What you can bring into the UK duty-free 2026: allowances

When you arrive in the UK from abroad, you can bring in a limited amount of alcohol, tobacco and other goods for personal use free of duty. Anything over the allowance must be declared, with duty and VAT paid. Below are the allowances for arriving in England, Scotland and Wales (Great Britain).

How much alcohol can you bring?

Duty-free you may bring 42 litres of beer and 18 litres of wine (still or sparkling). In addition, either 4 litres of spirits (over 22% ABV) or 9 litres of drinks up to 22% (such as fortified wine — port or sherry). You can split those 9 litres across types. The beer, wine and spirit allowances add up, so you can bring them at the same time.

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And how much tobacco?

The tobacco allowance is one of the following: 200 cigarettes, 100 cigarillos, 50 cigars, 250 grams of tobacco, or 200 sticks for heated-tobacco devices. You can split the allowance: for example 100 cigarettes and 25 cigars is half of each of two categories.

What is the allowance for other goods?

Other goods, gifts and souvenirs can be brought in duty-free up to a value of £390. If you arrive by private plane or boat, the limit is lower — £270. The value counts across all items together; you cannot split one expensive item between people.

What happens if you go over?

If you exceed the allowance in a category, you must pay duty and tax on all the goods in that category, not just the excess. Goods over the limit, and anything banned or restricted, must be declared before you cross the border — you can do this online in advance. Break the rules and your goods, and even the vehicle carrying them, may be seized, and you may be fined or prosecuted. If in doubt, declare: an honest declaration is almost always cheaper than the consequences.

How does it work in practice?

At the border you choose the green channel if you are within your allowances and have nothing to declare, and the red channel (or red-point phone) if you are over or carrying restricted goods. You can also declare and pay online, in advance, which is often quicker than queuing. Commercial goods, or items you will sell, do not count as personal use and follow different rules. Large amounts of cash are subject to separate rules and must be declared on entry. Some goods — certain foods, meat and dairy from many countries, weapons, protected species — are banned or restricted regardless of value, so check before you travel.

Current allowances and the declaration form are on GOV.UK.