When travelling from the EU (list of country members below) to the UK you do not have to pay any tax or duty on goods you have bought in another EU country as long as tax was included in the price when you purchased the items, the items are for your own use, and have been transported to the UK by you. This includes gifts, but does not include any item that is intended to be used as payment or to be resold.
If you bring back large quantities of alcohol or tobacco from Spain, a Customs Officer is more likely to ask about the purposes for which you hold the goods. This will most likely be the case if you appear at the airport with more than:
Cigarettes | 3200 |
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Cigarillos | 400 |
Cigars | 200 |
Smoking Tobacco | 3kg |
Beer | 110 litres |
Spirits | 10 litres |
Wine | 90 litres |
Fortified Wine (port or sherry) | 20 litres |
Perfume | 60cc/ml |
Toilet Water | 250cc/ml |
Value of goods, gifts and souvenirs | €300 if entering EU country by land or sea and €430 for air passengers |
Please note that the Canary Islands (Fuerteventura, Lanzarote, La Palma, Tenerife, El Hierro, Gran Canaria) and Gibraltar are not part of this agreement and you are restricted in what goods you can take back to the UK.
Cigarettes | 200 |
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Cigarillos | 100 |
Cigars | 50 |
Smoking Tobacco | 250gms |
Spirits | 1 litres |
Wine | 2 litres |
Fortified Wine ( port or sherry) | 2 litres |
Perfume | 60cc/ml |
Toilet Water | 250cc/ml |
Value of goods, gifts and souvenirs | €200 |
The EU Countries are: Austria, Belgium, Bulgaria, Cyprus*, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, The Irish Republic, Italy, Latvia, Lithuania, Luxembourg, Malta, The Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain (but not the Canary Islands), Sweden and the UK.
The Canary Islands and the Channel Islands are not part of the EC. Although Gibraltar is part of the EU, it is outside the Community customs territory and as a result the customs allowances for outside the EU apply.
The official website for the UK Customs & Excise is www.hmrc.gov.uk