By clicking a retailer link you consent to third party cookies that track your onward journey. If you make a purchase, Which? will receive an affiliate commission which supports our mission to be the UK's consumer champion.

04 Aug 2022

Duty-free allowance

Here are the duty-free allowance guidelines you must follow, whether you've been on a break in the European Union (EU) or further afield.

Which?Editorial team

In this article

Arriving in Great Britain (England, Wales or Scotland) from outside the UK
Arriving in Northern Ireland from the EU
Arriving in Northern Ireland from a non-EU country
Entering Northern Ireland from Great Britain
Entering Great Britain from Northern Ireland
Other goods

Although many of us know we can make a saving if we buy cigarettes or alcohol duty-free, do you know your allowances and how much you can bring back to the UK?

If you're planning a holiday or about to go away, make sure you fly with one of the best ranked airlines, to and from one of the top rated airports.

Choose a Which? rated airline

We’ve partnered with Skyscanner to help you get a great deal on flights

Find flights

Arriving in Great Britain (England, Wales or Scotland) from outside the UK

If you're travelling to Great Britain (England, Wales or Scotland) from outside the UK, you can bring in a certain amount (for your own use or as a gift) without paying tax or duty. Here are your personal allowances:

Duty-free allowances when entering Great Britain
200 cigarettes	50 cigars	100 cigarillos	250g tobacco
42 litres beer	18 litres wine	4 litres spirits	9 litres fortified wine

Cigarettes, cigars, cigarillos and tobacco: You can bring in one of the above or combine the allowances eg 100 cigarettes and 25 cigars (half of each allowance)

Spirits and fortified wine: You can bring in EITHER spirits (or strong liqueurs over 22% alcohol) OR fortified wine (eg. sherry, port, sparkling wine and other alcoholic drinks less than 22% alcohol). But you can split this allowance, eg. you bring in 4.5 litres of fortified wine AND 2 litres of spirits (both half your allowance)

Arriving in Northern Ireland from the EU

While there is no duty or tax to pay on items when returning to Northern Ireland from a country in the EU, anything you do buy must be for personal use or a gift. Customs officers may query any goods you have brought back that exceed the standard amount shown.

Duty-free allowances when entering Northern Ireland from an EU country
800 cigarettes	200 cigars	400 cigarillos	1kg tobacco
110 litres beer	90 litres wine	10 litres spirits	20 litres fortified wine

Spirits: Spirits or strong liqueurs over 22% alcohol.
Fortified wine: Eg sherry, port, sparkling wine or any other alcoholic drink that's less than 22% alcohol.

Arriving in Northern Ireland from a non-EU country

If you are travelling back into Northern Ireland from a country outside of the EU then duty-free allowances are in place. This means you are restricted on the amount of goods you can bring back home with you. If you go over this allowance you might have to pay tax or duty on your goods - Excise Duty, Customs Duty and Import VAT.

The type of tax or duty you will pay depends on what you want to bring home. Duty-free allowances for travel outside of the EU are shown.

Duty-free allowances when entering Northern Ireland from a non-EU country
200 cigarettes	50 cigars	100 cigarillos	250g tobacco
16 litres beer	4 litres wine	1 litre spirits	2 litres fortified wine

Cigarettes, cigars, cigarillos and tobacco: You can bring in one of the above or combine the allowances eg 100 cigarettes and 25 cigars (half of each allowance)

Spirits and fortified wine: You can bring in EITHER spirits (or strong liqueurs over 22% alcohol) OR fortified wine (eg. sherry, port, sparkling wine and other alcoholic drinks less than 22% alcohol). But you can split this allowance, eg. you bring in 1 litre of fortified wine AND half a litre of spirits (both half your allowance)

Entering Northern Ireland from Great Britain

If you are entering Northern Ireland from Great Britain (England, Wales or Scotland), you do not need to declare your goods if you are a UK resident and you bought the goods in England, Wales, Scotland or the Isle of Man.

Entering Great Britain from Northern Ireland

If you are entering Great Britain (England, Wales or Scotland) from Northern Ireland you do not have to declare any goods.

Other goods

You can bring back items (to Great Britain and Northern Ireland) bought on holiday worth up to £390 duty free. If you bring home a single item worth more than your allowance, you will have to pay tax/duty on the full amount, not just that above the allowance.

Hurry deals, early-bird deals and Black Friday sales; Which? Travel is always investigating how to get the best price on your holiday. Find out more about Which? Travel