Travel – Duty Free limits
Changes to the duty-free limits when travelling to the UK from a non-EU country took effect from 1 December 2008.
Each person travelling is now allowed to bring the following back to the UK fortheir own use without any UK tax or duty liabilities.
– 200 cigarettes; or 100 cigarillos; or 50 cigars; or 250g of tobacco
– 4 litres of still table wine
– 16 litres of beer
– 1 litre of spirits or strong liqueurs over 22 per cent volume; or 2 litres of fortified wine (such as port or sherry), sparkling wine or other alcoholic beverages of less than 22 per cent volume and
– £300 worth of all other goods including perfume and souvenirs (increasing to £340 from 1 January 2009)
Where the import exceeds any of these amounts, this must be reported to a Customs officer.
HMRC also confirmed that where tobacco or alcohol is brought in from another EU country that no duties or tax will be payable as long as you can demonstrate that the goods are for your own use, that you paid the relevant taxes and duties on the purchase and that you do not exceed any tobacco limits set by other EU countries.