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

May 3rd, 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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Hm revenue & customs: tax and duty on goods brought to the uk from outside the european union

Cigarette filter – wikipedia, the free encyclopedia

When you travel to the UK from outside the European Union (EU), you can bring in a certain amount of duty/tax free goods for your own use known as an ‘allowance’. If you go over this allowance you may have to pay duty and/or tax. Some goods are banned completely, or restricted, such as certain foods.

On this page

Duty and tax free allowances arrivals from non EU countries
Additional conditions when bringing goods into the UK
Declaring goods to customs
How much duty or tax do you pay?
Banned and restricted goods
Getting more help and advice
More useful links

Duty and tax free allowances arrivals from non EU countries

The allowances below cover the most common items that you can bring into the UK duty and/or tax free from outside the EU.

You must also meet certain conditions listed in the section ‘Additional conditions when bringing goods into the UK’. If you don’t meet these conditions or you go over your allowance you’ll have to pay any Customs Duty, Excise Duty and/or Import VAT due (VAT will also be due on any duties that may be charged).

For passengers who are in transit and changing flights in an EU airport there are set conditions that apply regarding liquids, including any duty free purchases you’ve made.

Alcohol allowances

You can bring in either, but not both, of the following

1 litre of spirits or strong liqueurs over 22 per cent volume
2 litres of fortified wine (such as port or sherry), sparkling wine or any other alcoholic drink that’s less than 22 per cent volume

Or you can combine these allowances. For example, if you bring in one litre of fortified wine (half your full allowance) you can also bring in half a litre of spirits (half your full allowance). This would make up your full allowance. You can’t go over your total alcohol allowance.

In addition you may also bring back both of the following

16 litres of beer
4 litres of still wine

Tobacco allowances

You can bring in one from the following list

200 cigarettes
100 cigarillos
50 cigars
250g of tobacco

Or you can combine these allowances. For example, if you bring in 100 cigarettes (half your full allowance) you can also bring in 25 cigars (half your full allowance). This would make up your full tobacco allowance. You can’t go over your total tobacco allowance.

You cannot combine alcohol and tobacco allowances.

Other goods including perfume and souvenirs

You can bring in other goods worth up to f390 without having to pay tax and/or duty.

If you arrive by private plane or private boat for pleasure purposes, you can only bring in other goods worth up to f270 tax and duty free.

If you bring in any single item worth more than your allowance, you must pay duty and/or tax on the full item value, not just the value above the allowance. You also cannot group individual allowances together to bring in an item worth more than the limit.

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

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Additional conditions when bringing goods into the UK

To qualify for the tax/duty free allowances you also need to meet the following conditions

You must transport the goods yourself.
The goods must be 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), then it’s not a gift and you’ll have to pay the duty and/or tax.
To bring in alcohol or tobacco you must be aged 17 or over.

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Declaring goods to customs

You must make a declaration to customs when entering the UK from non EU countries if

you exceed your allowances
the goods are for commercial use see link below for information on merchandise in baggage
you have 10,000 euros or more (or its equivalent) in cash
you think you may have banned or restricted goods

To do this you should use the red channel or the red point phone. The customs official from the UK Border Agency (UKBA) will tell you if any tax or duty is owed and how to pay.

Going through customs

Read about carrying merchandise in baggage in Notice 6

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How much duty or tax do you pay?

If you exceed the allowances and/or don’t meet the additional conditions set out above you will have to pay the appropriate charges which may include

Customs Duty
Excise Duty if the goods are tobacco or alcohol
Import VAT (VAT will also be due on any duties that may be charged)

Customs Duty rates

In all instances Customs Duty is waived if the amount of the duty payable is less than f9.

For other goods brought into the UK by travellers, duty only applies on goods above f270 or f390 (whichever is appropriate) in value. Over this allowance and up to f630 there is a duty flat rate of 2.5 per cent.

For goods over f630, the duty/duties rate charged depends on the type of goods.

Excise Duty rates

Excise Duty is payable on all alcohol or tobacco products that go over the duty free allowances or do not meet the additional conditions. You can check alcohol and tobacco Excise Duty rates on the HM Revenue & Customs (HMRC) website.

Alcohol duty rates (Opens new window)

Tobacco products duty rates (Opens new window)

Import VAT

Import VAT is charged as a percentage of the total value of the goods plus any other duties payable. The rate is the same VAT rate that applies to similar goods that are sold in the UK.

Introduction to VAT

Customs Duty, Excise Duty and Import VAT introduction

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Banned and restricted goods

There are some goods that you’re never allowed to bring into the UK including illegal drugs and all offensive weapons. There are also some goods that are restricted and need a licence or permit to be imported.

Some foods are also restricted for example you’re not allowed to bring in meat or dairy products from most countries outside 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 outside the EU, you can contact the Excise and Customs Helpline by following the link below.

Contact details for the Excise and Customs Helpline

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