Arriving in Great Britain
If you are travelling to Great Britain (England, Wales or Scotland) from outside the UK, your personal allowances mean you can bring in certain amounts of goods without paying tax or duty.
When you’re bringing in goods you must:
- Transport them yourself
- Use them yourself or give them away as a gift
If you go over your allowances you must declare all your goods and pay tax and duty on all the goods of the same type in the category.
You cannot combine allowances with other people to bring more than your individual allowance.
If you go over your allowances you must declare your goods before you arrive in the UK. Your goods could be seized if you do not declare them.
How much you can bring depends on the type of drink. You can bring in:
- Beer – 42 litres
- Wine (not sparkling) – 18 litres
You can also bring in either:
- Spirits and other liquors over 22% alcohol – 4 litres
- Fortified wine (for example port, sherry), sparkling wine and alcoholic drinks up to 22% alcohol – 9 litres
You can split this last allowance, for example you could bring 4.5 litres of fortified wine and 2 litres of spirit (both half of your allowance).
You may have to pay VAT, customs duty and excise duty on alcohol you declare.
You can bring in one of the following:
- 200 cigarettes
- 100 cigarillos
- 50 cigars
- 250g tobacco
- 200 sticks of tobacco for electronic heated tobacco devices
You can split this allowance – so you could bring in 100 cigarettes and 25 cigars (both half of your allowance).
You may have to pay VAT, customs duty and excise duty on tobacco you declare.
Alcohol and tobacco allowances if you’re under 17
There are no personal allowances for tobacco or alcohol if you’re under 17. You can bring alcohol and tobacco to the UK for your own use but you must pay tax and duty on them before you arrive in the UK.
Allowances for other goods
You can bring other goods worth up to £390 (or up to £270 if you arrive by private plane or boat).
If you go over your allowance you pay tax and duty on the total value of goods, not just the value above the allowance.
You may also have to pay import VAT.
You may have to pay import VAT on the total value of goods plus duty. You pay VAT at the current UK VAT rate.
We do not except any responsibility if any of the above is not accurate.