Bringing goods into the UK for personal use
Arriving in Northern Ireland
The rules and your allowances for Northern Ireland depend on whether you’re travelling from the European Union (EU) or another country.
Travelling from an EU country
You do not need to declare or pay tax or duty on any goods you bring into Northern Ireland from the EU as long as you:
- transport them yourself
- will use them yourself or give them away as a gift
- have paid tax and duty in the country where you bought them
If you’re bringing in goods from the Canary Islands, the north of Cyprus, Gibraltar or the Channel Islands, you’ll need to follow the rules for countries outside the EU.
Customs checks
If a customs officer thinks you may be bringing in goods to sell, they may check your goods and ask questions to find out if the goods are for personal use.
These rules are the same as before 1 January 2021.
Although there are no limits to the alcohol and tobacco you can bring in from EU countries, you’re more likely to be asked questions if you have more than the following amounts.
| Type of goods | Amount |
|---|---|
| Cigarettes | 800 |
| Cigars | 200 |
| Cigarillos | 400 |
| Tobacco | 1kg |
| Sticks of tobacco for electronic heated tobacco devices | 800 |
| Beer | 110 litres |
| Wine | 90 litres |
| Spirits | 10 litres |
| Fortified wine (for example sherry, port) | 20 litres |
Travelling from outside the EU
Your personal allowances mean you can bring in a certain amount of goods without paying duty or tax.
When you’re bringing in goods you must:
- transport them yourself
- use them yourself or give them away as a gift
If you go over your allowances you must declare all your goods and pay tax and duty on all the goods in that category.
For example, if you bring in 200 cigarettes and 50 cigars, you must pay tax and duty on both the cigarettes and the cigars because you have gone over your allowance in the tobacco category. Or if you bring back 5 litres of wine, you must pay tax and duty on all of it because you have gone over your 4 litre allowance for wine.
You cannot combine your personal allowance with anyone else.
If you go over your allowances you must declare your goods online before you travel or at the border when you arrive. Your goods could be seized if you do not declare them.
Alcohol allowance
How much you can bring depends on the type of alcohol. You can bring in both:
- beer - 16 litres
- wine (still) - 4 litres
You can also bring in either:
- spirits and other liquors over 22% alcohol - 1 litre
- alcoholic drinks up to 22% alcohol (not including beer or still wine) - 2 litres
Alcoholic drinks up to 22% alcohol include:
- sparkling wine
- fortified wine (for example port, sherry)
- cider
You can split this last allowance. For example, you could bring half a litre of spirits and 1 litre of fortified wine (both half of your allowance).
Tobacco allowance
You can bring in one from the following:
- 200 cigarettes
- 100 cigarillos
- 50 cigars
- 250g tobacco
- 200 sticks of tobacco for electronic heated tobacco devices
You can split this allowance - so you could bring in 100 cigarettes and 25 cigars (both half of your allowance).
Alcohol and tobacco allowances if you’re under 17
There are no personal allowances for tobacco or alcohol if you’re under 17. You can bring alcohol and tobacco to the UK for your own use, but you must pay tax and duty on them before you arrive in the UK.
Allowance for other goods
You can bring in other goods worth up to £390 (or up to £270 if you arrive by private plane or boat).
If you go over your allowance you pay tax and duty on the total value of the goods, not just the value above your allowance.
You may have to pay customs duty if you exceed your allowance.
Import VAT
You may have to pay import VAT on the total value of the goods plus duty. You pay VAT at the current UK VAT rate.