Tobacco and alcohol customs allowances in the United Kingdom (2026)
Last reviewed: 9 October 2026
In short: Great Britain applies one set of personal allowances to goods arriving from outside the UK: 200 cigarettes, 4 litres of spirits over 22% ABV, 18 litres of wine and 42 litres of beer and cider. Northern Ireland has separate rules.
| Rule | What applies |
|---|---|
| Cigarettes from an EU state: allowance or guide level (pieces)Personal allowance for travellers; Great Britain (England, Scotland and Wales) | 200 pieces [1] |
| Spirits from an EU state: allowance or guide level (litres)Personal allowance for travellers; Great Britain (England, Scotland and Wales) | 4 litres [1] |
| Wine from an EU state: allowance or guide level (litres)Personal allowance for travellers; Great Britain (England, Scotland and Wales) | 18 litres [1] |
| Beer from an EU state: allowance or guide level (litres)Personal allowance for travellers; Great Britain (England, Scotland and Wales) | 42 litres [1] |
| Cigarettes from outside the EU: duty-free allowance (pieces)Personal allowance for travellers; Great Britain (England, Scotland and Wales) | 200 pieces [1] |
| Spirits over 22% vol. from outside the EU: duty-free allowance (litres)Personal allowance for travellers; Great Britain (England, Scotland and Wales) | 4 litres [1] |
| Still wine from outside the EU: duty-free allowance (litres)Personal allowance for travellers; Great Britain (England, Scotland and Wales) | 18 litres [1] |
| Beer from outside the EU: duty-free allowance (litres)Personal allowance for travellers; Great Britain (England, Scotland and Wales) | 42 litres [1] |
Notes
- Personal allowance for goods arriving in Great Britain from outside the UK; the page gives no separate figures for EU origin. No personal allowances for under 17s. Northern Ireland has separate rules.
Sources
- GOV.UK (HM Revenue and Customs): Bringing goods into the UK for personal use: Arriving in Great Britain (consulted 9 October 2026) · all sources
Related pages
General information, not legal advice. Rules change: check the official source before you fly or ride.