Gold Jewellery → United Kingdom

Personal jewellery allowed; counts toward duty-free allowance

Details

Personal gold jewellery worn or carried is generally not subject to duty. However, new jewellery purchased abroad counts toward your £390 personal allowance. Gold above the allowance is subject to 2.5% customs duty plus 20% VAT on the total value including duty.

Quantity limit

£390 total personal goods allowance

Documentation required

• Customs declaration form (C384) if value exceeds £390

Legal reference

The Customs (Import Duty) (EU Exit) Regulations 2020

Practical advice

Worn personal jewellery that you already owned before traveling is exempt. Keep receipts for newly purchased items.

Customs authority

His Majesty's Revenue and Customs (HMRC) · https://www.gov.uk/government/organisations/hm-revenue-customs