What is the duty free allowance from Europe to UK?

As your holiday draws to an end, what better way to savour the enjoyment than taking a trip around the aisles of the duty-free shops in the airport? Whether you revel in the fragrance counters, are on the hunt for a bargain, or you're partial to a bit of last-minute gift buying, there is something for everyone to enjoy before heading back to the usual grind of daily life.

However, nothing is more likely to snap you back to reality than having to pay an unexpected customs tax bill or having items seized as you're heading home from your holiday. So, if you're about to travel back to the UK or planning to take a trip soon, you'll want to familiarise yourself with the current duty-free allowances and the items you can import.

With this in mind, we'll run through all you need to know about duty-free shopping when travelling from EU countries to the UK. This includes allowances when travelling back to different parts of the UK and how to declare items that exceed your allowance. So, without further ado, let's get stuck in.

Duty-free means goods that are exempt from taxes levied by local governments on certain imported items. These taxes are also known as customs charges.

Some stores in international terminals offer duty-free shopping where you can get items cheaper and without having to pay UK tax or duty, provided you are purchasing them for yourself or as a gift. You will usually find these stores in airports, on ferries, and near a country's borders.

As tempting as a duty-free shopping splurge may be, you do have to consider the number of items you bring back from your holidays as there is a set allowance for duty-free. This allowance applies to all items that you purchase while abroad, regardless of whether you bought them in a duty-free shop.

Depending on where you are travelling to and from, there are different allowances and regulations that dictate the volume of goods you can import without having to pay UK tax or duty — known as your allowance. The volume of goods you can import into the UK will depend on whether you are returning from an EU or non-EU country and whether you are bringing them into Great Britain or Northern Ireland.

It is worth noting that the allowance for duty-free items was increased at the start of this year. However, allowances are much lower than when the UK was part of the European Union (EU). For this reason, we'll run you through the rules and new allowances so you're not caught out when you're returning home from your holidays.

Every individual gets a personal allowance when it comes to importing items duty-free. You will only need to pay duty if you exceed your personal allowance. If you have done so, you'll need to notify customs when you cross the UK border. You'll also need to declare any banned or restricted items that you are travelling with — we've covered what this might include later on in the section "What items can you not bring into the UK?"

If you are travelling to the UK from abroad, you can bring some goods for personal use or as a gift without paying UK tax or duty, so long as they are within your personal allowance. This applies to all items that were bought while you were abroad, regardless of where you bought them.

The volume of goods you can import into the UK that will be tax and duty-free depends on where you are travelling from and whether you are entering Great Britain or Northern Ireland. In the following sections, we'll provide a breakdown of your personal allowances based on these factors.

Entering Great Britain

When travelling to Great Britain (England, Scotland or Wales) from anywhere outside of the UK, allowances for individuals over the age of 17 are as follows:

Alcohol allowance

The limit for alcohol depends on the type. You can bring in:

• 42 litres of beer
• 18 litres of still wine

You can also bring in one of the following:

• 4 litres of spirits and liquors over 22% alcohol
• 9 litres of fortified wine, sparkling wine, or other alcoholic drinks (not including wine or beer) with up to 22% alcohol content

You can split the second allowance so you could import half of each allowance. This means you could bring 2 litres of spirits and 4.5 litres of sparkling wine.

It is also worth being aware you may have to pay customs duty, import VAT and excise duty on alcohol that you declare and bring to Great Britain.

Tobacco allowance

When travelling to Great Britain from abroad, you can bring one of the following:

• 200 cigarettes
• 100 cigarillos
• 50 cigars
• 250g tobacco
• 200 sticks of tobacco for E-cigarettes

You can split the allowance. For example, you could bring half of the allowances for cigarettes and cigars, which would be 100 cigarettes and 25 cigars.

Allowance for other goods

Aside from the alcohol and tobacco allowances, there is an allowance for other goods. You can import other items worth up to £390 (£270 if you arrive by private plane or boat).

Entering Northern Ireland

The rules and allowances for bringing items into Northern Ireland depend on whether you're travelling from an EU or non-Eu country.

Travelling from an EU country

If you're entering Northern Ireland from an EU country, you won't need to declare or pay tax on any items imported from the EU, provided:

• You transport them yourself
• They are for personal use or are a gift
• You paid tax and duty in the country in which you purchased them

However, despite there being no limits on the amount of alcohol and tobacco you can bring from the EU to Northern Ireland, you're more likely to face questions at customs if you have exceeded the following amounts:

Travelling from a non-EU country

If you are bringing goods to Northern Ireland from a non-EU country, you'll be entitled to a personal allowance. This is provided you transport them yourself and they are for personal use or are a gift. Your personal allowance is as follows:

Alcohol allowance

The limit for alcohol depends on the type. You can bring in:

• 16 litres of beer
• 4 litres of still wine

You can also bring in one of the following:

• 1 litre of spirits and liquors over 22% alcohol
• 2 litres of fortified wine, sparkling wine, or other alcoholic drinks (not including wine or beer) with up to 22% alcohol content

You can split the last allowance and import half of each, e.g. bring 1 litre of sparkling wine and half a litre of liquor.

Again, you may need to pay customs duty, import VAT and excise duty on alcohol that you declare and bring to Great Britain.

Tobacco allowance

When travelling to Northern Ireland from abroad, you can bring one of the following:

• 200 cigarettes
• 100 cigarillos
• 50 cigars
• 250g tobacco
• 200 sticks of tobacco for E-cigarettes

You can split these, provided you don't go over the full allowance. For example, you could bring half of the allowances for cigarettes and cigarillos, which would be 100 cigarettes and 50 cigarillos.

Allowance for other goods

The same as travelling to Great Britain from outside the UK, when travelling to Northern Ireland from outside the EU, you have an allowance for other goods. You can import other items worth up to £390 (£270 if you arrive by private plane or boat).

Travelling between Great Britain and Northern Ireland

Rules for travelling between Great Britain and Northern Ireland depend on which is the destination.

Travelling from Great Britain to Northern Ireland

If you're travelling to England, Scotland, or Wales from Northern Ireland, you do not need to declare goods if the following two factors apply:

• You are a resident of the UK
• You've already paid both excise duty (only applies to alcohol and tobacco) and VAT on the goods when you purchased them in Great Britain

Alternatively, you may need to declare goods if any of the following apply:

• You are not a UK resident
• You have not paid excise duty on alcohol and tobacco that exceeds your personal allowance
• You have not paid VAT on goods bought in Great Britain that exceed the value of £390

Travelling from Northern Ireland to Great Britain

If you are travelling from Northern Ireland to Great Britain, you do not need to declare goods to customs. However, you will have to pay Import VAT on goods bought in Northern Ireland from shops that offer tax-free goods under the VAT Retail Export Scheme.

Some items cannot be brought into the UK, and if you attempt to do so, they will be seized by customs. These include:

• Offensive weapons, e.g flick knives
• Self-defence sprays, e.g. pepper spray
• Rough diamonds
• Endangered species of plants and animals
• Indecent materials, e.g. books and magazines
• Meat and dairy that is for personal import (from most non-EU countries)

Furthermore, some items are restricted, such as ammunition and firearms. You'll need a special licence to bring these through customs and into the UK. Other restricted items include:

• Some food and plant products if they are not for personal use, have pests or disease, or were grown outside the EU
• Items suspected of infringing intellectual property rights, e.g. 'pirate' movies
• Items protected by the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES), e.g. exotic leather goods, fur or pelts, or some medicines

If you plan to bring items protected by the CITES to the UK, you'll need to apply for a permit or certificate.

If you exceed the allowance you are entitled to, you will have to pay import VAT and duty on the total volume of goods you are importing. This means that if you bring 22 bottles of wine, you wouldn't pay import VAT and duty on the 4 extra bottles, you'd have to pay on all 22 bottles.

When you enter the UK from abroad, you must declare to customs:

• Banned or restricted goods
• Goods that you plan to sell
• Any cash that exceeds the value of £10,000 (or equivalent), if you're travelling from outside the EU
• Anything that exceeds your duty-free allowance

Airports carry out baggage checks to identify items that need to be declared. You must co-operate if you are asked to stop for a bag search. If you are found to be breaking the rules for importing goods into the UK, the items in question may be seized at the border by customs.

If you are travelling home with goods that exceed your personal allowance, you'll need to declare them. You can declare your goods online before you travel. This can be done from 5 days (120 hours) before you are due to return to the UK. The online service can also be used to check if you need to pay tax on goods you are bringing to the UK and pay any tax you owe on the goods.

Alternatively, you can declare your goods to customs when you arrive at the UK border.

As your holiday draws to an end and you prepare to travel home, you'll likely be tempted to stock up on your favourite items or purchase gifts in the duty-free stores. However, you'll need to stick within your personal allowance to avoid paying surprise customs charges. The amount you can bring back will depend on where you are travelling to and from, and if you do go over your personal allowance, you'll need to declare your goods to customs either online or at the border.

It is also worth remembering that as tempting as duty-free shopping may be, it may sometimes be cheaper to buy certain products back at home. For this reason, it's recommended that you do your research before hitting the shops — you can easily do this using tools such as Google Shopping.