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