay tax and/or duty.
If you arrive by private plane or private boat for pleasure purposes, you can only bring in other goods worth up to £270 tax and duty free.
If you bring in any single item worth more than your allowance, you must pay duty and/or tax on the full item value, not just the value above the allowance. You also cannot group individual allowances together to bring in an item worth more than the limit.