What are my duty-free allowances coming back to the UK?

For people arriving in Great Britain from outside the UK.

Applies to: England, Scotland, Wales Last checked against official sources: 6 October 2026

Arriving in Great Britain from outside the UK, you can bring:

42 litres of beer or cider and 18 litres of wine (still or sparkling)
plus 4 litres of spirits over 22%, or 9 litres of other drinks up to 22% (you can split this)
200 cigarettes, or 100 cigarillos, or 50 cigars, or 250g tobacco, or 200 heated tobacco sticks (you can split this)
up to 50ml of vaping liquid
other goods worth up to £390, or £270 if you arrive by private plane or boat

Go over any allowance and you pay tax on everything in that category. Under-17s get no alcohol, tobacco or vaping allowance.

Different in Scotland, Wales or Northern Ireland

Rules may be different in:

Northern Ireland: Check nidirect for Northern Ireland

Key facts

42L beer or cider, 18L wine
200 cigarettes or equivalent
£390 other goods (£270 by private plane or boat)

Your full allowance arriving in Great Britain

These allowances apply to each adult arriving in England, Scotland or Wales from abroad, including from the EU. Goods must be for your own use or a gift.

Category	What you can bring
Beer and cider	42 litres
Wine (still or sparkling)	18 litres
Spirits and drinks over 22%	4 litres, or
Drinks up to 22% (not beer, cider or wine)	9 litres
Tobacco	200 cigarettes, or 100 cigarillos, or 50 cigars, or 250g tobacco, or 200 heated tobacco sticks
Vaping liquid	Up to 50ml
Other goods	£390, or £270 if you arrive by private plane or boat

Splitting an allowance

You can mix within the "either/or" lines. For example, you could bring 2 litres of spirits and 4.5 litres of fortified wine, as each is half its allowance. Tobacco works the same way, so 100 cigarettes and 25 cigars is allowed.

You cannot add your allowance to someone else's. A couple cannot pool two £390 allowances to bring in one £700 item.

Going over the limit

If you go over an allowance, you pay tax and duty on everything in that category, not just the extra.

Example: you bring back a watch for £450. That is over £390, so tax and duty are worked out on the full £450, not on £60.

Under 17s

There are no alcohol, tobacco or vaping allowances if you are under 17.

How to declare

Check and declare online before you arrive. You can do this from 5 days (120 hours) before you land.
Have the exact price you paid, in the currency you paid, and the quantity of goods.
Pay by debit or credit card if you owe anything. Keep your receipt or confirmation number to show at the border.

If you arrive in Northern Ireland

Northern Ireland has different rules.

Arriving from	Alcohol (examples)	Tobacco	Other goods
Outside the EU	16 litres beer, 4 litres still wine, plus 1 litre spirits or 2 litres drinks up to 22%	200 cigarettes or equivalent	£390 (£270 private plane or boat)
The EU	No set limit if tax paid there, but you may be questioned above guide levels such as 110 litres beer or 800 cigarettes

Travelling from Northern Ireland to Great Britain, you do not need to declare goods. Going from Great Britain to Northern Ireland, UK residents usually owe nothing if VAT and duty were already paid in Great Britain.

Related guides

Where these figures come from

Get it done

This takes you to the official service, which is free to use.

Declare goods

Common questions

Can I combine my duty free allowance with someone else's?

No. You cannot combine your personal allowance with anyone else's.

How do I declare goods when coming back to the UK?

You can declare online from 5 days (120 hours) before you arrive and pay any tax or duty in advance. You can then use the green nothing to declare channel.

Can under 17s bring alcohol or cigarettes into the UK?

There are no allowances for under 17s, but they can bring these in for their own use if they declare them before arriving.

Are the allowances different in Northern Ireland?

Yes. Arriving in Northern Ireland from outside the EU, you can bring 16 litres of beer and 4 litres of still wine, plus 1 litre of spirits or 2 litres of drinks up to 22%.

Official sources

1.Arriving in Great Britainwww.gov.uk/bringing-goods-into-uk-personal-use/arriving-in-Great-Britain
2.Declare goods and pay tax and dutywww.gov.uk/bringing-goods-into-uk-personal-use/declaring-goods
3.Arriving in Northern Irelandwww.gov.uk/bringing-goods-into-uk-personal-use/arriving-in-northern-ireland

Checked against GOV.UK on 6 October 2026

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