Duty free allowances: how much you can bring in
If you are 17 or older, you can import certain goods without paying duty or GST, as long as the goods aren't for commercial purposes.
You can import any or all of the following (but only in the quantities stated):
- one litre of spirits
- four litres of wine
- 16 litres of beer or cider
- 200 cigarettes or 250g of other tobacco products
If you bring in any alcohol or tobacco over your allowance, you must declare this. If you don't, you'll lose your duty free allowance and the alcohol and tobacco will be taken off you.
Alternative allowance: beer and wine
You can import more wine or beer if you do not bring in any spirits or tobacco goods.
You can import the following quantities of dutiable goods as an alternative to the standard duty free allowance listed above:
- 36 litres of wine
- 48 x 75cl bottles of wine
- 110 litres of beer
Excise duty rates
The table below shows the current rates of duty that apply at import:
Cigarettes
| 200
| £96.87
| £105.21
|
Hand rolling tobacco
| 250 grams
| £201.82
| £219.18
|
Beer (1.2 to 2.8% ABV)
| 1 litre
| 37p
| 37p
|
Beer (2.8 to 4.9% ABV)
| 1 litre
| 74p
| 74p
|
Beer (over 4.8% ABV)
| 1 litre
| £1.37
| £1.37
|
Wine
| 75cl
| £1.76
| £1.76
|
1 litre
| £2.35
| £2.35
|
Spirits (40% ABV)
| 75cl
| £12.18
| £12.18
|
1 litre
| £18.18
| £18.18
|
Bringing in other goods
You can also import certain quantities of other goods, including gifts and souvenirs.
The value of what you are allowed to bring in depends on the transport you arrive by.
These allowances apply to people of any age.
Arriving by commercial transport
If you arrive by commercial air or sea transport you can import:
Arriving by private transport
If you arrive by private air and sea transport you can import:
Where a traveller imports goods more than these values:
- all goods imported become liable
- all goods imported become liable at the full value and not just the value above the allowance
Passengers may not group together individual allowances to bring in an item worth more than the limit.