Theo Nash
When travelling to the UK from outside the country, individuals are permitted to bring a certain amount of goods without paying tax or duty, known as their personal allowance. The amount of alcohol that can be brought into the country depends on the type of alcohol. For instance, travellers can bring up to 4 litres of spirits or 9 litres of sparkling wine, while for beer, the allowance is 42 litres. It's important to note that these allowances are for personal use and cannot be combined with others. Any goods exceeding the personal allowance will incur tax and duty on the total value.
| Characteristics | Values |
|---|---|
| Cigarettes | 200 |
| Cigarillos | 100 |
| Cigars | 50 |
| Tobacco | 250g |
| Beer | 42 litres |
| Still Wine | 18 litres |
| Spirits | 4 litres |
| Sparkling Wine/Fortified Wine/Alcoholic Beverage (<22% ABV) | 9 litres |
| Non-alcoholic goods | £390 |
| Private plane or boat | £270 |
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What You'll Learn
Alcohol allowance for travellers from non-EU countries
If you are arriving in the UK from a non-EU country, you may be able to import the following goods without incurring customs duty:
- 200 cigarettes or 100 cigarillos or 50 cigars or 250g of tobacco or 200 tobacco sticks for heating or any proportional combination of the above
- 42 litres of beer (three crates of 568ml pint cans or five crates of 330ml bottles)
- 18 litres of still wine
- 4 litres of spirits or 9 litres of sparkling wine, fortified wine or any alcoholic beverage less than 22% ABV
- Other goods including souvenirs up to the value of £390 (or £270 if arriving by private plane or boat)
Please note that the above allowances are per person and cannot be combined with another person's allowance. You must also declare any goods before you arrive in the UK. If you go over your allowance, you will need to pay tax and duty on the total value of the goods, not just the value above the allowance.
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Alcohol allowance for travellers from EU countries
If you are travelling to England, Scotland, or Wales from an EU country, you do not need to pay duty or tax on alcohol or other goods as long as you transport and use them yourself or give them as gifts, and have paid tax in the country where they were purchased. The rules are different for Northern Ireland. The amount of tobacco and alcohol you can bring into Northern Ireland is unrestricted if you are coming from the EU.
If you are under 17, you are not entitled to a duty-free allowance for tobacco or alcohol. If you are 17 or older, you can bring alcohol to the UK for your own use, but you must declare it before you arrive. You can bring in other goods worth up to £390 (or up to £270 if you arrive by private plane or boat). If you go over your allowance, you will have to pay tax and duty on the total value of the goods, not just the value above the allowance.
If the total value of all the items you declare is over £1,000, you can claim a zero rate of customs duty if you can prove each item was grown or made in the EU. This proof could be an invoice or document from the person or business you bought the items from, which includes their registered exporter number (if the total value of all the items you declare is over £5,500).
The amount of alcohol you can bring depends on the type of alcohol. You can bring in a combination of the following:
- 4 litres of spirits or 9 litres of sparkling wine, fortified wine, or any alcoholic beverage less than 22% ABV
- 18 litres of still wine
- 42 litres of beer
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Tax exemption on goods from within the EU
The duty-free allowance for travellers entering the UK from EU countries has been extended. Goods obtained duty-paid in the EU are unlimited, as long as they are for personal use. However, customs officials may ask for the reason for holding the goods if you bring in more than the following:
- 800 cigarettes or 400 cigarillos or 200 cigars or 1kg of tobacco
- 42 litres of beer
- 18 litres of still wine
- 4 litres of spirits or 9 litres of sparkling wine, fortified wine, or any alcoholic beverage under 22% ABV
- Other goods including souvenirs up to £390 in value (or £270 if arriving by private plane or boat)
If you are a small business owner in the EU, you can apply for a special VAT exemption scheme that allows you to operate under specific conditions without charging VAT. This scheme only applies if your business makes taxable goods or services below a certain annual limit. If you qualify, you will not pay VAT to the tax administration in your country, but you will be unable to deduct input VAT or indicate VAT on invoices.
If your total EU-wide turnover is under €100,000 and you do not exceed the national threshold in any EU country where you operate, you can apply for a VAT exemption on cross-border sales within the EU. You will need to register in your home country and will receive an identification number (EX number) to use in each EU country where the VAT scheme is applied.
In the EU, certain goods and services are exempt from VAT, such as medical care, social services, financial and insurance services, and certain supplies of land and buildings. There are also exemptions for intra-EU supplies and exports of goods outside the EU.
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Tax exemption on goods from outside the EU
If you are travelling to Great Britain (England, Wales, or Scotland) from outside the UK, you can bring in a certain amount of goods without paying tax or duty. This is known as your personal allowance. The amount you can bring depends on the type of alcohol. For instance, you can bring in 4 litres of spirits or 9 litres of sparkling wine, fortified wine, or any alcoholic beverage less than 22% ABV. You can also bring in 18 litres of still wine or 42 litres of beer.
If you are under 17, you cannot have any personal allowance for tobacco or alcohol. If you are 17 or older, you can bring in 200 cigarettes, 50 cigars, or 250g of tobacco for heating or any proportional combination of the above.
If you bring in goods that are within your personal allowance, you do not need to pay any tax or duties. However, if your goods exceed your allowance, you will need to pay tax and duty on the total value of the goods, not just the value above the allowance. You may also have to pay import VAT and customs duty.
If the total value of all the items you declare is over £1,000, you can claim a zero rate of customs duty if you can prove each item was made in the EU. This proof could be an invoice or document from the person or business you bought the items from, which includes a 'statement on origin'.
If you are sent alcohol or tobacco from outside the UK, you will be charged Excise Duty at the current rates. If you receive large amounts of alcohol or tobacco for your business, you can use the Trade Tariff service to check duty rates.
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Declaring goods and paying duties
When travelling to Great Britain (England, Scotland, or Wales) from outside the UK, you can bring in a certain amount of goods without paying tax or duty. This is known as your personal allowance. You must declare goods before you arrive in the UK. If you do not declare them, your goods could be seized. You cannot combine your personal allowance with anyone else's.
How much you can bring depends on the type of alcohol. For instance, you can bring in 2 litres of spirits and 4.5 litres of fortified wine (both half of your allowance). If you bring in 19 litres of wine, you must pay tax and duty on the total value of the goods, not just the value above the allowance. You may also have to pay import VAT and customs duty.
If the total value of all the items you declare is over £1,000, you can claim a zero rate of customs duty if you can prove each item was grown or made in the EU. This proof could be an invoice or document from the person or business you bought the items from, which includes their registered exporter number (if the total value of all the items you declare is over £5,500).
If you are travelling from a non-EU country, you may import the following goods without incurring customs duty: 200 cigarettes or 100 cigarillos (max. 3 grams each) or 50 cigars or 250g of tobacco, 4 litres of wine, 16 litres of beer, 1 litre of spirits over 22% volume, or 2 litres of alcoholic beverages less than 22% volume, and other goods up to the value of €430 for air and sea travellers and €300 for other travellers (reduced to €175 for children under 15).
If you are importing alcoholic products in duty suspension from EU countries infrequently, you can apply to HMRC to become a Temporary Registered Consignee. Before the goods are dispatched, you’ll have to pay duty on each consignment to HMRC.
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Frequently asked questions
The amount of alcohol you can bring into the UK without paying tax or duty depends on the type of alcohol and where you are travelling from. If you are arriving from a non-EU country, you can bring in 4 litres of spirits or 9 litres of sparkling wine, fortified wine or any alcoholic beverage less than 22% ABV. You can also bring in 18 litres of still wine and 42 litres of beer.
If you are arriving from an EU country, there is technically no limit to the amount of alcohol you can bring, as long as you have paid tax and duty on the products in the country of purchase, and they are for personal use. However, if you bring in more than the amounts outlined for non-EU countries, you are more likely to be questioned at customs.
Yes, you must declare any alcohol or tobacco you are bringing into the UK before you arrive.
No, as long as you have paid tax and duty on them in the country of purchase, you transport them yourself and they are for your own personal use or intended as a gift.
No, you cannot combine your personal allowance with anyone else's. If you go over your allowance, you will need to pay tax and duty on all goods in that category.
No, travellers under 17 do not have a duty-free allowance for tobacco or alcohol.
