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Goods obtained duty and tax paid in the EU are unlimited, as long as tax was paid in the country and they are for your own use. If you bring in more than the following, customs officials are more likely to ask the reason for holding the goods:
• 800 cigarettes or 400 cigarillos or 200 cigars or 1kg of tobacco.
• 90L of still wine.
• 110L of beer.
• 10L of alcoholic beverages stronger than 22% or 20L of fortified or sparkling wine or other liqueurs up to 22%.
If you are arriving from a non-EU country, the following goods may be imported into the UK by persons over 17 years of age without incurring customs duty:
• 200 cigarettes or 100 cigarillos or 50 cigars or 250g of tobacco. These can be combined provided travellers do not exceed their total tobacco allowance.
• 4L of still wine.
• 1L of alcoholic beverages stronger than 22% or 2L of fortified or sparkling wine or other liqueurs up to 22%. These can be combined provided travellers do not exceed their total alcohol allowance.
• 16L of beer.
• Other goods including souvenirs up to the value of £390 (or £270 if arriving by private plane or boat).
The Channel Islands and Gibraltar are treated as being outside of the EU for duty-free purposes.
Prohibited items include illegal drugs, offensive weapons, self-defence sprays, indecent and obscene material, counterfeit and pirated goods, and meat, dairy and other animal products from outside the EEA.
Restricted items include firearms, explosives and ammunition, live animals, endangered species, rough diamonds, and certain radio transmitters.