You can bring some goods from abroad without having to pay UK tax or duty, if they’re either: for your own use you want to give them as a gift This guide is also available in Welsh (Cymraeg) . The amount of goods you can bring is commonly known as your ‘personal allowance’. Personal allowance rules apply to any goods you have bought overseas and are bringing in to the UK. These rules apply to goods regardless of where you bought them. This could include: a duty-free or tax-free shop on the high street in the country you’ve visited You must declare all commercial goods . There are no personal allowances for goods you bring in to sell or use in your business. The amount of goods you can bring in without paying tax or duty on them depends on: where you’re travelling from if you’re arriving in Great Britain (England, Wales and Scotland) if you’re arriving in Northern Ireland Declaring goods to customs Before crossing the UK border you must tell customs about (‘declare’) any goods: where you go over your allowances that are banned or restricted If you go over an allowance, you will have to pay tax and duty on all the goods in that category. You can declare goods online from 5 days (120 hours) before you are due to arrive in the UK. Your goods and any vehicle you use to transport them may be seized if you break the rules. You may also be fined or prosecuted. You can report someone for breaking the rules to HM Revenue and Customs ( HMRC ).

Arriving in Great Britain

If you’re 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. When you’re bringing in goods you must: transport them yourself use them yourself or give them away as a gift If you go over your personal allowance You must: declare your goods online before you travel or at the border when you arrive pay tax and duty on all the goods in that category Your goods could be seized if you do not declare them. You cannot combine your personal allowance with anyone else’s. Alcohol allowance How much you can bring depends on the type of alcohol. You can bring in both: beer - 42 litres wine (still) - 18 litres You can also bring in either: spirits and other liquors over 22% alcohol - 4 litres alcoholic drinks up to 22% alcohol (not including beer or still wine) - 9 litres Alcoholic drinks up to 22% alcohol include: sparkling wine fortified wine (for example port, sherry) cider You can split this last allowance. For example, you could bring 2 litres of spirits and 4.5 litres of fortified wine (both half of your allowance). Example If you bring in 19 litres of wine, you must pay tax and duty on all of it because you have gone over your 18 litre allowance for wine Tobacco allowance You can bring in one of the following: 200 cigarettes 100 cigarillos 50 cigars 250g tobacco 200 sticks of tobacco for electronic heated tobacco devices You can split this allowance - so you could bring in 100 cigarettes and 25 cigars (both half of your allowance). Example If you bring in 200 cigarettes and 50 cigars, you must pay tax and duty on both the cigarettes and the cigars because you have gone over your allowance in the tobacco category Alcohol and tobacco allowances if you’re under 17 There are no personal allowances for tobacco or alcohol if you’re under 17. You can bring alcohol and tobacco to the UK for your own use but you must declare them before you arrive in the UK. Allowance for other goods 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 pay tax and duty on the total value of the goods, not just the value above the allowance. You may have to pay import VAT and customs duty if you exceed your allowance. Import VAT You may have to pay import VAT on the total value of the goods plus duty. You pay this at the current UK VAT rate . Declaring goods made or produced in the EU You do not need to pay any tax or duties on personal goods you bring into Great Britain as long as they are within your personal allowances. If the goods are over your allowances you will need to: declare them pay any customs duty due pay any excise duty due (for tobacco or alcohol) pay any import VAT due When you declare your goods you need to declare each item you bought. When you declare your items, you may not need to pay customs duty on items where all the following are true: they were grown or made in the EU using only EU ingredients or materials you bought them in the EU you are bringing them in from an EU country If these are true, you can claim a zero rate of customs duty for each item. You must: have evidence these are true for each item you claim these rates for be able to show this evidence if asked by a Border Force officer The level of evidence you need depends on the total value of all the items you claim these rates for. If the total value is less than £1,000 If the total value of all the items you declare is less than £1,000 the evidence for each item can be: a label or packaging showing it was grown or made in the EU evidence it was hand-made or grown in the EU (for example, a document or written note from the person or business you bought it from) A Border Force officer might ask to see this evidence. If you are unable to show this, you will have to pay any customs duty you owe. If the total value is more than £1,000 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 the: item you are buying place and date you bought it ‘statement on origin’ The ‘statement on origin’ is formal wording from the person or business you bought the items from which confirms: the material used to make the item was from the EU their registered exporter number (if the total value of all the items you declare is over £5,500) You could also prove that you know how the items were made in the EU by using documents or records which show the item meets the rules of origin. The ‘importer’s knowledge’ section of the proof of origin guide explains how you do this. This applies if you bring in (import) these items for either personal or commercial use. A Border Force officer might ask to see this evidence. If you are unable to show this, you will have to pay any customs duty you owe.

Arriving in Northern Ireland

The rules and your allowances for Northern Ireland depend on whether you’re travelling from the European Union ( EU ) or another country. Travelling from an EU country You do not need to declare or pay tax or duty on any goods you bring into Northern Ireland from the EU as long as you: transport them yourself will use them yourself or give them away as a gift have paid tax and duty in the country where you bought them If you’re bringing in goods from the Canary Islands, the north of Cyprus, Gibraltar or the Channel Islands, you’ll need to follow the rules for countries outside the EU . Customs checks If a customs officer thinks you may be bringing in goods to sell, they may check your goods and ask questions to find out if the goods are for personal use. These rules are the same as before 1 January 2021. Although there are no limits to the alcohol and tobacco you can bring in from EU countries, you’re more likely to be asked questions if you have more than the following amounts. Type of goods Amount Cigarettes 800 Cigars 200 Cigarillos 400 Tobacco 1kg Sticks of tobacco for electronic heated tobacco devices 800 Beer 110 litres Wine 90 litres Spirits 10 litres Fortified wine (for example sherry, port) 20 litres Travelling from outside the EU Your personal allowances mean you can bring in a certain amount of goods without paying duty or tax. When you’re bringing in goods you must: transport them yourself use them yourself or give them away as a gift If you go over your allowances you must declare all your goods and pay tax and duty on all the goods in that category. For example, if you bring in 200 cigarettes and 50 cigars, you must pay tax and duty on both the cigarettes and the cigars because you have gone over your allowance in the tobacco category. Or if you bring back 5 litres of wine, you must pay tax and duty on all of it because you have gone over your 4 litre allowance for wine. You cannot combine your personal allowance with anyone else’s. If you go over your allowances you must declare your goods online before you travel or at the border when you arrive . Your goods could be seized if you do not declare them. Alcohol allowance How much you can bring depends on the type of alcohol. You can bring in both: beer - 16 litres wine (still) - 4 litres You can also bring in either: spirits and other liquors over 22% alcohol - 1 litre alcoholic drinks up to 22% alcohol (not including beer or still wine) - 2 litres Alcoholic drinks up to 22% alcohol include: sparkling wine fortified wine (for example port, sherry) cider You can split this last allowance. For example, you could bring half a litre of spirits and 1 litre of fortified wine (both half of your allowance). Tobacco allowance You can bring in one from the following: 200 cigarettes 100 cigarillos 50 cigars 250g tobacco 200 sticks of tobacco for electronic heated tobacco devices You can split this allowance - so you could bring in 100 cigarettes and 25 cigars (both half of your allowance). Alcohol and tobacco allowances if you’re under 17 There are no personal allowances for tobacco or alcohol if you’re under 17. You can bring alcohol and tobacco to the UK for your own use, but you must pay tax and duty on them before you arrive in the UK. Allowance for other goods 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 pay tax and duty on the total value of the goods, not just the value above your allowance. You may have to pay customs duty if you exceed your allowance. Import VAT You may have to pay import VAT on the total value of the goods plus duty. You pay VAT at the current UK VAT rate .

Travelling between Great Britain and Northern Ireland

The rules depend on whether you’re travelling from Great Britain to Northern Ireland or from Northern Ireland to Great Britain. Travelling from Great Britain to Northern Ireland If you’re travelling from Great Britain (England, Wales or Scotland) to Northern Ireland, you do not need to declare your goods if both of the following apply: you’re a UK resident you have already paid both VAT and excise duty (alcohol and tobacco only) on the goods in Great Britain You may need to declare your goods if any of the following apply: you’re not a UK resident you’re taking in alcohol or tobacco over your allowances for Northern Ireland and excise duty has not been paid on them in Great Britain you’re taking in goods worth more than £390 and you have not paid VAT on them in Great Britain Check if you need to declare your goods . If you’re taking a vehicle into Northern Ireland from Great Britain You’ll need to declare the vehicle if all of the following apply: you’re taking it to Northern Ireland permanently - for example, you live there and you’re taking the vehicle back with you you bought it in Great Britain for your own personal use or to give as a gift the value of the vehicle, together with any other goods you are bringing in, exceeds £390 it’s already registered with DVLA you have not paid VAT on it in Great Britain - for example, you bought the vehicle from a person or dealer not registered for VAT Travelling from Northern Ireland to Great Britain If you’re travelling from Northern Ireland to Great Britain (England, Wales or Scotland) you do not have to declare any goods. You’ll need to pay Import VAT on any goods you buy in Northern Ireland from shops that offer tax-free shopping under the VAT Retail Export Scheme.

Banned and restricted goods

There are some goods you cannot bring into the UK - they’ll be seized by customs . These include: controlled drugs offensive weapons, for example flick knives self-defence sprays, for example pepper spray and CS gas endangered animal and plant species rough diamonds indecent and obscene materials, such as books, magazines, films and DVDs personal imports of meat and dairy products from most non- EU countries Restricted items Some goods are restricted - like firearms, explosives and ammunition. You need a special licence to bring them in to the UK. Some food and plant products are also restricted if they: are not free from pests and diseases are not for your own use were not grown in the EU If you bring goods suspected of infringing intellectual property rights (for example ‘pirate’ copies of movies or music) they may be seized and you could be prosecuted. Check if you need a CITES permit You may need to apply for a permit or certificate if you’re bringing items protected by the Convention on International Trade in Endangered Species of Wild Fauna and Flora ( CITES ) into the UK. This includes certain foods and beauty products, exotic leather goods, furs, wooden musical instruments, tourist curios and some medicines. Check if you need a CITES permit . How to get a CITES permit You can apply for a CITES permit online . When travelling to Great Britain, you’ll need to arrive at one of the ports or airports that handles CITES items .

When to declare goods to UK customs

You must tell customs about (‘declare’) goods: if you go over your personal allowances for Great Britain for Great Britain (England, Scotland and Wales) or for Northern Ireland that are banned or restricted that you plan to sell or use in a business You must declare goods if you pass through UK border controls when transiting through a UK airport on the way to another country. You can declare goods online from 5 days (120 hours) before you’re due to arrive in the UK. You can calculate and pay any tax and duty you owe when you declare your goods. The customs and excise duty you pay online are calculated using simplified rates . Check the rules on bringing cash into the UK if you’re bringing in more than £10,000 (or equivalent in any currency). Declaring goods at the border You can declare goods using the red channel or red-point phone on arrival in the UK if for example: you have not been able to declare them online or you’re carrying more than the amount of alcohol or tobacco you can declare for your own use - read the upper thresholds section of the Simplified rates guidance you do not want to pay the simplified rates used by the online service you’re carrying goods to sell or use in your business You and your baggage can be checked for anything that must be declared. You may be asked to: pay tax or duty give up banned goods produce documents for restricted goods, for example licences and permits If you do not do what you’re asked, your goods and any vehicle you use to transport them may be seized .

Declare goods and pay tax and duty to UK customs

Use this service before arriving in the UK to: check if you need to pay tax or duty on any goods you’re bringing in declare goods if you go over your allowances pay any tax or duty you owe You can do this from 5 days (120 hours) before you’re due to arrive in the UK. If you declare your goods online, the customs and excise duty will be calculated using simplified rates. Before you start You’ll need: the exact price of your goods in the currency you used to pay for them the quantity or volume of your goods the country where your goods were made or produced if you are travelling from the EU your passport number or EU identity card number the date and time of your arrival a credit or debit card if you need to pay tax or duty You can use your driving licence number or phone number instead of a passport number if you’re travelling from Great Britain (England, Wales or Scotland) to Northern Ireland. Declare and pay any tax or duty Use this service to: make an online customs declaration update an online customs declaration pay any tax or duty you owe before you arrive in the UK Start now After you’ve declared your goods If you’ve given your email address, you will get an email receipt. If not, make a note of the reference number you’re given. Customs officials may ask for the receipt or confirmation number at the UK border. You can use the green ‘nothing to declare’ channel when you enter the UK. If you need to declare more goods You can make changes online after making your original declaration. To change your declaration, you’ll need: your declaration reference number the exact price of your goods in the currency you used to pay for them the number of items or volume of your goods the country where your goods were produced if you are travelling from the EU If you cannot use the service Call the HM Revenue and Customs ( HMRC ) helpline if you cannot use the online service. HMRC helpline Telephone: 0300 322 9434 Monday to Friday, 8am to 6pm Find out about call charges Apply for a refund Fill in form C82 if you’ve paid too much tax or duty and need to apply for a refund. Send it to the address on the form. Email HMRC if you need this form in a different format: different.format@hmrc.gov.uk

Bringing goods into the UK for personal use

Overview

You can bring some goods from abroad without having to pay UK tax or duty, if they’re either:

for your own use
you want to give them as a gift

This guide is also available in Welsh (Cymraeg).

The amount of goods you can bring is commonly known as your ‘personal allowance’. Personal allowance rules apply to any goods you have bought overseas and are bringing in to the UK.

These rules apply to goods regardless of where you bought them. This could include:

a duty-free or tax-free shop
on the high street in the country you’ve visited

You must declare all commercial goods. There are no personal allowances for goods you bring in to sell or use in your business.

The amount of goods you can bring in without paying tax or duty on them depends on:

where you’re travelling from
if you’re arriving in Great Britain (England, Wales and Scotland)
if you’re arriving in Northern Ireland

Declaring goods to customs

Before crossing the UK border you must tell customs about (‘declare’) any goods:

where you go over your allowances
that are banned or restricted

If you go over an allowance, you will have to pay tax and duty on all the goods in that category.

You can declare goods online from 5 days (120 hours) before you are due to arrive in the UK.

Your goods and any vehicle you use to transport them may be seized if you break the rules. You may also be fined or prosecuted.

You can report someone for breaking the rules to HM Revenue and Customs (HMRC).

View a printable version of the whole guide

Bringing goods into the UK for personal use

Overview

Declaring goods to customs

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Bringing goods into the UK for personal use

Overview

Declaring goods to customs

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