| One of the highlights of a holiday abroad is the | | | | from any area of Cyprus not under effective control |
| opportunity to stock up on items such as cigarettes, | | | | of the Government of the Republic of Cyprus are |
| alcohol and perfume - collectively known as "duty | | | | treated as non-EU imports. |
| free" goods. Duty free items have no state, local or | | | | Although Gibraltar is part of the EU, it is outside the |
| provincial taxes, federal import duties, or any other | | | | Community Customs territory. The Customs |
| type of taxation added to the cost of the item that | | | | allowances for outside the EU therefore apply. |
| you are buying - which makes them cheaper. | | | | There are special rules for cigarettes and some |
| Sometimes certain items can be considerably cheaper | | | | tobacco products from some EU countries. If you are |
| and we can be tempted to stock up but there are | | | | bringing in alcohol or tobacco goods and Customs |
| restrictions in place governing just how many duty free | | | | officers have reason to suspect they may be for a |
| items we can bring back from our holidays. | | | | commercial purpose, a Customs officer may ask you |
| Travelling back from outside the EU | | | | questions and make checks, for example about: |
| When travelling from a non-EU country (including the | | | | - the type and quantity of goods you have bought |
| Canary Islands, the Channel islands and Gibraltar) you | | | | - why you bought them |
| can bring the following into the UK for your own use | | | | - how you paid for them |
| without paying UK tax or duty: | | | | - whether all your goods are openly displayed or |
| - 200 cigarettes; or 100 cigarillos; or 50 cigars; or 250g | | | | concealed |
| of tobacco | | | | - how often you travel |
| - 60cc of perfume | | | | - how much you normally smoke or drink or |
| - 2 litres of still table wine | | | | - any other relevant circumstances |
| - 250cc of eau de toilette | | | | You are particularly likely to be asked questions if you |
| - 1 litre of spirits or strong liqueurs over 22 per cent | | | | have more than: |
| volume; or 2 litres of fortified wine, sparkling wine or | | | | - 3200 cigarettes |
| other liqueurs *such as port or sherry and | | | | - 200 cigars |
| - 145 pounds worth of all other goods including gifts | | | | - 400 cigarillos |
| and souvenirs | | | | - 3kg tobacco |
| If you have any more than these allowances you must | | | | - 110 litres of beer |
| declare the goods in the red channel or use the red | | | | - 90 litres of wine |
| point phone on your return to the UK. If you do not, you | | | | - 10 litres of spirits |
| are breaking the law and you may be prosecuted. | | | | - 20 litres of fortified wine (such as port or sherry) |
| In addition: | | | | The officer will take into account all the factors of the |
| - If you are under 17 you cannot have the tobacco | | | | situation and your explanation. |
| and alcohol allowances | | | | If they are satisfied that the goods are for a |
| - You are entitled to these allowances only if you | | | | commercial purpose they may seize them and any |
| travel with the goods and do not sell them | | | | vehicle used to transport them, and may not return |
| - If you bring in something worth more than the limit of | | | | them to you. |
| 145 pounds, you must pay charges on the full value, | | | | If you are caught selling alcohol or tobacco goods they |
| not just the value above 145 pounds | | | | may be seized, and for a serious offence you could |
| - You and anyone you are travelling with cannot pool | | | | get up to seven years in prison. |
| your individual allowances to bring in an item worth | | | | The country where you buy tobacco goods may |
| more than the limit. You will have to pay charges on | | | | have its own laws on how much you can buy or have |
| the full value of the item | | | | in your possession, and what documents you need. If in |
| - If you are bringing back any duty-free or tax-free | | | | doubt, check with that country's authorities before you |
| goods you bought when you left the UK, these count | | | | buy. |
| as part of your allowance | | | | If you let a coach, ferry or aircraft store your goods |
| Travelling back from inside the EU | | | | while travelling back to the UK you must make sure |
| If you bring in goods on which tax has been paid in an | | | | when you arrive in the UK that you collect the exact |
| EU country, you do not have to pay any tax or duty | | | | goods you bought. |
| on them in the UK. However any alcohol or tobacco | | | | From some EU countries there are limits on the |
| you bring in must be for your own use and transported | | | | amount of tobacco products you can bring back |
| by you. | | | | without paying UK duty. |
| Own use includes goods for your own consumption | | | | From CZECH REPUBLIC - 200 cigarettes or 250g of |
| and gifts. If you bring in goods for resale, or for any | | | | smoking tobacco or 50 cigars or 100 cigarillos |
| payment, even payment kind, they are regarded as | | | | From ESTONIA - 200 cigarettes or 250g of smoking |
| being for a commercial purpose. | | | | tobacco* |
| The EU Countries are: Austria, Belgium, Cyprus, Czech | | | | From HUNGARY, LATVIA, LITHUANIA, POLAND, |
| Republic, Denmark, Estonia, Finland, France, Germany, | | | | SLOVAKIA OR SLOVENIA - 200 cigarettes* |
| Greece, Hungary, The Irish Republic, Italy, Latvia, | | | | *No limit on other tobacco products as long as they |
| Lithuania, Luxembourg, Malta, The Netherlands, Poland, | | | | are for your own use. |
| Portugal, Slovakia, Slovenia, Spain (but not the Canary | | | | If you have tobacco products over these limits you |
| Islands), Sweden, The UK (but not the Channel Islands). | | | | should speak to a Customs officer in the red channel |
| Though the whole of Cyprus is part of the EU, goods | | | | or on the red point phone. |