*Travelling to the UK from outside the European Union (EU)

Source: http://customs.hmrc.gov.uk

When travelling from a non-EU country (including the Canary Islands, the Channel islands and Gibraltar), you can bring the following into the UK for your own use without paying UK tax or duty:

• 200 cigarettes; or 100 cigarillos; or 50 cigars; or 250g of tobacco
• 60cc of perfume
• 2 litres of still table wine
• 250cc of eau de toilette
• 1 litre of spirits or strong liqueurs over 22 per cent volume; or 2 litres of fortified wine, sparkling wine or other liqueurs such as port or sherry and
• £145 worth of all other goods including gifts and souvenirs.

If you are under 17 you cannot have the tobacco and alcohol allowances. You are entitled to these allowances only if you travel with the goods and do not sell them.

If you bring in something worth more than the limit of £145, you must pay charges on the full value, not just the value above £145.

You and anyone you are travelling with cannot pool your individual allowances to bring in an item worth more than the limit. You will have to pay charges on the full value of the item.

If you are bringing back any duty-free or tax-free goods you bought when you left the UK, these count as part of your allowance.