You can bring some goods from abroad without having to pay UK tax or ‘duty’, as long as they’re for your own use. This is commonly known as your ‘personal allowance’. 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 of the same type in that category. You can declare goods online from 72 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, your personal allowances mean you can bring in a certain amount of goods without paying tax or duty. 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 of the same type in that category. You cannot combine allowances with other people to bring in more than your individual allowance. If you go over your allowances you must declare your goods before you arrive in the UK . Your goods could be seized if you do not declare them. Alcohol allowance How much you can bring depends on the type of drink. You can bring in: beer - 42 litres wine (not sparkling) - 18 litres You can also bring in either: spirits and other liquors over 22% alcohol - 4 litres fortified wine (for example port, sherry), sparkling wine and alcoholic drinks up to 22% alcohol - 9 litres You can split this last allowance, for example you could bring 4.5 litres of fortified wine and 2 litres of spirits (both half of your allowance). You may have to pay VAT , customs duty and excise duty on alcohol you declare. 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). You may have to pay VAT , customs duty and excise duty on tobacco you declare. 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 the allowance. You may have to pay customs duty if you exceed your allowances. You may also have to pay import VAT . 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 .

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. 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 of the same type in that category. You cannot combine allowances with other people to bring in more than your individual allowance. If you go over your allowances you must declare your goods before you arrive in the UK . 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: beer - 16 litres wine (not sparkling) - 4 litres You can also bring in either: spirits and other liquors over 22% alcohol - 1 litre fortified wine (for example port, sherry), sparkling wine and alcoholic drinks up to 22% alcohol - 2 litres You can split this last allowance, for example you could bring 1 litre of fortified wine and half a litre of spirits (both half of your allowance). You may have to pay VAT , customs duty and excise duty on alcohol you declare. 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). You may have to pay VAT , customs duty and excise duty on tobacco you declare. 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 allowances. You may also have to pay import VAT . 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 are 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 all of the following apply: you’re a UK resident the goods were bought in England, Wales, Scotland or the Isle of Man you have already paid both VAT and excise duty (alcohol and tobacco only) on the goods 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 . 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 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.

When to declare goods to UK customs

You must tell customs about (‘declare’) goods: over your personal allowances 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 can declare goods online from 72 hours (3 days) 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. 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 you have not been able to declare them online or where the goods originate from the EU. For example if: you’re carrying more than the amount of goods you can declare for your own use online 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 items you’re bringing in declare goods if you go over your allowances pay any tax or duty you owe You can do this from 72 hours (3 days) before you’re due to arrive in the UK. 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 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 Make an online customs declaration and 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 cannot use the service Call the 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

Overview

You can bring some goods from abroad without having to pay UK tax or ‘duty’, as long as they’re for your own use. This is commonly known as your ‘personal allowance’.

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 of the same type in that category.

You can declare goods online from 72 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).

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