Arrivals from EU countries

Some rules around paying duty or tax will change if the UK leaves the EU without a deal. You do not pay duty or tax on goods you bring in from the European Union ( EU ) as long as you: transport them yourself will use them yourself or give them away as a gift have paid duty and tax in the country where you bought them The Canary Islands, the north of Cyprus, Gibraltar and the Channel Islands are not part of the EU for customs purposes - follow the rules for countries outside the EU instead. Customs checks If a customs officer thinks you may be bringing in goods to sell, they may stop you to make checks and ask: the type and quantity of goods you’ve bought why you bought them how you paid for them how often you travel how much you normally smoke or drink 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 amounts below. Type of goods Amount Cigarettes 800 Cigars 200 Cigarillos 400 Tobacco 1kg Beer 110 litres Wine 90 litres Spirits 10 litres Fortified wine (for example sherry, port) 20 litres

Arrivals from outside the EU

Your duty-free allowance means you can bring in a certain amount of goods for your own use from outside the European Union ( EU ) 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 You cannot combine allowances with other people to bring in more than your individual allowance. Declare any goods over your allowance . 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 - 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 Excise Duty on alcohol you declare. Tobacco allowance You can bring in one from the following: 200 cigarettes 100 cigarillos 50 cigars 250g tobacco 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 Excise Duty on tobacco you declare. Alcohol and tobacco allowances if you’re under 17 There are no duty-free 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’ll have to pay duty or tax on them when you get to customs. 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 a single item’s worth more than your allowance you pay any duty or tax on its full value, not just the value above the allowance. If you go over your allowance You pay Customs Duty on anything you bring in above your allowance. The rate: is 2.5% for goods worth up to £630 depends on the type of goods if they’re worth more than £630 - check by calling the VAT , Customs and Excise Helpline 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. The VAT rates are the standard UK rates.

Banned and restricted goods

There are some goods you cannot bring into the UK - they’ll be seized by customs . These include: illegal 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 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.

Declaring goods to customs

You must tell customs (known as ‘declaring’) on arrival in the UK if you have goods: over your duty-free allowance that are banned or restricted that you plan to sell Use the red channel at customs if you have something to declare. If there’s no red channel, use the red-point phone to declare goods to customs. 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 .

Bringing goods into the UK after a no-deal Brexit

Some rules will temporarily change when you bring goods for your own use from the EU to the UK. This guidance does not apply to bringing goods from Ireland to Northern Ireland. You can: continue to pay tax and duties where you bought them, and bring back an unlimited amount of most goods (including alcohol and tobacco) use your duty-free allowance to bring in a certain amount of goods without paying duty or tax - these are the same as allowances for goods brought in from non-EU countries claim a refund of the VAT you paid where you bought the goods If you claim a VAT refund in another country You’ll have to pay import VAT on the goods when you arrive in the UK. You may also have to pay excise and customs duty on the full value of the goods if they are above the excise and customs duty allowances. After Brexit, the excise and customs duty allowances will be the same as the allowances for bringing back goods from non-EU countries . You’ll be able to declare goods online. Stay up to date This page will be updated if anything changes, including if a deal is agreed. Sign up to get email alerts to get the latest information about visiting Europe after Brexit .

Bringing goods into the UK

Overview

You can bring some goods from abroad without having to pay UK tax or ‘duty’ (customs charges), as long as they’re for your own use.

If you’re coming:

from a European Union (EU) country you can bring in an unlimited amount of most goods
from outside the EU you can only bring in a certain amount without paying duty or tax - up to your duty-free allowance

There will be no change to the rights and status of EU citizens currently living in the UK until 30 June 2021, or 31 December 2020 if the UK leaves the EU without a deal. You and your family can apply to the EU Settlement Scheme to continue living in the UK.

You must tell customs about (‘declare’) any other goods when you arrive at the UK border, as well as anything that’s banned or restricted in the UK. If you owe any duty or tax, you’ll usually have to pay it immediately.

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).

Print entire guide

Step 1 Check if you need to follow this process
You need to follow these steps if you're bringing goods into the UK - for example for selling, processing or using in your business.

What you need to do is different if you are:
Step 2 Register your business for importing
1. Get an EORI number
2. Check if you need to register for VAT
You can apply for simplified declaration procedures and for Authorised Economic Operator status. These are most suitable for businesses that import goods regularly.
1. Find out about using simplified declaration procedures
2. Check if Authorised Economic Operator status is right for you
Step 3 Decide who will make customs declarations and transport the goods
You can hire someone to deal with customs and transport the goods for you, or you can do it yourself. Most businesses that import goods use a transporter or customs agent.
1. Find out how to hire someone to deal with customs for you
2. Find out what you'll need to do if you make the customs declaration yourself
Step 4 Classify your goods
You must find the right commodity code to classify the goods you're importing. This will tell you the rate of duty you need to pay and if you need an import licence.

Your customs agent or transporter might be able to help you with this.
1. Find the right commodity code for your goods
and Find out if you can delay or reduce your duty payment
You may be able to delay or reduce the amount of duty you pay based on where the goods are from and what you plan to do with them.
1. Find out if you can pay a lower rate of duty
2. Find out if you can delay paying duty
Step 5 Value your goods
How much VAT and duty you pay depends on the value of your goods and the rate of duty you need to pay.
1. Work out the value of your goods for customs
Step 6 Get a licence or certificate if you need one
You might need to get a licence or certificate if you're importing things like plant or animal products, high-risk food or feed, medicines, textiles, chemicals or firearms.

Your customs agent or transporter might be able to help you with this.
1. Find out if you need a licence or certificate for the goods
Step 7 Get your goods through customs
If you've appointed someone to deal with UK customs for you, they'll make the declaration and get your goods through the UK border.
1. Make an import declaration yourself and get your goods cleared by UK customs
You'll then be told how much VAT and duty to pay.

You’ll also be sent an Import VAT Certificate (C79) in the post as proof you have paid.
Step 8 Claim a VAT refund
If you're VAT registered, you can claim back any VAT you paid on the goods you've imported. You’ll need your C79.
1. Find out how to claim a VAT refund
Step 9 If you paid the wrong amount of duty or rejected the goods
1. Find out how to apply for a refund on import duties
2. Find out what you can claim back if you reject an import
Step 10 Keep invoices and records

You must keep records of commercial invoices and any customs paperwork, including your C79.

If you imported controlled goods, for example firearms, keep the paperwork that shows who owns the goods.

Bringing goods into the UK

Overview

Step 1 Check if you need to follow this process

Step 2 Register your business for importing

Step 3 Decide who will make customs declarations and transport the goods

Step 4 Classify your goods

and Find out if you can delay or reduce your duty payment

Step 5 Value your goods

Step 6 Get a licence or certificate if you need one

Step 7 Get your goods through customs

Step 8 Claim a VAT refund

Step 9 If you paid the wrong amount of duty or rejected the goods

Step 10 Keep invoices and records

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Bringing goods into the UK

Overview

Part of Import goods from outside the EU: step by step

Step 1: Check if you need to follow this process

Step 2: Register your business for importing

Step 3: Decide who will make customs declarations and transport the goods

Step 4: Classify your goods

and Find out if you can delay or reduce your duty payment

Step 5: Value your goods

Step 6: Get a licence or certificate if you need one

Step 7: Get your goods through customs

Step 8: Claim a VAT refund

Step 9: If you paid the wrong amount of duty or rejected the goods

Step 10: Keep invoices and records

Is this page useful?

Help us improve GOV.UK

Help us improve GOV.UK

Step 1 Check if you need to follow this process

Step 2 Register your business for importing

Step 3 Decide who will make customs declarations and transport the goods

Step 4 Classify your goods

Step 5 Value your goods

Step 6 Get a licence or certificate if you need one

Step 7 Get your goods through customs

Step 8 Claim a VAT refund

Step 9 If you paid the wrong amount of duty or rejected the goods

Step 10 Keep invoices and records