UK Customs: Goods from Outside the EU

Goods you can bring from outside the EU without paying tax or duty

The personal allowances below apply when bringing goods into Great Britain from outside the UK. Different passengers cannot combine their allowances. You must also meet the conditions in the section “Additional conditions for bringing goods into the UK”. If you exceed the allowance for a category, customs duty, excise duty and/or import VAT may be payable; the calculation depends on the goods. Passengers connecting through EU airports must also follow the applicable rules for liquids and duty-free purchases in transit.

Alcohol allowance

You can bring:

4 litres of spirits or other alcoholic products above 22% alcohol by volume;

or:

9 litres of alcoholic drinks up to 22% alcohol by volume, excluding beer, cider and wine; examples include fortified wines such as port or sherry.

You can split this allowance proportionately: for example, 4.5 litres of fortified wine and 2 litres of spirits.

In addition, you can bring:

42 litres of beer and cider;
18 litres of still or sparkling wine.

Tobacco allowance

You can bring one of the following into the UK:

200 cigarettes;
100 cigarillos;
50 cigars;
250 g of tobacco; or 200 sticks of tobacco for electronic heated tobacco devices.

You can split this allowance between products: for example, if you bring 100 cigarettes, you can also bring 25 cigars.

Vaping liquid has a separate allowance of up to 50 ml. If you exceed it, tax and duty apply to the whole amount brought in within that category.

Allowance for other goods, such as perfume and souvenirs

You can bring other goods worth up to £390 in total without paying tax or duty.

If you arrive by private plane or private boat, you can bring goods worth up to £270 without paying tax or duty.

If the value of the goods you bring exceeds the allowance, tax is payable on the full value, not just the amount above the allowance.

For Northern Ireland, and for journeys between Great Britain and Northern Ireland, check the separate sections of the official guidance.

Additional conditions for bringing goods into the UK

To bring goods into the UK under your personal duty-free allowances, you must meet the following conditions:

you must transport the goods yourself;
the goods must be for your own use or a gift; if the recipient pays any of the costs associated with them, tax must be paid;
personal allowances for alcohol, tobacco and vaping liquid apply from age 17; travellers under 17 have no personal allowance for these products and must declare goods for their own use before arrival.

Declaring goods at customs

You must make a customs declaration when entering the UK if:

the total value of your goods exceeds your allowance;
the goods are for commercial use, which is subject to separate commercial import rules;
you carry £10,000 or more in cash, or the equivalent in another currency, between Great Britain and a country outside the UK, either individually or as a combined family or group amount; cash requires a separate declaration;
you have banned or restricted goods;

For goods eligible for the online service, you can declare and pay in advance from 5 days (120 hours) before arrival. In other cases where a declaration or checks are required, use the red channel or speak to Border Force. Paying tax does not make prohibited goods legal to import.

How much will you need to pay?

If the total value of your goods exceeds the allowance, or you do not meet the conditions above, you must pay the relevant charges, which can include:

customs duty;
excise duty on taxable tobacco, alcohol or vaping liquid;
import VAT.

Customs duty rates

Customs duty is calculated according to the category of goods and the applicable rules. Do not rely on the old general claim that duty below £9 is waived: use the current official calculation for your journey.

If you exceed a personal allowance, tax applies to the full value of the goods in that category, not only the excess. For certain non-excise goods with a total value of £630 or less, the online service uses a customs duty rate of 2.5%: examples include clothing, televisions, carpets, fabrics, tableware, glassware and footwear. This is not a single rate for every purchase.

For goods worth more than £630 in total, and for other categories, the relevant rates in the official table apply. Goods made in the EU using EU materials, bought in the EU and brought from an EU country may qualify for zero customs duty if you have supporting evidence. This does not itself remove any VAT or excise duty due.

Excise duty rates

Excise duty is charged on alcohol, tobacco and vaping liquid that fall outside the applicable duty-free allowances or conditions. Check the current official rates table for the rates in force.

Import VAT

Import VAT is calculated as a percentage of the total value of the goods, including any other duties due. The rate is the same as the VAT rate for those goods when bought in the UK.

Banned and restricted goods

Examples of banned or restricted categories include controlled drugs and certain weapons. Some goods require a licence or permission; different types of bladed weapons are not all regulated in the same way.

Some food products are also prohibited. Restrictions on most meats and all dairy products currently also apply to personal imports from the EU. For other countries and permitted exceptions, check the rules on restricted goods and the current official requirements.

Help and further advice

For more information about bringing goods into Great Britain or Northern Ireland, consult the current official personal import rules and customs contact information.

Related information: declaring cash · banned and restricted goods.

Information checked: October 2026. The personal allowances, declaration requirements and principles for calculating customs duty, excise duty and VAT for Great Britain have been checked. Commercial imports and Northern Ireland have separate rules. Rules and rates can change; confirm the official requirements before travelling.