FLYING ABROAD? BRINGING BACK CIGARETTES OR ALCOHOL?
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1 1 MAY 2004 FLYING ABROAD? BRINGING BACK CIGARETTES OR ALCOHOL? Don t be taken for a smuggler. CUSTOMS ALLOWANCES FOR OUTSIDE THE EU APPLY TO THE CANARY ISLANDS, GIBRALTAR AND THE CHANNEL ISLANDS
2 Customs want the same things as the vast majority of ordinary law-abiding citizens. We want you to enjoy your visit abroad. But we also have a duty to protect you and your family from threats like drugs, firearms, disease and paedophiles. And we want to stop tobacco and alcohol smugglers evading taxes that fund vital public services. SHOPPING WITHIN THE EU 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, and the UK (but not Gibraltar or the Channel Islands). *Though the whole of Cyprus is part of the EU, goods from any area of Cyprus not under effective control of the Government of the Republic of Cyprus are treated as non-eu imports. Although Gibraltar is part of the EU, it is outside the Community customs territory. The customs allowances for outside the EU therefore apply. You can: Bring back into the UK as much EU duty paid tobacco and alcohol as you like as long as it is for your own use, which includes: Bringing back goods for your own consumption. Bringing back gifts for family and friends. But there are limits on the amount of tobacco products you can bring back from some EU countries without paying UK duty: From CZECH REPUBLIC 200 cigarettes or 250g of smoking tobacco or 50 cigars or 100 cigarillos From ESTONIA 200 cigarettes or 250g of smoking tobacco* From HUNGARY, LATVIA, LITHUANIA, POLAND, SLOVAKIA OR SLOVENIA 200 cigarettes* *No limit of on other tobacco products as long as they are for your own use.
3 If you have tobacco products over these limits you should speak to a Customs officer in the red channel or on the red point phone. You cannot: Bring back tobacco and alcohol goods for commercial purposes, which includes: Bringing back goods for payment even payment in kind. Bringing back goods for friends and family if they are paying you, giving you the cost price or paying for some or all of your travel costs. Bringing back goods for re-sale. If you bring back large quantities of alcohol or tobacco goods and are stopped by Customs you may be asked some basic questions about your trip and purchases. You are particularly likely to be asked questions if you have more than: 3200 cigarettes 400 cigarillos 200 cigars 3kg of smoking tobacco 110 litres of beer 90 litres of wine 10 litres of spirits 20 litres of fortified wine (such as port or sherry) These are only guide levels based on European law and Customs do NOT enforce any absolute limits. The questions and checks which the Officer makes could be about: the type and quantity of goods you have bought why you bought them how you paid for them whether all your goods are openly displayed or concealed how often you travel how much you normally smoke or drink any other relevant circumstances. The Officer will take into account all the factors of the situation and your explanation. If you are unable or you refuse to provide a satisfactory explanation the Officer may
4 well conclude that those goods are for commercial purposes and not for your own use. If we are satisfied the goods are being brought into the UK for a commercial purpose, and are not for own use we may seize them and any vehicle used to transport them and may not return them to you. SHOPPING OUTSIDE THE EU This includes the Canary Islands, Gibraltar and the Channel Islands You can bring back into the UK: 200 CIGARETTES; OR 100 CIGARILLOS; OR 50 CIGARS; OR 250GMS OF TOBACCO 2 LITRES OF STILL TABLE WINE 1 LITRE OF SPIRITS OR STRONG LIQUEURS OVER 22% VOLUME; OR 2 LITRES OF FORTIFIED WINE (SUCH AS PORT OR SHERRY), SPARKLING WINE OR OTHER LIQUEURS 60CC/ML OF PERFUME 250CC/ML OF EAU DE TOILETTE 145 WORTH OF ALL OTHER GOODS INCLUDING GIFTS AND SOUVENIRS You cannot: Bring back goods for payment even payment in kind Bring back goods for friends and family if they are paying you, giving you the cost price or paying for some or all of your travel costs. Bring back goods for resale or for business purposes If you are stopped by Customs you may be asked questions about your purchases and your understanding of the Customs allowances shown above. If you try to bring in more than your personal allowance and do not declare the excess to Customs in the Red Channel (or Red Point) you may lose all of your alcohol and tobacco, including the allowance.
5 Genuine shoppers have nothing to fear but Customs are tough on smugglers YOUR RIGHTS In all dealings with the public, Customs Officers are expected to be courteous, impartial and behave with complete integrity. If you have a complaint that cannot be resolved on the spot please contact one of Customs' Complaints Units. If you are still not satisfied you can ask the Adjudicator, who acts as a fair and unbiased referee, to review your complaint, or you can ask an MP to refer your case to the Parliamentary Ombudsman. Further details, including the addresses of the Complaints Units, are in Notice If you have goods or a vehicle seized by Customs you will be given a receipt and an explanation why the items were seized. The Officer will also give you a leaflet explaining: How to appeal if you think the seizure was unlawful an appeal against the legality of a seizure must be made within one month of the date of seizure and will be heard at a Magistrates Court. Further details of the appeals process are in Notice 12A. How to ask for your goods/vehicle back. If Customs refuse you can ask for the decision to be reviewed. If you are still not satisfied you can refer the case to an independent Tribunal. Further details of the VAT and Duties Tribunal system are in Notice 990.
6 OUR RIGHTS Customs Officers expect to be able to carry out their duties with the assistance and support of the travelling public. When people are travelling from another EU country, Customs Officers have the right to stop, question and check for prohibited or restricted goods, such as drugs or firearms, or where they have reasonable grounds to believe someone may have alcohol or tobacco goods which are liable to forfeiture. Customs Officers have the right to stop, question and check when people are travelling from outside the EU Customs Officers have the right to seize smuggled goods and vehicles used for smuggling. MORE ADVICE If you need more advice, or copies of the Notices, please ring the Customs & Excise National Advice Service on or visit If you have any information about illegally imported drugs, alcohol, cigarettes or tobacco, call CUSTOMS CONFIDENTIAL free on Or you can fax us free on , or write to Freepost SEA 939, PO Box 100, Gravesend, Kent DA12 2BR. ALL OF CUSTOMS ACTIONS TO TACKLE SMUGGLING OF ALCOHOL AND TOBACCO ARE BASED ON EU AND UK LEGISLATION. Crown copyright Published by HM Customs and Excise, April /CD/010
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