Hm revenue & customs: tax and duty on goods brought to the uk from the european union

Hm revenue & customs: tax and duty on goods brought to the uk from the european union

April 10th, 2014

If you are travelling to the UK from the European Union (EU), you can bring in an unlimited amount of most goods for your own use without paying tax or duty, but certain rules apply.

On this page

Arrivals from EU Countries
Customs checks when coming from the EU
Declaring goods to customs
Banned and restricted goods
Getting more help and advice
More useful links

Arrivals from EU countries

When arriving into the UK from an EU country you can bring in an unlimited amount of most goods.

For excise goods such as alcohol and tobacco, there are no restrictions. However you must meet the conditions below

You transport the goods yourself.
The goods are for your own use or as a gift. If the person you give the goods to pays you in any way including reimbursing you for any expenses or payment in kind then it’s not a gift and the goods may be seized.
The goods are duty and tax paid in the EU country where they were acquired.

If you don’t meet these conditions, the goods and any vehicle that transported them, may be seized.

You can read more about Excise Duty in the guide ‘Customs Duty, Excise Duty and Import VAT introduction’. You’ll find a link to this in the More useful links section below.

Motor fuel

As well as the fuel in your vehicle’s standard tank, you can bring in reserve fuel for that vehicle without paying any Excise Duty on it. The fuel must be in an appropriate container.

Read about which countries are in the EU in Travelling to the UK (Opens new window)

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Customs checks when coming from the EU

If a customs official from the UK Border Agency (UKBA) thinks you may be bringing in excise goods such as alcohol and tobacco from the EU for commercial use perhaps to sell to other people or simply for reimbursement they may ask you questions and make checks. You may be asked about

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 on the amount of alcohol and tobacco you can bring in from EU countries, customs officials are more likely to ask you questions if you have more than the following

Goods brought to the UK from the European Union

Until 30 September 2011

From 1 October 2011

Cigarettes

3,200

800

Cigars

200

Cigarillos

400

Tobacco

3 kilograms

1 kilogram

Beer

110 litres

Wine

90 litres

Spirits

10 litres

Fortified wine (for example port or sherry)

20 litres

If the UKBA is satisfied that the goods are for a commercial purpose it may seize them and any vehicle used to transport them, and may not return them to you. You can find out more in the guide ‘What to do if your goods are seized by customs’ under ‘More useful links’.

Find out about tax and duty on commercial imports (Opens new window)

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Declaring goods to customs

You must declare to customs any goods from EU countries if you think they may be banned or restricted goods.

To do this you should use the red channel or the red point phone.

Note that if you are bringing back goods for commercial purposes, the rules are different.

Going through customs

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Banned and restricted goods

There are some goods, such as offensive weapons and illegal drugs that you can’t bring into the UK no matter where you’re travelling from. Other goods, like firearms, are restricted.

Some food and plant products may be restricted if they

are not free from pests and diseases
are not for your own use
were not grown in the EU

Read more about banned or restricted goods

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Getting more help and advice

If you need more information about bringing in goods to the UK from the EU, you can contact the VAT, Customs and Excise Helpline by following the link below.

Contact details for the VAT, Customs and Excise Helpline

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Eu propose ban on menthol and electronic cigarettes

Marlboro gold usa – marlboro cigarettes 1mg

E cigarettes have risen in popularity since smoking was banned in enclosed area GETTY

On Tuesday, MEPs from 28 nations will have the chance to vote on restrictions of various tobacco products in an attempt to raise awareness of the dangers of smoking.

With electronic cigarettes rising in popularity in the past few years, campaigners have argued that e cigarettes are becoming damaging to people’s health.

Tobacco companies and e cigarette manufacturers have however all requested the restrictions are watered down.

Anti smoking backers have claimed that e cigarettes have the potential to save millions of lives and have already had a positive impact on society.

MEPs are set to vote on the matter on Tuesday GETTY

Restrictions have been focused on preventing children and young people from picking up masked cigarettes who may be tricked in smoking.

E cigarettes are designed as an alternative to smoking cigarettes without the use of tobacco. They are battery operated and turn chemicals such as nicotine into water vapour.

The proposals have been focused around preventing children and young people from picking up masked cigarettes who may be tricked in smoking.

Menthol cigarettes could also become banned in the EU after officials worry the younger generation may turn to smoking because of the sweet flavouring.

Cigarette packets may soon have bigger warning signs GETTY

Words such as “light” and “mild” may also be removed from packets to prevent misleading customers.

Other proposals include increasing the size of health warnings on cigarette packs and banning slim cigarettes and packs of 10 cigarettes.

An EU report has suggested that around 700,000 people die of smoking related deaths annually across the 28 nations.

And treatment for smoke related diseases costs about 25 billion euro (f21 billion) a year.

Legislation was passed in 2007 that banned smokers from lighting up in all enclosed places across England.