Goods Obtained Within The European Community

Goods Obtained Outside The European Community

There will be no further duty payable on goods brought into the UK provided you do not exceed the following allowances. The allowances are different for goods obtained within the European Community and for those obtained anywhere outside the European Community.

European Community Countries:

Austria   Italy
Belgium   Luxembourg
Denmark   The Netherlands
Finland   Portugal
France    Spain
Germany   Sweden
Greece    United Kingdom
The Irish Republic 

The Canary Islands and the Channel Islands are not part of the EC.

Although Gibraltar is part of the EU,it is outside the Community customs territory.As a result the customs allowances for outside the EU apply.

Goods Obtained Within The European Community

There is a limit on the amount of goods you can buy from a duty-free or tax-free shop. Such goods are bought free of any purchase tax. The limits are:-
800 cigarettes; or 400 cigarillos; or 200 cigars; or1 kg of smoking tobacco.
PLUS
90 litres of wine of which 60 litres can be sparkling .
PLUS
10 litre of spirits, or strong liqueurs over 22% volume; or
20 litres of fortified wine,such as port or sherry or other liqueurs.
PLUS
60cc/ml of perfume,
PLUS
250cc/ml of table water
PLUS
£71 worth of all other goods including gifts and souvenirs.

Goods not bought in duty-free or tax free shops
(ie you have paid the tax as part of the purchase price of the goods).

There is no limit on the amount of goods you are allowed to bring with you into the UK, provided, they were not bought in a duty-free or tax free shop, and they are for personal use eg. for a private party (or are gifts) and you do not sell them or are being paid to buy the goods. However there are guideline levels. If you exceed these levels, (and if you are asked), you must show that the goods are for personal use.

The guideline amounts are:-
800 Cigarettes
400 Cigarillos
200 Cigars
1kg Smoking tobacco
10 litres Spirits
20 litres Fortified wine (eg. port & sherry)
90 litres Wine, (of this not more than 60 litres can be sparkling wine)
110 litres Beer

Goods Obtained Outside The European Community

Below are the maximum amounts that you are allowed to bring into the UK. If you exceed the limits, then you will have to pay the duty on the excess. However, if you exceed the "£136 worth of all other goods ...." limit mentioned below, you will have to pay duty on the FULL value and not just on the amount above the £136 limit.

200 cigarettes; or 100 cigarillos; or 50 cigars; or 250 gms of tobacco.
PLUS
2 litres of still table wine.
PLUS
1 litre of spirits, or strong liqueurs over 22% volume; or
2 litres of fortified wine, sparkling wine or other liqueurs.
PLUS
60cc/ml of perfume,
PLUS
250cc/ml of toilet water
PLUS
£145 worth of all other goods including gifts and souvenirs.

For more information, contact:-

HM Customs & Excise,National Advice Service
TEL: 0845 010 9000
ADDRESS: 161 Hammersmith Rd, W6 8BL.
Ask for the Customs Allowances section, who will be able to give you advice on the current customs allowances.