(Correct August 2005)

Duty free allowances within the European Union (EU) have been abolished on EU journeys. If you buy alcohol or tobacco at an airport, you will be charged the rate of excise duty and VAT of the country where the airport is situated. If you buy alcohol or tobacco on the plane, you will be charged the excise duty rate of the country of departure, up to the airspace of the country of arrival. So, for example, UK excise duty rates will apply on a flight from the UK to Greece until the aircraft reaches Greek airspace when Greek excise duty rates will apply.

When travelling from a non-EU country (including the Canary Islands, the Channel islands and Gibraltar) you may bring the following into the UK for your own use without paying UK tax or duty:

• 200 cigarettes OR 100 cigarillos OR 50 cigars OR 250g of tobacco
• 60cc of perfume
• 2 litres of still table wine
• 250cc of eau de toilette
• 1 litre of spirits or strong liqueurs over 22% volume OR 2 litres of fortified wine, sparkling wine or other liqueurs such as port or sherry
• £145 worth of all other goods including gifts and souvenirs

If you have any more than these allowances you must declare the goods in the red channel or use the red point phone. If you are under 17 you are not entitled to the tobacco and alcohol allowances. You are entitled to these allowances only if you travel with the goods and do not sell them.

If you bring in something worth more than the limit of £145, you must pay charges on the full value, not just the value above £145. You and anyone you are travelling with cannot pool your individual allowances to bring in an item worth more than the limit. - you will have to pay charges on the full value of the item.

If you are bringing back any duty-free or tax-free goods you bought when you left the UK, these count as part of your allowance. If you also have tobacco or alcohol goods that you bought in an EU country (other than tobacco products over the limit for imports from that country) you will not have to pay any more duty or tax on these so long as they are for your own use and you can show, if asked, that you have paid duty and tax in an EU country, for example by producing the receipt.

The EU Countries are: Austria, Belgium, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, The Irish Republic, Italy, Latvia, Lithuania, Luxembourg, Malta, The Netherlands, Poland, Portugal, Slovakia, Slovenia, Spain (but not the Canary Islands), Sweden, The UK (but not the Channel Islands).