Useful information
UK taxes and duties on goods brought from the EU
When travelling from the EU to Great Britain — England, Scotland or Wales — personal duty-free allowances apply, as they do for arrivals from other countries outside the UK. There is no unlimited duty-free allowance. Separate rules apply when arriving in Northern Ireland from the EU.
Topics covered on this page:
Arriving from the EU
Personal duty-free allowances apply to goods you carry yourself for your own use or as gifts. Commercial goods require separate customs procedures.
Alcohol and tobacco have quantity allowances. The allowance for other goods is normally £390, or £270 if you arrive by private plane or boat. You cannot combine personal allowances between passengers. The main conditions are:
- you transport the goods yourself;
- the goods are for your own use or to give as gifts;
- if the recipient pays any of the costs, the goods do not qualify as a personal gift; undeclared commercial goods may be seized;
- paying tax in the country of purchase does not, by itself, remove the need to declare goods above your allowance when entering Great Britain.
If you break these conditions, the goods and the vehicle used to carry them may be seized.
For more detail, consult the official introductory guidance on customs duty, excise duty and import VAT, including its section on excise duties.
Motor fuel
Relief may be available for fuel in your vehicle’s standard tank and a limited reserve in a suitable container for use in the same vehicle, subject to the applicable conditions and limits. Check the current fuel-relief rules and your carrier’s fuel safety restrictions before travelling.
Customs checks on arrival from the EU
If a Border Force customs officer suspects that you are bringing excise goods, such as alcohol or tobacco, from the EU for commercial use, they may question you and carry out searches. They may ask about:
- the type and quantity of goods you bought;
- why you bought them;
- how you paid for them;
- how often you travel;
- how much tobacco you normally smoke and how much alcohol you normally drink.
The allowances below apply to Great Britain. You cannot claim every tobacco alternative in full, but you can combine them proportionally. The spirits allowance is 4 litres, or the corresponding share of the alternative 9-litre allowance. If you exceed an allowance, tax and duty apply to the whole category, not just the excess. There are no alcohol, tobacco or vaping allowances for anyone under 17.
| Personal imports into Great Britain · allowance per passenger · conditions | ||||
|---|---|---|---|---|
| Cigarettes | 200 | one tobacco alternative | ||
| Cigars | 50 | one tobacco alternative | ||
| Cigarillos | 100 | one tobacco alternative | ||
| Tobacco | 250 g | one tobacco alternative | ||
| Beer | 42 litres | beer and cider combined | ||
| Wine | 18 litres | still or sparkling | ||
| Spirits | 4 litres | over 22% ABV; an alternative to the 9-litre allowance | ||
| Fortified wine, such as port or sherry | 9 litres | other alcoholic products up to 22% ABV; an alternative to the 4-litre allowance |
Personal duty-free allowances do not apply to goods intended for commercial use. Undeclared goods may be seized. A further tobacco alternative is 200 sticks for heated tobacco devices, while vaping liquid has a separate allowance of 50 ml.
Consult the guidance on taxes and duties for commercial imports.
Declaring goods to customs
If you carry goods subject to import restrictions, you must tell customs officers. You can do this in the red channel.
Different rules apply when taking commercial goods out of the UK.
Going through customs
Banned and restricted goods
Certain goods, such as some offensive weapons and illegal drugs, cannot be brought into the UK, regardless of the country you are travelling from. Firearms are restricted and require the applicable special licence or permission; there is no simple quantity allowance.
Food and plant products may also be restricted. The rules depend on health controls, intended use and origin; EU origin does not remove the current meat and dairy restrictions. Relevant factors include whether the products:
- carry pests or disease;
- are not for your own use;
- fall outside the permitted origin or product categories under the current import and plant-health rules.
Check the current guidance on banned and restricted goods.
Partial check: October 2026. The personal allowances for arrivals in Great Britain from the EU and the distinction from Northern Ireland have been checked. Other information requires separate verification.