Travellers’ Allowances

Tax and duty on goods brought to the UK from outside the European Union

Duty 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 but these allowances are subject to conditions (see below). If you exceed these allowances, VAT, Customs Duty and Excise Duty will be payable where applicable.

Goods brought to the UK from the European Union

Quantities

£390 worth of goods, other than tobacco or alcohol

 

ONE FROM THE FOLLOWING LIST OF TOBACCO ITEMS

  • Cigarettes OR

 

200

  • Cigars OR

50

  • Cigarillos OR

100

  • Tobacco

250 g

Beer

16 litres

Wine

4 litres

 

Spirits (> 22 per cent volume)
Fortified wine, for example, port or sherry (< 22 per cent volume)

EITHER

1 litre OR
2 litres

 

Conditions Relating to Allowances

  • Travellers under the age of 17 cannot have the tobacco and alcohol allowances.
  • Travellers are only entitled to the allowances if they travel with the goods and do not sell them.
  • Travellers with other goods worth more than the limit of £390 must pay charges on the full value and not just the value above £390.
  • The value allowance cannot be pooled by those travelling together.
  • Any remaining duty-free and tax-free goods purchased on leaving the UK count as part of the allowance.

Although the above represents the UK allowance, some countries do permit travellers to bring in additional quantities of some goods, whereas others have restrictions on certain products, such as tobacco. Travellers are strongly recommended to check the precise allowances for the country they intend to visit.

More information can be found on the HMRC website.