Goods Across Borders · Customs rule card
Alcohol / Spirits → United Kingdom
Purpose: Traveling · Verified: 2026-05-13
1 liter spirits duty-free
Details
HMRC allows travelers aged 17 or over arriving in Great Britain to bring 18 litres of still wine, 42 litres of beer, and either 4 litres of spirits (> 22% ABV) OR 9 litres of fortified / sparkling wine (≤ 22% ABV) duty-free per visit. This 'Great Britain Personal Allowance' applies to both EU and non-EU origins post-Brexit. Quantities above the allowance must be declared via the Online Declaration Service; duty plus 20% VAT applies on the excess.
Quantity limit
1L spirits + 2L fortified + 4L wine + 16L beer
Legal reference
The Travellers' Allowances Order 1994
IATA dangerous goods
Alcohol / Spirits is classified under Class 3 — Flammable liquids. Cabin and checked-baggage limits apply on top of customs rules.
Practical advice
Standard duty-free allowance applies (typically 1L spirits + 1-2L wine + beer). Declare any quantity above; excise + 20% VAT computed at His Majesty's Revenue and Customs (HMRC) Red Channel. Bring purchase receipts.
Customs authority
His Majesty's Revenue and Customs (HMRC) · https://www.gov.uk/government/organisations/hm-revenue-customs