Duty Free Allowance from Spain to UK
Arrivals from EU countries - Some rules around paying duty or tax will change if the UK leaves the EU without a deal.
You don’t pay duty or tax on goods you bring in from the European Union (EU) as long as you:
- transport them yourself
- will use them yourself or give them away as a gift
- have paid duty and tax in the country where you bought them
If a customs officer thinks you may be bringing in goods to sell, they may stop you to make checks and ask:
- the type and quantity of goods you’ve bought
- why you bought them
- how you paid for them
- how often you travel
- how much you normally smoke or drink
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 amounts below.
|Type of goods||Amount|
|Fortified wine (eg sherry, port)||20 litres|
(The Canary Islands, the north of Cyprus, Gibraltar and the Channel Islands are not part of the EU for customs purposes - follow the rules for countries outside the EU instead.)
And what it may change to after Brexit
Arrivals from outside the EU
Your duty-free allowance means you can bring in a certain amount of goods for your own use from outside the European Union (EU) 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
You can’t combine allowances with other people to bring in more than your individual allowance.
Declare any goods over your allowance. Your goods could be seized if you don’t declare them.
How much you can bring depends on the type of drink. You can bring in:
- beer - 16 litres
- wine (not sparkling) - 4 litres
You can also bring in either:
- spirits and other liquors over 22% alcohol - 1 litre
- fortified wine (eg port, sherry), sparkling wine and alcoholic drinks up to 22% alcohol - 2 litres
You can split this last allowance, eg you could bring 1 litre of fortified wine and half a litre of spirits (both half of your allowance).
You may have to pay Excise Duty on alcohol you declare.
You can bring in one from the following:
- 200 cigarettes
- 100 cigarillos
- 50 cigars
- 250g tobacco
You can split this allowance - so you could bring in 100 cigarettes and 25 cigars (both half of your allowance).
You may have to pay Excise Duty on tobacco you declare.
Alcohol and tobacco allowances if you’re under 17
There are no duty-free 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’ll have to pay duty or tax on them when you get to customs.
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 a single item’s worth more than your allowance you pay any duty or tax on its full value, not just the value above the allowance.
If you go over your allowance
You pay Customs Duty on anything you bring in above your allowance. The rate:
- is 2.5% for goods worth up to £630
- depends on the type of goods if they’re worth more than £630 - check by calling the VAT, Customs and Excise Helpline
You may also have to pay import VAT.
You may have to pay import VAT on the total value of the goods plus duty. The VAT rates are the standard UK rates.