Do I have to declare excise-controlled tobacco and alcohol items at United Kingdom customs?

Yes — it has to be declared to United Kingdom customs on arrival.

What happens if I do not declare excise-controlled tobacco and alcohol items 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.

Can I take excise-controlled tobacco and alcohol items out of United Kingdom?

United Kingdom publishes no separate rule for taking excise-controlled tobacco and alcohol items out; the destination's rules are what will apply.

Does the United Kingdom limit for excise-controlled tobacco and alcohol items apply per person or per family?

Per person. Each traveller carries their own allowance and it cannot be pooled with anyone else's.

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.”

How does United Kingdom compare with other countries on excise-controlled tobacco and alcohol items?

Of the 20 countries covered here, 1 prohibit excise-controlled tobacco and alcohol items, 19 limit it and 0 let it through. United Kingdom is among the ones that set a limit.

Can I bring excise-controlled tobacco and alcohol items to United Kingdom?

Official classification: Cigarettes, tobacco and alcoholic beverages (commercial import, Excise Department permit)

Declare

You can bring excise-controlled tobacco and alcohol items 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

Bringing goods into the UK for personal use HM Revenue & Customs / Border Force (GOV.UK)

Questions about Tobacco and alcohol (commercial import, excise permit) in United Kingdom

Do I have to declare excise-controlled tobacco and alcohol items at United Kingdom customs?: Yes — it has to be declared to United Kingdom customs on arrival.
What happens if I do not declare excise-controlled tobacco and alcohol items 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.
Can I post or ship excise-controlled tobacco and alcohol items 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.
Can I take excise-controlled tobacco and alcohol items out of United Kingdom?: United Kingdom publishes no separate rule for taking excise-controlled tobacco and alcohol items out; the destination's rules are what will apply.
Does the United Kingdom limit for excise-controlled tobacco and alcohol items apply per person or per family?: Per person. Each traveller carries their own allowance and it cannot be pooled with anyone else's.
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.”
How does United Kingdom compare with other countries on excise-controlled tobacco and alcohol items?: Of the 20 countries covered here, 1 prohibit excise-controlled tobacco and alcohol items, 19 limit it and 0 let it through. United Kingdom is among the ones that set a limit.

Related items

Accompanied cash Accompanying goods, non-commercial (flat-rate band) Agricultural/forestry/fishery/livestock products (general sub-cap) Alcohol and alcoholic beverages above 22% vol (or undenatured ethyl alcohol 80% vol and over)

Related countries

Australia Canada China France

Other items in this group

Antique and replica weapons Banned knives and edged weapons Buddha images, artifacts/objects, antiques CITES-protected species and products Consumer fireworks Controlled drugs (Misuse of Drugs Regulations, 4th Schedule)