UK customs regulations
Visitors can bring some goods from abroad without having to pay UK tax or ‘duty’ (customs charges), as long as they’re for their own use. It depends on the type of goods they’re bringing in and where they’re travelling from.
If they are travelling to the UK from the EU, they can bring an unlimited amount of most goods (such as cigarettes and alcohol) for their own use, without paying tax or duty. This legislation does not apply to some new member states; advise your client to check the full regulations if they are unsure.
For those customers travelling to the UK from outside the EU, they are allowed to bring a certain amount of goods such as alcohol, tobacco, perfume, souvenirs for their own use or as gifts. This personal allowance includes up to one litre of spirits, 200 cigarettes and up to £390 worth of other goods.
Find out more about UK customs regulations.