EU to UK duty-free allowances: what to bring home and declare

1. Check your duty-free allowance from the EU to the UK

The UK allowance applies to goods bought anywhere, including a duty-free shop, tax-free shop or ordinary high-street retailer. What matters is where you arrive and whether the goods are for your own use or a gift. You must carry them yourself.

For Great Britain, meaning England, Scotland and Wales, the personal allowance applies when arriving from outside the UK, including an EU country. It cannot be pooled with a travelling companion’s allowance. If you bring commercial goods to sell or use in a business, declare them regardless of value and there is no personal allowance.

The practical distinction is important after a shopping trip to Paris, Madrid or elsewhere in the EU: customs allowances concern what enters the UK, while the length of the visit is covered by the Schengen 90/180 rule in 2026. They are separate systems.

For the current wording and the online declaration service, check GOV.UK: Bringing goods into the UK, arriving in Great Britain before travelling.

2. What is the duty-free allowance for the UK when arriving from the EU?

Alcohol allowances in Great Britain are separate in useful ways. You may bring 42 litres of beer and cider, plus 18 litres of still or sparkling wine. In addition, choose either 4 litres of spirits or other alcoholic products over 22% ABV, or 9 litres of alcoholic products up to 22% ABV. The latter group excludes beer, cider and wine, and includes fortified wine such as port and sherry.

The alcohol choice can be split. For example, 2 litres of spirits and 4.5 litres of fortified wine uses the full combined allowance. Yet taking 19 litres of wine exceeds the wine allowance, so tax and duty are due on all 19 litres, not only the extra litre.

For tobacco, choose one full allowance: 200 cigarettes, 100 cigarillos, 50 cigars, 250g tobacco or 200 sticks for heated tobacco devices. A split is possible, such as 100 cigarettes and 25 cigars. Bringing 200 cigarettes and 50 cigars, however, goes over the allowance and means declaring both tobacco products.

Vaping liquid has an allowance of up to 50ml. Someone carrying 100ml must declare it, with tax and duty potentially due on the full 100ml. Travellers under 17 have no allowance for alcohol, tobacco or vaping products; they may bring products for their own use, but must declare them before arrival.

3. Duty-free allowance from France to the UK: use the Great Britain rules

For a traveller returning from France to England, Scotland or Wales, the Great Britain allowances apply in exactly the same way as for another EU departure point. A French wine shop, a Calais ferry terminal and a Paris duty-free retailer do not create separate UK limits.

Keep a clear record of what is in each category before boarding. Three cases cause avoidable mistakes: wine is separate from fortified wine; cigarettes share a single tobacco allowance with cigars and other tobacco products; and vaping liquid has its own 50ml allowance. Receipts can also help show the value and origin of goods when needed.

Within the allowances, no tax or duty is due on goods made in the EU. Above an allowance, you declare each item you bought. You may be able to claim a zero rate of customs duty for an item grown or made in the EU solely from EU ingredients or materials, bought there and brought from an EU country, if you have the required origin evidence. For purchases totalling under £1,000, a label, packaging or seller’s note can be enough; above £1,000, obtain an invoice or seller document with the item, place, date and origin statement.

This does not remove possible excise duty on alcohol, tobacco or vaping goods, or import VAT. Plan the return journey as carefully as the outward one, particularly if driving: driving in Europe from the UK involves its own documents and checks.

4. What is the duty-free allowance from Spain to the UK?

The allowance for a flight, ferry or road journey from Spain to Great Britain is the same Great Britain allowance set out above. A larger suitcase or several bags does not increase it, and neither does travelling with family or friends. Each person’s allowance stands alone.

Count the product, strength and volume before leaving Spain. A traveller with 18 litres of wine and 9 litres of sherry is within both allowances, as long as there are no spirits as well: the sherry uses the whole up-to-22% allowance. Beer and cider have a 42-litre allowance.

For other purchases, the standard limit is £390 in total, falling to £270 for arrival by private plane or private boat. Going over means declaring the goods; charges can apply to the total value, rather than merely the amount above £390. Import VAT may be due on the total value plus any duty at the current UK VAT rate.

Do not assume an EU-made label means nothing needs to be declared. It may support a claim for zero customs duty where the origin conditions are met, yet the requirement to declare goods above an allowance remains.

5. Declare goods before you arrive or at the border

Declare goods when they exceed an allowance, are banned or restricted, or are intended for sale or business use. The same applies if you pass through UK border control while transiting a UK airport. Cash rules are separate, so check the requirements for cash over £10,000.

You can make an online declaration from five days, or 120 hours, before arrival. This calculates tax and duty at simplified rates. Alternatively, declare at the border by using the red channel or a red-point phone.

Failing to declare can lead to goods and the vehicle being seized, as well as a fine or prosecution. The sensible approach is to list purchases by category, measure liquids in litres or millilitres, and retain receipts until the journey is complete.

If a trip has several European stops, keep the entry and exit dates as well as shopping records. A free Schengen calculator helps check the rolling day count separately from customs limits.

6. Follow different rules when arriving in Northern Ireland

Northern Ireland has a different outcome for goods brought directly from an EU country. There is no need to declare or pay tax or duty where you transported the goods yourself, they are for personal use or a gift, and you paid tax and duty in the country of purchase. There are no fixed alcohol or tobacco limits in that situation.

Large quantities are more likely to prompt questions about whether they are genuinely for personal use. GOV.UK gives guide levels: 800 cigarettes, 200 cigars, 400 cigarillos, 1kg tobacco, 800 heated tobacco sticks, 200ml vaping products, 110 litres of beer, 90 litres of wine, 10 litres of spirits and 20 litres of fortified wine.

Goods from the Canary Islands, the north of Cyprus, Gibraltar or the Channel Islands follow the rules for countries outside the EU. Check GOV.UK: Bringing goods into the UK, arriving in Northern Ireland for the current detail.

7. Keep customs allowances separate from Schengen days

Shopping during a European trip has no effect on the 90-day allowance, but the trip itself may do. For visa-exempt UK travellers, time in the Schengen Area is limited to 90 days in any rolling 180-day period across the area as a whole. Both arrival and departure days count.

France and Spain are among the 29 Schengen countries, so days spent there normally use Schengen days. Leaving the area for the UK does not reset the count. Customs staff focus on what you bring into the UK; border officials and the EU’s Entry/Exit System record travel separately.

Enter every overnight stay and travel day in Entorii while planning the holiday that produced the purchases. Its rolling view and future-trip simulation make it easier to see when earlier Schengen days drop out, without confusing that calculation with a customs declaration.

Before you travel home

Separate alcohol, tobacco, vaping liquid and other purchases on the packing list. Check whether you arrive in Great Britain or Northern Ireland, total each category, and declare anything over the relevant allowance before travel or at the border.

Allowances can change, and individual circumstances can matter. Check the official source before relying on a previous trip’s rules, especially when carrying high-value goods or unusual quantities.

Frequently asked questions

What is the duty-free allowance from France to the UK?

For arrival in Great Britain from France, the standard Great Britain personal allowances apply, including 18 litres of wine, 42 litres of beer and cider, and £390 for other goods. You must declare goods over an allowance, and charges can apply to all goods in that category.

What is the duty-free allowance from Spain to the UK?

The Great Britain allowance from Spain is the same as from France and other EU countries. The place of purchase, including a duty-free shop, does not create an additional UK allowance.

What is the duty-free allowance for the UK for cigarettes?

The tobacco allowance is one of 200 cigarettes, 100 cigarillos, 50 cigars, 250g of tobacco or 200 heated tobacco sticks. You can split it proportionately, but exceeding the allowance means declaring all tobacco goods in that category.

When do I need to declare goods when travelling from the EU to the UK?

You need to declare goods over an allowance, banned or restricted goods, and commercial goods for sale or business use. You can declare online from 120 hours before arrival or at the border through the red channel or red-point phone.

Does the duty-free allowance apply differently in Northern Ireland?

Yes, goods brought into Northern Ireland from an EU country generally have no fixed alcohol or tobacco limits if they are for personal use or a gift and local tax and duty were paid. Different, smaller allowances apply when arriving in Northern Ireland from outside the EU.