United KingdomUnited Kingdom
Overview
Customs and border policy in the United Kingdom is administered by HM Revenue & Customs (HMRC) for commercial customs and tax, Border Force for passenger and freight border control at ports and airports, the Animal and Plant Health Agency (APHA) for SPS controls, and the Department for Business and Trade (DBT) for trade policy and tariff schedules. Since the Brexit transition concluded on 1 January 2021, the UK operates a fully independent customs territory outside the EU customs union and single market.
Arriving passengers benefit from the personal allowance that became the UK's standard since 2021: 4 litres of spirits or 9 litres of sparkling wine, plus 16 litres of beer; up to 200 cigarettes or equivalent tobacco; and a goods allowance of GBP 390 (rising to GBP 270 for arrivals by private boat or plane) above which arriving travellers must declare goods and pay duty and 20% VAT. The UK eliminated the paper landing card in 2019; arrival declarations for goods over the allowance are made through the online "Bringing Goods into Great Britain" service or at the airport red channel. A new UK ETA (Electronic Travel Authorisation) was rolled out to visa-exempt visitors during 2024-2025.
For commercial imports, HMRC operates the Customs Declaration Service (CDS), which fully replaced the legacy CHIEF system during 2022-2024. All commercial entries are filed electronically through CDS by a customs intermediary (broker) or by direct-trader access. Importers require a GB EORI number; goods entering or leaving Northern Ireland under the Windsor Framework also require an XI EORI. Standard VAT at import is 20% and is collected by HMRC at clearance unless the importer elects Postponed VAT Accounting (PVA), deferring VAT to the next return — a widely-used cash-flow option for VAT-registered businesses.
Tariff policy uses the UK Global Tariff (UKGT) from 1 January 2021 onwards, replacing the EU Common External Tariff for GB. UKGT is broadly aligned with the EU CN8 codes at the 6-digit HS level but diverges at the 8th digit, so EU export classifications must be re-verified against UKGT before declaring at a GB port of entry. The UK's growing FTA network covers the EU-UK Trade and Cooperation Agreement (TCA), UK-Singapore, UK-Japan CEPA, UK-Australia, UK-New Zealand, CPTPP (acceded 2024), and the Developing Countries Trading Scheme (replacing the historical GSP from 2023).
For low-value imports, the UK's de minimis position differs by lane. The pre-Brexit EU-style low-value consignment relief was abolished on 1 January 2021. For imports under GBP 135, the overseas seller (or marketplace facilitator) must register with HMRC for UK VAT and collect 20% VAT at point of sale. For goods above GBP 135, VAT is paid at the border alongside any applicable customs duty. There is no informal customs-duty waiver below a specific small-parcel threshold; even low-value items technically require a customs declaration.
SPS (sanitary and phytosanitary) controls operate under the Border Target Operating Model (BTOM), phased in during 2024-2025. Medium- and high-risk animal products entering GB now require an Export Health Certificate (EHC) issued by an Official Veterinarian in the origin country and pre-notification through IPAFFS. Similar requirements apply to medium- and high-risk plant products requiring a Phytosanitary Certificate. Northern Ireland operates under the EU SPS regime via the Windsor Framework's Green and Red Lanes.
Currency declarations are required when entering or leaving GB with EUR 10,000 equivalent or more in cash, declared online or in person via the BF-1700 form; failure to declare is grounds for civil penalty and seizure. Northern Ireland uses the same threshold under continuing EU rules.
The UK has been an early adopter of digital customs processes. Single Trade Window (STW) development continues through 2026 to consolidate customs and OGA filings into one interface; current rollout covers selected import declaration categories. CDS notifications, Trader Dress Rehearsal, and CDS Trader Tool allow businesses to submit declarations at scale or for occasional low-volume use.
For prescription medicines, the Medicines and Healthcare products Regulatory Agency (MHRA) sets personal-import allowances: a traveller may bring a reasonable quantity for personal use (typically 3 months' supply) accompanied by the prescription. Some controlled drugs require a Home Office personal-import licence. Carrying medication outside its original packaging is permitted but the prescription should accompany.
Travellers should consult www.gov.uk/government/organisations/border-force and the HMRC customs guidance for the rules in force on the date of travel.
Duty-free allowances (arriving travelers)
| Category | Allowance |
|---|---|
| Alcohol | 4L |
| Cigarettes | 200 |
| Personal goods value | US$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
US$190
£135 GBP
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
US$12500
GBP
Arrival formalities
GBP — Pound sterling
Mobile App or eGate (no paper landing card)
- UK ETA — visitors from visa-exempt non-EU countries (rolled out 2024-2025)
- Registered Traveller Service — approved members (optional)
- Commercial invoice
- Packing list
- Bill of lading or Air Waybill
- Country of origin declaration (or Certificate of Origin for FTA preferential entries)
- C88/SAD or CDS electronic declaration
- GB EORI number on invoice
- Phytosanitary / Health Certificate via IPAFFS (regulated products)
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- PROHIBITEDPepper SprayBanned. Pepper spray and CS gas are classified as prohibited firearms.
- PROHIBITEDIvory & CITES-Listed ItemsOne of the world's strictest ivory bans under the Ivory Act 2018.
- PROHIBITEDFirearmsStrict prohibition on most firearms
- PROHIBITEDCounterfeit GoodsIllegal to import counterfeit goods
- PROHIBITEDAdderall (Medication)Amphetamine not licensed in the UK
- PROHIBITEDBody ArmourBody Armour prohibited; penalties for import
- PROHIBITEDKratomKratom prohibited; penalties for import
- PROHIBITEDKhatKhat prohibited; penalties for import
- PROHIBITEDSporting ammunitionImporting ammunition into the UK requires a valid UK firearms or shotgun certificate; tourists without a UK licence cannot import ammunition and are effectively prohibited.
- RESTRICTEDCannabis SeedsSeeds are legal to possess but illegal to germinate. Import from outside UK is restricted.
Related trade routes & FTAs
Active Free Trade Agreements
UK-EU TCA
United Kingdom-European Union Trade and Cooperation Agreement · in force 2021-01-01
CPTPP
Comprehensive and Progressive Agreement for Trans-Pacific Partnership · in force 2018-12-30
A-UKFTA
Australia-United Kingdom Free Trade Agreement · in force 2023-05-31
UK-Japan CEPA
UK-Japan Comprehensive Economic Partnership Agreement · in force 2021-01-01
UK-AU FTA
UK-Australia Free Trade Agreement · in force 2023-05-31
UK-NZ FTA
UK-New Zealand Free Trade Agreement · in force 2023-05-31
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.
- exports-to-sanctioned-jurisdictions
- 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 siteOnline passenger declaration (cash, goods over £10,000)
Travelers carrying cash equivalent to £10,000+
Official site
Regulatory timeline
Known scams
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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?
Standard rate 20%. Reduced 5% on energy, children's car seats, residential conversions. Zero-rated on most food, children's clothing, books, newspapers, public transport. VAT at import collected by HMRC at clearance unless Postponed VAT Accounting elected (then deferred to importer's next return).
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.