United Kingdom customs rules & duty-free allowances

Last reviewed October 1, 2026·Official source

The UK's customs regime is strict and unforgiving: the single biggest trap for visitors is that the goods allowance is per person, not per family, and it is far lower than the US or EU equivalents. If you are carrying anything for business, resale, or as a gift, expect to pay 20% VAT plus duty on the full value, not just the excess. Rules apply to all arrivals aged 17 and over; separate, smaller allowances apply to under-17s.

Duty-free allowances

Alcohol
4.0 L
4L still wine, 16L beer, 2L sparkling wine, plus 1L spirits over 22% ABV (or 2L fortified wine/other alcohol up to 22%). Must be 17+. Total combined limit is 4L wine, 16L beer, 2L sparkling, 1L spirits — you can mix but not exceed each category.
Tobacco
200 cigarettes
or 50 cigars / 250 g
Cash to declare
$10,000
£10,000 or more (about $12,700 USD) in cash — including cheques and bankers' drafts — must be declared to HMRC using form C9011 before you arrive or at the customs desk. This is per person, not per family. Failure to declare can lead to seizure and a fine.
Goods duty-free
$390
£390 (about $495 USD) in other goods (gifts, souvenirs, electronics, perfume, etc.) per person. Above that, you pay 20% VAT plus customs duty (typically 0–12% depending on the item) on the full value, not just the excess. If you arrive by private plane or boat, the limit drops to £270.

Prohibited — banned from import

  • Narcotics and controlled drugs (cannabis, cocaine, heroin, MDMA, etc.) — penalties include imprisonment
  • Personal imports of meat, milk, dairy, and most fish products from outside the EU/EEA
  • Self-defence sprays (pepper spray, CS gas) and electric shock devices (tasers, stun guns)
  • Offensive weapons, flick knives, butterfly knives, and disguised knives
  • Counterfeit goods and pirated media for commercial use
  • Endangered species products (ivory, certain furs, some traditional medicines containing animal parts)

Restricted — allowed with a permit or declaration

  • Firearms, ammunition, and imitation firearms — require a UK permit
  • Live animals and pets — require a pet passport or health certificate and must enter via approved routes
  • Plants, seeds, and soil — require a phytosanitary certificate and must be declared
  • Drones — allowed for personal use but must be registered with the CAA if over 250g and flown within UK rules
  • Satellite phones and certain radio transmitters — require a licence from Ofcom

Arriving: red vs green channel

At UK airports and ports you walk through either the green channel (nothing to declare) or the red channel (goods to declare). There is no arrival card to fill in — you simply choose the channel. If you are unsure whether your goods exceed the allowance, use the red channel and ask; declaring voluntarily is far cheaper than being caught in the green channel.

Tax-free shopping & VAT refunds

The UK ended its VAT Retail Export Scheme for most visitors on 1 January 2021. There is no general tourist VAT refund at airports for goods you take home in your luggage. The only exception is goods bought in a shop and shipped directly to an overseas address by the retailer — you can then buy VAT-free at the point of sale. Personal exports no longer qualify.

Bringing medication

Bring personal medication in its original, labelled container with a copy of your prescription or a doctor's letter. Up to 3 months' supply is generally allowed for personal use. Controlled drugs (e.g. morphine, methadone, amphetamines, some strong painkillers and ADHD medications) require a Home Office licence if you are carrying more than 3 months' supply or if the drug is banned in the UK. Some common US medications — including certain codeine combinations and high-dose pseudoephedrine — are restricted or prescription-only here. Check the Home Office controlled drugs list before you fly.

Food, plants & animal products

The UK bans personal imports of most meat, dairy, and fish products from outside the EU/EEA — even a ham sandwich or a piece of cheese in your bag can be seized and you can be fined. Plant material, seeds, soil, and fresh fruit/vegetables are also restricted. You may bring up to 2kg of certain low-risk foods (e.g. bread, cakes, chocolate, honey) but anything animal-derived must be declared. Check DEFRA rules before packing food.

Rules worth knowing

The £390 allowance is per person, not per family

Unlike many countries, the UK does not pool the goods allowance across a household. A family of four gets 4 × £390, but each person must carry their own share. If one person carries a £1,500 laptop, that person has exceeded their allowance and pays VAT on the full £1,500 — not just the excess.

No duty-free on arrival from the EU

Since Brexit, arrivals from EU countries are treated the same as arrivals from the rest of the world for customs purposes. You still get the £390 goods allowance, but you cannot bring unlimited EU goods as you could before 2021. Alcohol and tobacco allowances apply to all arrivals.

Under-17s have no alcohol or tobacco allowance

Travellers under 17 cannot use the alcohol or tobacco allowances at all — even if travelling with parents. Any alcohol or tobacco they carry counts against the adult's allowance, and if the adult's allowance is already used, duty is payable. The £390 goods allowance does apply to under-17s.

Cash declaration is per person, not per family

The £10,000 cash threshold applies to each traveller individually. A couple carrying £15,000 between them must each declare if either is carrying £10,000 or more — but if they split it £7,500 each, no declaration is needed. HMRC can still ask about the source of funds.

Frequently asked questions

If the combined value of all your goods (including the laptop and phone) exceeds £390, you pay 20% VAT on the full value of the items above the allowance. A £1,200 laptop would attract £240 VAT. If you can show the items are for personal use and were bought more than 6 months ago, you may be exempt — but you need proof of purchase date.
Yes, for personal use up to 3 months' supply, in original packaging with a prescription or doctor's letter. If your medication contains a controlled drug (e.g. morphine, methadone, amphetamines), you need a Home Office licence for more than 3 months' supply. Check the Home Office controlled drugs list — some US medications are illegal here.
No. The UK abolished the VAT Retail Export Scheme in 2021. You cannot claim VAT back at the airport for goods you carry out in your luggage. The only way to buy VAT-free is to have the retailer ship the goods directly to your overseas address.
You face seizure of the goods, a fine of up to £2,500, and potentially prosecution. HMRC can also assess unpaid duty and VAT on the spot. If you are unsure, always use the red channel — declaring voluntarily usually means you only pay the duty owed, with no penalty.
No — personal imports of meat, dairy, and most fish products from outside the EU/EEA are banned, even in small amounts. Fresh fruit and vegetables are also restricted. You can bring up to 2kg of low-risk foods like bread, cakes, chocolate, and honey. Anything animal-derived must be declared and will likely be seized.
Yes. Since Brexit, arrivals from the EU are treated the same as arrivals from the rest of the world. You get the standard alcohol allowance (4L still wine, 16L beer, 1L spirits) and the £390 goods allowance. The cheese will be seized — dairy imports from the EU are also banned for personal travellers.
No. The UK does not use a paper customs declaration card for arriving passengers. You simply choose the red or green channel. If you have cash of £10,000 or more, you must declare it using form C9011 before you arrive or at the customs desk.

Official source

HM Revenue & Customs (HMRC)

For guidance only. Customs allowances and prohibited-item lists change without notice — always confirm with HM Revenue & Customs (HMRC) before travelling.