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