If you are travelling from outside the UK and arriving home in Great Britain (England, Wales and Scotland), you are allowed to bring back the following goods for your own use without any UK tax or duty liabilities.
- 200 cigarettes or 100 cigarillos or 50 cigars or 250g of tobacco or 200 sticks of tobacco for electronic heated tobacco devices. This allowance can be split, so you could bring in 100 cigarettes and 25 cigars (both half of your allowance).
- 18 litres of still table wine.
- 42 litres of beer.
- 4 litres of spirits or strong liqueurs over 22% volume or 9 litres of fortified wine (such as port or sherry), sparkling wine or other alcoholic beverages of less than 22% volume. This allowance can be split, for example you could bring 4.5 litres of fortified wine and 2 litres of spirits (both half of your allowance).
- £390 limit for of all other goods including perfume and souvenirs. If you are arriving by private plane or boat for pleasure purposes, you can bring in goods up to the value of £270 tax free.
Northern Ireland
There are no limits on tobacco or alcohol brought into Northern Ireland from another EU country. This means that no duties or tax will be payable as long as you can demonstrate that the goods are for your own use and that you paid the relevant taxes and duties on the purchase.
However, HMRC provide the following guidelines as to an acceptable maximum for personal use. If you exceed these limits, you are more likely to be subject to further questioning.
- 800 cigarettes
- 200 cigars
- 400 cigarillos
- 1kg of tobacco
- 110 litres of beer
- 90 litres of wine
- 10 litres of spirits
- 20 litres of fortified wine (for example port or sherry).
Source:HM Revenue & Customs | 26-06-2023