Arrivals from EU countries
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
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.
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|
|Fortified wine (for example sherry, port)||20 litres|