Buying abroad and carrying it home is covered by different rules from posting it. These are the allowances and how to declare.
When you arrive in Great Britain you can bring in goods for your own use worth up to £390 without paying tax or duty, or up to £270 if you arrive by private plane or boat. This is separate from the alcohol, tobacco and vaping allowances below. You cannot combine your allowance with anyone else's.
Go over and the charge is on the whole value. If your goods are worth more than the allowance, you pay tax and duty on the total value, not only on the amount above £390.
| Item | Allowance |
|---|---|
| Beer and cider | 42 litres |
| Wine, still or sparkling | 18 litres |
| Spirits and other drinks over 22% ABV | 4 litres |
| Other drinks up to 22% ABV (not beer, cider or wine) | 9 litres |
| Tobacco (choose one) | 200 cigarettes, 100 cigarillos, 50 cigars, 250g tobacco or 200 heated tobacco sticks |
| Vaping liquid | 50ml |
The tobacco allowance can be split, for example half in cigarettes and half in cigars. Travellers under 17 have no alcohol, tobacco or vaping allowance. If you go over an alcohol or tobacco allowance, you pay on all the goods in that category, not only the excess.
The goods must be for you to use, or to give away as gifts, and you must carry them yourself. There is no allowance for goods you bring to sell or use in a business. Business goods must be declared.
Import VAT is charged at the current UK rate on the total value plus any duty. Your bags can be checked at any time. If you want a refund of tax or duty you paid, GOV.UK gives form C82.
Controlled drugs, offensive weapons, self-defence sprays, products from endangered species, rough diamonds and obscene material are banned. Firearms, ammunition, some food and plant products and suspected pirate copies are restricted. Personal imports of meat and dairy from most non-EU countries are banned. Goods or a vehicle can be seized if you break the rules, and you can be fined.
You come home with clothes and a watch worth £420 in total, all for your own use. That is above the £390 allowance. You pay tax and duty on the full £420, not on the £30 above the line. Had the goods cost £380, nothing would be due.
Great Britain only. These figures are from the GOV.UK page for arrivals in Great Britain. Rules for Northern Ireland differ, so check the GOV.UK page if you are travelling there.
Related guides: Sending a gift to the UK · Returning goods to the UK · How UK import charges work · Buying from the USA · Alcohol, tobacco and vapes by post
Up to £390 of goods for your own use arriving in Great Britain, or £270 by private plane or boat. This is separate from the alcohol, tobacco and vaping allowances. If you go over, tax and duty are due on the total value, not only the excess.
42 litres of beer and cider, 18 litres of wine, 4 litres of spirits and drinks over 22% ABV, or 9 litres of other drinks up to 22% ABV. The tobacco and vaping allowances are separate. Travellers under 17 have none of these allowances.
Yes. You can declare and pay online up to 5 days before you arrive. You need the price paid, quantity, passport number, and arrival date and time. Otherwise use the red channel on arrival.