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Bringing goods to the UK from outside the EU

Bringing goods to the UK from outside the EU

When you travel to the UK from outside the European Union (EU), you can bring in a certain amount of duty/tax free goods for your own use - known as an 'allowance'. If you go over this allowance you may have to pay duty and/or tax. Some goods are banned completely, or restricted, such as certain foods.

On this page:

Duty and tax free allowances - arrivals from non EU countries
Additional conditions when bringing goods into the UK
Declaring goods to customs
How much duty or tax do you pay?
Banned and restricted goods
Getting more help and advice
More useful links

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.

You must also meet certain conditions listed in the section ‘Additional conditions when bringing goods into the UK’. If you don't meet these conditions or you go over your allowance you’ll have to pay any Customs Duty, Excise Duty and/or Import VAT due.

For passengers who are in transit and changing flights in an EU airport there are set conditions that apply regarding liquids, including any duty free purchases you’ve made. More detailed information on the rules that apply when taking liquids through security at your connecting airport can be found on the DirectGov website ‘What to expect at the airport’ guidance and by scrolling down to the section headed ‘Returning to or via the UK’.

What to expect at the airport on the DirectGov website (Opens new window)

Alcohol allowances

You can bring in either, but not both, of the following:

1 litre of spirits or strong liqueurs over 22 per cent volume
2 litres of fortified wine (such as port or sherry), sparkling wine or any other alcoholic drink that's less than 22 per cent volume

Or you can combine these allowances. For example, if you bring in one litre of fortified wine (half your full allowance) you can also bring in half a litre of spirits (half your full allowance). This would make up your full allowance. You can't go over your total alcohol allowance.

In addition you may also bring back both of the following:

16 litres of beer
4 litres of still wine

Tobacco allowances

You can bring in one from the following list:

200 cigarettes
100 cigarillos
50 cigars
250g of tobacco

Or you can combine these allowances. For example, if you bring in 100 cigarettes (half your full allowance) you can also bring in 25 cigars (half your full allowance). This would make up your full tobacco allowance. You can’t go over your total tobacco allowance.

You cannot combine alcohol and tobacco allowances.

Other goods including perfume and souvenirs

You can bring in other goods worth up to £340 without having to pay tax and/or duty.

If you arrive by private plane or private boat, you can only bring in goods worth up to £240 tax and duty free.

If you bring in any single item worth more than your allowance, you must pay duty and/or tax on the full item value, not just the value above the allowance. You also cannot group individual allowances together to bring in an item worth more than the limit.

Check which countries are in the EU in the customs guide for travellers coming to the UK

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Additional conditions when bringing goods into the UK

To qualify for the tax/duty free allowances you also need to meet the following conditions:

You must transport the goods yourself.
The goods must be for your own use or as a gift. If the person you give the goods to pays you in any way (including reimbursing you for any expenses), then it's not a gift and you'll have to pay the duty and/or tax.
To bring in alcohol or tobacco you must be aged 17 or over.

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Declaring goods to customs

You must make a declaration to customs when entering the UK from non-EU countries if:

you exceed your allowances
the goods are for commercial use – see link below for information on merchandise in baggage
you have 10,000 euros or more (or its equivalent) in cash
you think you may have banned or restricted goods

To do this you should use the red channel or the red-point phone. The customs officer from the UK Border Agency (UKBA) will tell you if any tax or duty is owed and how to pay.

Find out more about going through customs when you enter the UK

Find out more about carrying commercial goods in your baggage or vehicle

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How much duty or tax do you pay?

If you exceed the allowances and/or don’t meet the additional conditions set out above you will have to pay the appropriate charges which may include:

Customs Duty
Excise Duty if the goods are tobacco or alcohol
Import VAT (VAT will also be due on any duties that may be charged)

Customs Duty rates

In all instances Customs Duty is waived if the amount of the duty payable is less than £7.

For other goods brought into the UK by travellers, Customs Duty only applies on goods above £340 in value. Over this allowance and up to £553 there is a Customs Duty flat rate of 2.5 per cent.

For goods over £553, the Customs Duty rate charged depends on the type of goods. You can check the rates by calling the VAT, Customs and Excise Helpline – see section ‘Getting more help and advice’ below’.

Excise Duty rates

Excise Duty is payable on all alcohol or tobacco products that go over the duty free allowances or do not meet the additional conditions. You can check alcohol and tobacco Excise Duty rates on the HM Revenue & Customs (HMRC) website.

Check the current alcohol duty rates

Check the current tobacco duty rates

Import VAT

Import VAT is charged as a percentage of the total value of the goods plus any other duties payable. The rate is the same VAT rate that applies to similar goods that are sold in the UK.

Check VAT rates for different goods and services

More about Customs Duty, Excise Duty and Import VAT

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Banned and restricted goods

There are some goods that you're never allowed to bring into the UK including illegal drugs and all offensive weapons. There are also some goods that are restricted and need a licence or permit to be imported.

Some foods are also restricted – for example you're not allowed to bring in meat or dairy products from most countries outside the EU.

Find out more about what goods are banned or restricted

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Getting more help and advice

If you need more information about bringing in goods to the UK from outside the EU, you can contact the VAT, Customs and Excise Helpline on Tel 0845 010 9000. Lines are open from 8.00 am to 8.00 pm, Monday to Friday except bank holidays.

More contact details for the VAT, Customs and Excise Helpline

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