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GOODS ACROSS BORDERS

GB / GBR

United KingdomUnited Kingdom

VERIFIED · 2026-04-25
CODEGB
ISO3GBR
REGIONEUROPE
VAT20%
DE MINIMISUS$190
CASH THRESHOLDUS$12500

Customs authority

His Majesty's Revenue and Customs (HMRC)Official site

Duty-free allowances (arriving travelers)

CategoryAllowance
Alcohol4L
Cigarettes200
Personal goods valueUS$1100
Post-Brexit allowances: 18L still wine, 4L spirits or sparkling wine, 42L beer. Tobacco: 200 cigarettes OR 100 cigarillos OR 50 cigars OR 250g tobacco (or proportional mix). Goods up to £900 (approx. $1,100 USD) duty-free. Allowances apply when arriving from outside Great Britain.

De minimis import threshold

USD EQUIVALENT

US$190

LOCAL CURRENCY

£135 GBP

AS OF

2021-01-01

Customs duty relief applies to goods valued at or below £135. VAT (20%) still applies on goods above £0 when sold by overseas businesses to UK consumers. The UK removed the old £15 VAT relief threshold as of January 2021.

Cash declaration

THRESHOLD (USD)

US$12500

LOCAL AMOUNT

GBP

Restricted categories

  • RESTRICTEDFirearms and weapons (requires licence)
  • RESTRICTEDControlled drugs (prescription required)
  • RESTRICTEDCertain food products from outside EU/GB (health certificate may be required)
  • RESTRICTEDPlants and plant products (phytosanitary certificate required)
  • RESTRICTEDLive animals (health certificate and pre-notification required)
  • RESTRICTEDEndangered species (CITES permit required)
  • RESTRICTEDRadio transmitters not approved for UK use

Prohibited categories

  • PROHIBITEDIllegal firearms and offensive weapons (flick knives, knuckledusters)
  • PROHIBITEDClass A, B, and C controlled substances without authorisation
  • PROHIBITEDObscene publications and indecent images
  • PROHIBITEDCounterfeit currency
  • PROHIBITEDProducts from endangered species without CITES permits
  • PROHIBITEDCertain meat and dairy products from non-approved countries

Special notes

  • Since Brexit (January 2021), UK customs rules apply separately from EU rules.
  • Northern Ireland follows different rules under the Windsor Framework — EU single market rules apply for goods.
  • Goods from the Channel Islands are treated as imports from outside UK for VAT purposes.
  • The UK Global Tariff (UKGT) applies to imports; check gov.uk trade tariff tool.
  • Customs declarations via CHIEF (Customs Handling of Import and Export Freight) or CDS (Customs Declaration Service).
  • Import VAT is 20% standard rate; reduced rate of 5% applies to some goods.

Import documentation

  • Customs Declaration (CDS or CHIEF)
  • Commercial Invoice
  • Packing List
  • Bill of Lading or Airway Bill
  • Certificate of Origin (for preferential tariff rates under UK trade agreements)
  • Import Licence (for controlled goods)
  • Phytosanitary or health certificates (for plants/animals)

Posting restrictions

Items sent by post valued over £135 require a customs declaration. Royal Mail and courier services handle customs clearance for postal imports. Certain items are prohibited from being sent internationally via post (batteries alone, aerosols, etc.).

Top documented rules

10 of 76

Related trade routes & FTAs

Active Free Trade Agreements

Airports

  • LHRLondon Heathrow Airport

    Red, Green, and Blue (EU) channels at all terminals. Use the Red channel (or Red Point Phone) if anything to declare.

Leaving United Kingdom

Most personal-effect exports are unrestricted. Strategic goods (defence, dual-use, cultural property) require export licences from the Export Control Joint Unit (ECJU) or Arts Council England. Cash equivalent to £10,000+ leaving Great Britain must be declared.

PROHIBITED EXPORT

  • exports-to-sanctioned-jurisdictions

RESTRICTED EXPORT

  • controlled-technology-uk-strategic
  • cultural-property-export-licence
  • wildlife-cites

Pre-arrival apps

  • Electronic Travel Authorisation (ETA)

    Most non-visa nationals before travel to the UK

    Official site
  • Online passenger declaration (cash, goods over £10,000)

    Travelers carrying cash equivalent to £10,000+

    Official site

Regulatory timeline

  • Post-Brexit duty-free / declaration thresholds came into effect; EU travelers no longer get UK relief. gov.uk
  • Border Target Operating Model phase 1 — new SPS and customs declarations for EU imports. gov.uk

Known scams

  • Unofficial 'UK ETA' booking sites charging well above the official £10 fee. Apply only via gov.uk. gov.uk
  • Fake HMRC/Border Force payment-demand SMS or emails after recent arrivals. HMRC never asks for payment by SMS link. gov.uk

DECLARATION FORM LANGUAGES

en

Top item rules for United Kingdom

Source: rules indexed for United Kingdom. See full rule list under the relevant traveling, posting, and importing hubs.

Frequently asked questions

How much alcohol can I bring into United Kingdom duty-free?

Travellers arriving in United Kingdom may bring 4 L of alcohol duty-free. Anything above the allowance must be declared at the red channel. Post-Brexit allowances: 18L still wine, 4L spirits or sparkling wine, 42L beer. Tobacco: 200 cigarettes OR 100 cigarillos OR 50 cigars OR 250g tobacco (or proportional mix). Goods up to £900 (approx. $1,100 USD) duty-free. Allowances apply when arriving from outside Great Britain.

How many cigarettes can I bring into United Kingdom?

200 cigarettes per traveller (or proportionally less in cigars / tobacco). Above-limit tobacco must be declared.

Do I need to declare cash entering United Kingdom?

Yes. Cash and equivalent bearer instruments above USD 12500 (GBP) must be declared on arrival.

What is United Kingdom's de minimis import threshold?

£135 GBP (~USD 190). Customs duty relief applies to goods valued at or below £135. VAT (20%) still applies on goods above £0 when sold by overseas businesses to UK consumers. The UK removed the old £15 VAT relief threshold as of January 2021.

Is VAT or GST charged on imports into United Kingdom?

Yes — the standard rate is 20%. It generally applies to commercial imports and to e-commerce parcels above the de minimis threshold.

Can I bring prescription medication into United Kingdom?

Prescription medicines for personal use are generally allowed in reasonable quantities (typically 30-90 days' supply), accompanied by the original prescription and ideally a doctor's letter. Some controlled substances need import authorisation. Verify with His Majesty's Revenue and Customs (HMRC) for your specific medicine.

Can I send gifts by post to United Kingdom?

Gifts are accepted by post but are still subject to United Kingdom's import rules. Tax-relief gift thresholds (where they exist) are typically much lower than commercial thresholds. Declare honestly on the CN22/CN23 — undervaluation is treated as fraud.

What documents do I need to import commercially into United Kingdom?

A customs declaration filed with His Majesty's Revenue and Customs (HMRC), a commercial invoice, packing list, and transport document (AWB or B/L). Add a Certificate of Origin to claim FTA preferential duty. Sector-specific imports (food, plants, animals, medicines, electronics, dangerous goods) need additional permits.

What happens at United Kingdom's red and green channels?

The green channel is for travellers with nothing to declare. The red channel is for travellers carrying anything above allowances or any restricted goods. Spot checks happen at both. Lying or hiding goods can lead to seizure plus penalties.

What items are prohibited in United Kingdom?

Illegal firearms and offensive weapons (flick knives, knuckledusters); Class A, B, and C controlled substances without authorisation; Obscene publications and indecent images. See the full prohibited list on this page.

What items are restricted into United Kingdom?

Firearms and weapons (requires licence); Controlled drugs (prescription required); Certain food products from outside EU/GB (health certificate may be required). Restricted items typically need a permit, certificate, or declaration. See the full restricted list on this page.

How do I declare goods on arrival in United Kingdom?

Use the red channel at the airport. Most ports of entry into United Kingdom accept either a paper declaration or, increasingly, an electronic declaration via an app or kiosk. Be ready to show receipts, prescriptions, or permits.

Can I bring food into United Kingdom?

Most countries restrict animal-origin food (meat, dairy) for biosecurity reasons; sealed commercial packaged food is sometimes permitted. Verify with His Majesty's Revenue and Customs (HMRC)'s agricultural / biosecurity authority before bringing food.

Can I bring vape devices or e-cigarettes into United Kingdom?

Vape rules are changing fast worldwide; United Kingdom may have specific restrictions, age limits, or outright bans. Verify on the current His Majesty's Revenue and Customs (HMRC) guidance before travel — bans have grown markedly since 2023.

Can I bring medicines containing controlled substances into United Kingdom?

Many countries require advance import authorisation for opioids, stimulants, and certain psychiatric medicines. Carry the original prescription, doctor's letter, and original packaging. For controlled substances, contact United Kingdom's health authority before travel.

Are duty-free purchases on arrival counted in my allowance?

Yes. Duty-free purchases at the destination airport on arrival count toward your alcohol and tobacco allowance, even though they were purchased after immigration. Buying duty-free at departure rather than arrival does not bypass the allowance.

What happens if a parcel arrives over United Kingdom's de minimis?

Above the de minimis, customs assesses duty and VAT/GST on the goods value (plus, in some regimes, freight + insurance). The carrier or postal operator usually clears it and bills the recipient. Recipients can refuse delivery if they don't want to pay.

Can I refuse to pay duties and return a parcel?

Yes. If you don't want to pay duties or taxes, you can refuse the parcel and the carrier will return it to sender or destroy it. This does not affect your tax record but means the goods don't enter United Kingdom.

How long does customs clearance take in United Kingdom?

Standard clearance for compliant parcels is typically same-day to a few days. Holds for incomplete declarations, biosecurity inspection, sanctions screening, or anti-counterfeit checks can take longer. Provide complete declarations to avoid delays.

Who do I contact if my parcel is held by United Kingdom customs?

Your carrier (DHL, FedEx, UPS, postal operator) is the first contact — they handle clearance on your behalf. If you need to deal directly with the authority, contact His Majesty's Revenue and Customs (HMRC) via the contact route on their official site.

What are common customs scams to watch for in United Kingdom?

Watch for: fake "customs fees" demands by SMS or email; impostor officials at airports; unsolicited phone calls about a "stuck parcel"; payment requests by gift card. Real customs authorities do not ask for payment via SMS link or gift cards. See our scams page for documented patterns.

Verify against His Majesty's Revenue and Customs (HMRC) before acting on any answer. Customs rules change frequently.

More for United Kingdom

Top inbound origins

Countries whose travelers most often arrive at United Kingdom.

VERIFIED · 2026-04-25
RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES37UNIQUE SOURCES614LATEST VERIFICATION2026-05-13MethodologyChangelog