Archive Website of the UK government

Arrivals from EU countries

When arriving into the UK from an EU country you can bring in an unlimited amount of most goods.

For excise goods such as alcohol and tobacco, there are no restrictions. However you must meet the conditions below:

• you transport the goods yourself
• the goods are for your own use or as a gift - if the person you give the goods to pays you in any way (including reimbursing you for any expenses or payment in kind), then it's not a gift and the goods may be seized
• the goods are duty and tax paid in the EU country where they were acquired

If you don't meet these conditions, the goods (and any vehicle that transported them) may be seized.

You can read more about Excise Duty in our guide ‘Customs Duty, Excise Duty and Import VAT: introduction'. You’ll find a link to this at the end of the page.

Motor fuel

As well as the fuel in your vehicle's standard tank, you can bring in reserve fuel for that vehicle without paying any Excise Duty on it. The fuel must be in an appropriate container.

• Check which countries are in the EU - HMRC guide for travellers coming to the UK (PDF, 280KB) Opens new window

• Help with PDF files

Customs checks when coming from the EU

If a customs officer from the UK Border Agency (UKBA) thinks you may be bringing in excise goods to sell they may stop you to ask you questions and make checks. You may be asked about:

• the type and quantity of goods you’ve bought
• why you bought them
• how you paid for them
• how often you travel
• how much you normally smoke or drink

Although there are no limits on the amount of alcohol and tobacco you can bring in from most EU countries, customs officers are more likely to ask you questions if you have more than the following:

If HM Revenue & Customs (HMRC) is satisfied that the goods are for a commercial purpose, the goods, and any vehicle used to transport them, may be seized and not returned to you.

• Bringing goods into the UK for commercial use Opens new window

• What to do if you have something seized by customs Opens new window

Declaring goods to customs

You must declare to customs any goods from EU countries if you think they may be banned or restricted goods.

To do this you should use the red channel or the red-point phone. The customs officer will tell you if any tax or duty is owed and how to pay.

Note that if you are bringing back goods for commercial purposes, the rules are different.

• Find out more about going through customs when you enter the UK Opens new window

How much duty or tax do you pay?

Excise Duty rates

You can check the current tobacco duty rates on the HMRC website.

• Check the current tobacco duty rates Opens new window

Banned and restricted goods

There are some goods, such as offensive weapons and illegal drugs, that you can't bring into the UK no matter where you're travelling from. Other goods, like firearms, are restricted.

Some food and plant products may be restricted if they:

• are not free from pests and diseases
• are not for your own use
• were not grown in the EU

• Find out more about what goods are banned or restricted Opens new window

Getting more help and advice

If you need more information about bringing in goods to the UK from the EU, you can contact the VAT, Customs and Excise Helpline by following the link below.

• Contact details for the VAT, Customs and Excise Helpline Opens new window

More useful links

• Customs Duty, Excise Duty and Import VAT: introduction Opens new window

• What to do if your goods are seized by customs Opens new window

• Income Tax when arriving in the UK

Useful contacts

• Foreign and Commonwealth Office

• Identity and Passport Service (IPS)

• ATOL (Air Travel Organisers' Licence) Opens new window