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The Channel Islands are not part of the UK or the EU and are subject to different allowances. To complicate matters further there are duty free differences between the Bailiwick of Jersey and the Bailiwick of Guernsey (which includes the islands of Alderney, Sark, Herm, Jethou and Lihou).
The following goods may be imported into the Bailiwick of Jersey by travellers over 17 years of age without incurring customs duty:
• 200 cigarettes or 250g of other tobacco products.
• 1L of spirits.
• 4L of wine.
• 16L of beer or cider.
• Other goods to a value of £390 (reduced to £270 if arriving by private plane or boat).
Alternatively, you may import more wine or beer if you don't bring in any spirits or tobacco. In this case, you may import:
• 36L of table wine or 48 x 750ml bottles of wine or 110L of beer.
The following goods may be imported into Bailiwick of Guernsey by travellers over 17 years of age without incurring customs duty:
• 200 cigarettes or 100 cigarillos or 50 cigars or 250g of tobacco.
• 4L of still table wine.
• 1L of spirits over 22% volume or 2L of fortified wine/sparkling wine/liqueurs or an additional 4L of still table wine.
• 50L of beer of cider.
• An unlimited value of other goods (if coming from within the EU) or goods to the value of £390 (if coming from a non-EU country; reduced to £270 if arriving by private plane or boat).
Prohibited and restricted goods include unlicensed drugs, offensive weapons, obscene or pornographic material, and counterfeit goods.