CarryRules

How much Cigarettes, tobacco and alcoholic beverages (commercial import, Excise Department permit) can I bring into United Kingdom?

Declare

You can bring Cigarettes, tobacco and alcoholic beverages (commercial import, Excise Department permit) into United Kingdom, but you must declare it.

Carried Allowed, declare
Declaration Required
Limit No stated quantity

What you need to know

  • No stated quantity
  • Channels: Carried with the traveler

Important

This allowance applies per person, not per family or group.

Official sources

Last verified 2026-09-19

Questions about Cigarettes, tobacco and alcoholic beverages (commercial import, Excise Department permit) in United Kingdom

Do I have to declare Cigarettes, tobacco and alcoholic beverages (commercial import, Excise Department permit) at United Kingdom customs?
Yes — it has to be declared to United Kingdom customs on arrival.

Source: HM Revenue and Customs (HMRC) / Border Force — Bringing goods into the UK for personal use · verified 2026-09-19

What happens if I do not declare Cigarettes, tobacco and alcoholic beverages (commercial import, Excise Department permit) in United Kingdom?
Under Travellers' Allowances Order 1994, if you declare the excess yourself: a flat-rate charge is applied to the excess. The normal duty becomes payable on the excess. Under Customs and Excise Management Act 1979, section 167, if it is treated as smuggling: it is prosecuted as a criminal offence; the goods are confiscated.

Source: HM Revenue and Customs (HMRC) / Border Force — The Travellers' Allowances Order 1994 · verified 2026-09-20

Can I post or ship Cigarettes, tobacco and alcoholic beverages (commercial import, Excise Department permit) to United Kingdom instead of carrying it?
Not under this allowance. It covers goods a traveller carries; a parcel is an import and is assessed under the postal rules instead. Baggage sent before or after you travels under the same allowance.

Source: HM Revenue and Customs (HMRC) / Border Force — The Travellers' Allowances Order 1994 · verified 2026-09-20

Can I take Cigarettes, tobacco and alcoholic beverages (commercial import, Excise Department permit) out of United Kingdom?
United Kingdom publishes no separate rule for taking Cigarettes, tobacco and alcoholic beverages (commercial import, Excise Department permit) out; the destination's rules are what will apply.
Does the United Kingdom limit for Cigarettes, tobacco and alcoholic beverages (commercial import, Excise Department permit) apply per person or per family?
Per person. Each traveller carries their own allowance and it cannot be pooled with anyone else's.

Source: HM Revenue and Customs (HMRC) / Border Force — Bringing goods into the UK for personal use · verified 2026-09-19

Where does this rule come from?
HM Revenue and Customs (HMRC) / Border Force states it in Bringing goods into the UK for personal use. CarryRules last confirmed that sentence at the source on 2026-09-19. The sentence it rests on reads: “There are no personal allowances for goods you bring in to sell or use in your business.”

Source: HM Revenue and Customs (HMRC) / Border Force — Bringing goods into the UK for personal use · verified 2026-09-19

How does United Kingdom compare with other countries on Cigarettes, tobacco and alcoholic beverages (commercial import, Excise Department permit)?
Of the 20 countries covered here, 1 prohibit Cigarettes, tobacco and alcoholic beverages (commercial import, Excise Department permit), 19 limit it and 0 let it through. United Kingdom is among the ones that set a limit.