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A2.7 Tobacco, Alcohol and Other Goods

Allowances for Alcohol, Tobacco and Other Goods When Entering the UK (202510)

Official link: https://www.gov.uk/bringing-goods-into-uk-personal-use

Please note: These specific details are subject to change at any time. Always check the official .GOV.UK website for the most current information and follow official guidance.

There are limits on the amount of tobacco and alcohol you can bring into the UK. You must be 18 or over to bring in alcohol or tobacco. Those aged 17 and under must pay duty on any alcohol or tobacco they carry.

1. Entering Great Britain (England, Scotland, Wales)

A. Allowance Details

Alcohol Allowance:
You can bring in both:

  • Beer: 42 litres

  • Still wine: 18 litres

And you can bring in one of the following:

  • Spirits and other liquors over 22% alcohol by volume (ABV): 4 litres

  • Other alcoholic drinks not over 22% ABV (excluding beer and still wine): 9 litres

    • Examples: fortified wine (e.g., port, sherry), sparkling wine, cider.

You can split these allowances. For example, you could bring 2 litres of spirits (half of 4 litres) and 4.5 litres of fortified wine (half of 9 litres).

Tobacco Allowance:
You can bring in one of the following:

  • 200 cigarettes

  • 100 cigarillos

  • 50 cigars

  • 250g of tobacco

  • 200 sticks of heated tobacco

You can split this allowance. For example, you could bring 100 cigarettes (half of 200) and 25 cigars (half of 50).

Other Goods:

  • The total value of these goods must not exceed £390 (or £270 if you arrive on a private plane or boat).

B. If You Exceed Your Allowance

You must declare the goods and pay duty and tax on the full value of the goods in that category, not just the value above the allowance.
You may have to pay Import VAT and customs duty.

C. Special Rules for Goods Produced in the EU

  • No tax is due if the goods are within your personal allowance.

  • If you exceed your allowance, you can claim a customs duty rate of 0% for goods you declare, provided they meet all of the following  conditions:

    • They were grown or made in the EU.

    • They were bought in the EU.

    • You are bringing them in from an EU country.

Evidence Required:

  • For goods with a total value of £1,000 or less: Labels, packaging, or a written statement from the seller may be sufficient.

  • For goods with a total value over £1,000: You will need more  formal evidence, such as an invoice containing a 'proof of origin'  statement.
         A Border Force officer may check your evidence. If you cannot provide it, you will have to pay the customs duty.

2. Entering Northern Ireland

The rules for Northern Ireland depend on where you are travelling from.

A. Travelling to Northern Ireland from an EU Country

There are no limits and you do not need to declare the goods or pay UK tax on them, provided you transport them yourself, they are for your own use or as a gift, and any tax was paid in the country where you bought them.

Customs Checks: You are more likely to be asked if the goods are for your personal use if you carry more than the following 'guide levels' (these are not hard limits):

  • Cigarettes: 800

  • Cigars: 200

  • Cigarillos: 400

  • Tobacco: 1kg

  • Beer: 110 litres

  • Wine: 90 litres

  • Spirits: 10 litres

  • Fortified Wine: 20 litres

B. Travelling to Northern Ireland from a non-EU Country

The rules are similar to those for Great Britain, but the allowances are lower:

Alcohol:

  • Beer: 16 litres

  • Wine: 4 litres

  • Spirits (over 22% ABV): 1 litre

  • Other alcoholic drinks (not over 22% ABV): 2 litres

Tobacco:

  • Same as Great Britain allowance (e.g., 200 cigarettes).

Other Goods:

  • Same as Great Britain (£390 or £270).

3. Travelling Between Great Britain and Northern Ireland

A. Travelling from Great Britain to Northern Ireland

You usually do not need to declare anything if you are a UK resident and the goods have had UK VAT and excise duty (for alcohol and tobacco) paid on them.

You need to declare goods if:

  • You are not a UK resident.

  • You are carrying alcohol or tobacco over the Northern Ireland allowance that has not had UK excise duty paid on it in Great Britain.

  • You are carrying other goods worth more than £390 that have not had UK VAT paid on them in Great Britain.

  • You are permanently importing a vehicle whose value (together with any other goods) is over £390, is already registered with the DVLA, and has not had UK VAT paid on it.

B. Travelling from Northern Ireland to Great Britain

You do not need to declare any goods.

Note: If you bought goods tax-free in Northern Ireland under the 'VAT Retail Export Scheme', you will have to pay Import VAT when you enter Great Britain.

4. Banned and Restricted Goods

A. Banned Goods (will be seized)

  • Controlled drugs

  • Offensive weapons (e.g., flick knives)

  • Self-defence sprays (e.g., pepper spray)

  • Endangered animal and plant species

  • Unworked rough diamonds

  • Indecent and obscene materials

  • Meat and dairy products personally imported from most non-EU countries

B. Restricted Goods

  • Firearms, explosives, and ammunition (require a special licence).

  • Food and plant products that could carry pests or diseases.

  • Goods that infringe intellectual property rights (e.g., pirated movies, music).

  • CITES items: Items made from endangered species (e.g., certain foods, leather, ivory, medicines) require a CITES permit to be brought in.

5. How to Declare and Pay Tax

A. When and How to Declare
You can make a declaration up to 5 days (120 hours) before you plan to arrive in the UK. Declaring online is the recommended method. The system will use a simplified rate to calculate the tax due.

After declaring online, you can normally use the 'Green Channel' on arrival.

Alternative: Declaring at the Border
If you did not declare online, are carrying more than the online declaration limit, do not wish to use the simplified rates, or are carrying commercial goods, you must use the 'Red Channel' or the red point phone to declare when you arrive.

B. Online Declaration Process
You will need to prepare:

  • The exact price, quantity/volume of your goods.

  • If bringing goods from the EU, the country they were  manufactured/produced in.

  • Your passport number, and your arrival date and time.

  • A credit or debit card for payment.

After declaring: Keep a copy of the email receipt or your reference number, as a Border Force officer may ask to see it.
Amending a declaration: You can add goods to your declaration online using your reference number.

C. Other Information

  • Cash Declaration: If you are carrying £10,000 or more (or the equivalent in another currency) in cash,      you must declare this separately.

  • Claiming a Refund: If you have overpaid tax, you can apply for a refund by filling in form C285.

Important Reminder: If you exceed your allowances, you must declare the goods and pay the required tax. Failure to do so can result in goods being seized and you facing a penalty.

Note from Shisheng Miao: There is no limit on the amount of alcohol and tobacco you can bring from UK duty-free shops or on which UK tax has already been paid, provided it is for your own use or as a gift, and not for commercial purposes.

If you are checked, a Border Force officer may ask you simple questions about the alcohol or tobacco you are carrying. These may include, but are not limited to: What type of alcohol/tobacco is it? Why did you buy it? How did you pay for it? Is it open or still sealed? How much do you normally drink/smoke?