| If you're planning to bring goods into the UK from | | | | personal use only. |
| travels abroad or from purchasing on the Internet, | | | | * You must be over 17 to have the tobacco and |
| there are some important customs laws that you | | | | alcohol allowances. |
| should be aware of. Here's a handy guide to the | | | | * If you go over the £145 limit for other |
| regulations. | | | | goods, you'll have to pay the duty for the whole |
| Buying goods abroad | | | | value of the goods, not just the value over |
| Entering the UK from the European Union (EU): if you | | | | £145. |
| buy any goods on which tax was paid in another EU | | | | * You can only use your own personal allowance, i.e. |
| member country, you don't have to pay any more | | | | you can't share allowances in order to bring back |
| tax in the UK. However, goods such as alcohol and | | | | higher value goods. If you do, you'll have to pay duty |
| tobacco must be for personal use only - i.e. for | | | | on the total value of the goods. |
| consumption by you or to be given as gifts. It is | | | | If you have more than the allowance, you must |
| illegal to sell or take payment for these goods as | | | | declare your goods, otherwise you may face |
| they will then be considered to have been brought | | | | prosecution. Here's how to declare goods at UK ports |
| into the country for commercial purposes, and you | | | | and airports: |
| could face up to seven years in prison if you are | | | | Use the red channel if you have goods to declare or |
| caught. | | | | if you have commercial goods, or if you have more |
| If a customs officer has reason to believe that you | | | | than the permitted personal allowance of tobacco |
| are bringing alcohol or tobacco into the UK for resale, | | | | from EU countries with tobacco restrictions. |
| you will be interviewed and expected to provide an | | | | Use the green channel if you're entering from a |
| explanation, and your goods may be seized (including | | | | non-EU country and don't have any goods to declare. |
| the vehicle in which they are being transported) if | | | | Use the blue channel if you're entering from an EU |
| they conclude that the goods are for commercial | | | | country and don't have any tobacco that's over the |
| purposes. There are restrictions on how much | | | | tobacco limit for that country. |
| tobacco you can bring into the UK from some of the | | | | Buying on the Internet |
| new EU member countries who joined in 2004 | | | | You'll need to pay customs and VAT on goods |
| without paying UK duty. | | | | purchased on the Internet if they are above a |
| Entering the UK from non-EU countries: if you arrive | | | | certain value. If the amount of duty is £7 and |
| in the UK with goods purchased in non-EU countries, | | | | over, you'll need to pay customs duty. If the value |
| there are limits to how much you're allowed to bring | | | | of the goods is £18 or over, you'll also need |
| into the country without having to pay UK duty. | | | | to pay VAT. |
| These are: | | | | You won't need to pay UK customs duty if the |
| * 200 cigarettes or 250 grams of tobacco or 100 | | | | goods were purchased in an EU country, but you'll |
| cigarillos or 50 cigars | | | | need to pay the VAT on the goods in that country if |
| * 60 cubic centilitres of perfume | | | | applicable. |
| * 250 cubic centilitres of eau de toilette | | | | For imports from non-EU countries, Her Majesty's |
| * 2 litres of still table wine | | | | Revenue and Customs publishes a table of |
| * 1 litre of spirits or strong liqueurs over 22% alcohol | | | | commodity codes for goods and the duty and tax |
| volume or 2 litres of fortified wine (e.g. sherry or | | | | that's payable on them, as the rates vary from item |
| port), sparkling wine or other liqueurs | | | | to item. This table is known as the Tariff, and it's |
| * £145 worth of any other goods, including | | | | updated monthly. |
| souvenirs and presents | | | | The person posting the goods to the UK will have to |
| There are also restrictions on how you bring the | | | | complete a customs declaration stating what the |
| goods into the country. These are: | | | | goods are, their value and whether they're a gift or |
| * You must travel with the goods. | | | | commercial item. Any duty that needs to be paid will |
| * You must not sell the goods - they must be for | | | | be handled by the Post Office on delivery. |