Duty Free and Tax Free Shopping: UK Travel Allowances

Other purchases do not automatically become tax free. VAT relief or a refund depends on the scheme that applies and the method of export.

Duty-free sales for journeys within the EU ended on 1 July 1999. Travel beyond the EU can qualify for different shopping arrangements, but duty-free purchases still count towards the destination country’s import allowances.

Great Britain no longer has a general tourist VAT-refund scheme for goods carried home in personal luggage. A retailer may sell goods free of VAT when it sends them directly outside the UK. Northern Ireland has separate arrangements.

Tax refunds and personal allowances

Flying from the EU to England, Scotland or Wales brings you within Great Britain’s personal import allowances. Paying tax when buying the goods in the EU does not automatically remove charges if you exceed those allowances. You must carry the goods yourself for personal use or as gifts, not for resale.

The following Great Britain alcohol and tobacco allowances apply to travellers aged 17 or over. Tobacco alternatives and the alternative spirits categories cannot all be added together at their full limits; proportional combinations are allowed.

• 200 cigarettes, or 100 cigarillos, or 50 cigars, or 250 g of tobacco, or 200 tobacco sticks for heating
• 42 litres of beer and cider
• 4 litres of drinks over 22% alcohol, or the alternative 9-litre allowance below
• 18 litres of wine, whether still or sparkling
• 9 litres of other alcoholic drinks up to 22%, including fortified wine, as an alternative to the 4-litre spirits allowance

The UK is no longer an EU member. Great Britain and Northern Ireland have different rules. For other personal goods entering Great Britain, the usual value allowance is £390, reduced to £270 when arriving by private aircraft or boat. When travelling from Great Britain to the EU, the destination country’s allowances apply. Common limits include:

• Usually 200 cigarettes, or 100 cigarillos, or 50 cigars, or 250 g of tobacco. Some countries use lower limits, depending on the country and means of transport.
• 4 litres of still wine
• 1 litre of alcohol over 22%, OR 2 litres of fortified or sparkling wine and other drinks up to 22%; proportional combinations are permitted
• 16 litres of beer
• Other goods normally up to €430 when arriving by air or sea, or €300 by other means. Some countries set a €150 limit for children under 15.

Combining allowances: you can split the permitted amount proportionally within the relevant tobacco or alcohol category. Under a 200-cigarette or 50-cigar allowance, for example, 100 cigarettes plus 25 cigars uses half of each allowance. Check the destination’s applicable limits; passengers cannot simply pool their individual allowances.