Duty Free Allowance

Tobacco restrictions for eight Member States

The UK is maintaining limits on the amount of cigarettes and some tobacco products that travellers are able to bring in to the UK for own use from eight Member States, without paying UK duty.

The limits are:

Estonia - 200 cigarettes or 250g of smoking tobacco.

Bulgaria,  Hungary, Latvia, Lithuania, Poland, Romania and Slovakia - 200 cigarettes.

Anyone who is carrying more than the limits should pay UK duty on those goods by entering the Customs red channel or by using the red point telephone. If travellers enter the Customs blue channel with more than the limits, then all of their tobacco may be seized.

If you bring in goods on which tax has been paid in an EU country, you do not have to pay any tax or duty on them in the UK. However any alcohol or tobacco you bring in must be for your own use and transported by you.

Own use’ includes goods for your own consumption and gifts. If you bring in goods for resale, or for any payment, even payment in kind, they are regarded as being for a commercial purpose.

But there are special rules for cigarettes and some tobacco products from some EU countries.

The EU Countries are: Austria, Belgium, Bulgaria, Cyprus*, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, The Irish Republic, Italy, Latvia, Lithuania, Luxembourg, Malta, The Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain (but not the Canary Islands), Sweden, The UK (but not the Channel Islands).

Alcohol or tobacco

If you are bringing in alcohol or tobacco goods and we have reason to suspect they may be for a commercial purpose, a Customs officer may ask you questions and make checks, for example about:

the type and quantity of goods you have bought ,why you bought them ,how you paid for them ,whether all your goods are openly displayed or concealed,how often you travel,how much you normally smoke or drink or any other relevant circumstances.

The officer will take into account all the factors of the situation and your explanation.

If we are satisfied that the goods are for a commercial purpose we may seize them and any vehicle used to transport them, and may not return them to you.

If you are caught selling alcohol or tobacco goods they may be seized, and for a serious offence you could get up to seven years in prison.

The country where you buy tobacco goods may have its own laws on how much you can buy or have in your possession, and what documents you need. If in doubt, check with that country’s authorities before you buy.