Goods worth £390 come in duty free, and the rule that catches people
Arriving in Great Britain from outside the UK: £390 of goods, plus alcohol and tobacco limits. Go over, and duty is due on everything.
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If you arrive in Great Britain from outside the UK, you can bring in goods worth up to £390 without paying duty, or £270 if you come by private plane or boat, plus fixed limits on alcohol and tobacco. Those limits apply only from age 17. Go over them and you pay duty and tax on the whole value of the goods, not just the part above the allowance. The figures below come from GOV.UK’s page on personal allowances for Great Britain, read 3 October 2026.
- £390 for goods, £270 by private plane or boat. That is the value limit for everything that is not alcohol or tobacco.
- Alcohol and tobacco are counted by quantity. Spirits over 22% are 4 litres, wine 18 litres, beer 42 litres.
- Under 17s get no alcohol or tobacco allowance. They must still declare it on arrival.
- Over the limit means duty on everything. Stay under and nothing is charged; go over and the whole value is taxed.
How much can I bring back in goods without paying duty?
Up to £390 worth of other goods, or £270 if you arrive by private plane or boat. GOV.UK sets these as the value of goods you can bring in without paying tax or duty, and the test is the value of what you are carrying, not what you paid. A £390 handbag and a gift bottle of perfume count together.
How much alcohol and tobacco can I bring?
For beer, wine and spirits: 42 litres of beer, 18 litres of still or sparkling wine, and 4 litres of spirits or other drinks above 22% ABV. Tobacco is one of 200 cigarettes, 100 cigarillos, 50 cigars, 250 g of loose tobacco, or 200 sticks for heated tobacco devices. GOV.UK says you may bring one of these, not a mix. Alcohol and tobacco limits apply only to people aged 17 or over.
What happens if I go over the limit?
You pay duty and tax on the whole value of the goods, not just the amount over the allowance. That is the rule that surprises most people, because a £400 bag bought abroad costs duty on its full value, not on £10. Keep receipts for everything you buy abroad, so the value is easy to prove at the border.
Does the age rule apply to me?
Yes if you are 17 or over, and no if you are younger, which catches families out. GOV.UK states that there are no personal allowances for alcohol, tobacco and vaping products for under-17s, but they still have to be declared before arrival. A family with teenagers should count only the adults’ allowances.
These are the allowances on GOV.UK as read on 3 October 2026, for arrivals in Great Britain. Northern Ireland has its own page on GOV.UK.
Frequently asked questions
How much can I bring back to the UK without paying duty?
Goods worth up to £390, or £270 if you arrive by private plane or boat, GOV.UK says for arrivals in Great Britain from outside the UK.
How much wine can I bring to Great Britain?
18 litres of still or sparkling wine, according to GOV.UK, for people aged 17 or over.
Do I pay duty on the whole value if I go over?
Yes. GOV.UK says going over the allowance means tax and duty on the total value of the goods, not just the part above the limit.
Can my 15-year-old bring back alcohol or tobacco?
No. There are no personal allowances for alcohol, tobacco and vaping products under 17, though they must be declared on arrival.
Keep reading
Foreign transaction and ATM fees, and how to dodge them.
The quiet fees that drain a trip.
Getting VAT back on purchases abroad.
Which to carry, and where each one works.
Sources: GOV.UK, “Arriving in Great Britain” (personal allowances for goods, alcohol, tobacco and the age rule), read 3 October 2026. Figures apply to arrivals from outside the UK; check the GOV.UK page for Northern Ireland and the EU before you travel.
Photos via Pexels: Shamsuddin Habib (cover), Atlantic Ambience, Кирилл Абрамов, Connor Danylenko.
Written by
Bishnu AdhikariPokhara-based, NMA-certified trekking guides. We’ve led 5,000+ treks across the Annapurna and Everest regions since 1998 — every word here comes from the trail. More from this author →
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