HM Revenue and Customs (HMRC) has issued an important warning for Brits arriving back into the UK with certain products, specifically vaping items. In a post on X on Thursday, October 8, the UK tax authority said: "New rules for travellers bringing vaping products into the UK have come into effect. If you’re arriving in Great Britain, you can now bring up to 50ml of vaping liquid for personal use without paying duty and tax."
Declaration and seizure risks
HMRC flagged that amounts above that "must be declared and duty paid on the full quantity". If you fail to declare where appropriate, the goods could be seized. HMRC noted that there are different rules in Northern Ireland "depending on whether you are arriving from an EU or non-EU country". It directed travellers to guidance on GOV.UK for bringing goods into the UK for personal use.
Personal allowances for tobacco and alcohol
The website explains that if you're travelling to Great Britain from outside the UK, a "personal allowance" means you can bring in a certain amount of goods without paying tax or duty. This varies depending on what kind of product it is. For example, the tobacco allowance permits you to bring back one of the following without duty and tax: 200 cigarettes, 100 cigarillos, 50 cigars, 250g tobacco, or 200 sticks of tobacco for electronic heated tobacco devices.
You can also split the allowance, bringing in 100 cigarettes and 25 cigars (both half of your allowance), for example. For the alcohol allowance, how much you can bring depends on what type of alcohol it is. It permits you to bring back, without duty or tax: beer and cider - 42 litres, and wine (still or sparkling) - 18 litres.
Alcohol limits and splitting rules
You can also bring in: spirits and other alcoholic products over 22% ABV (alcohol by volume) - four litres, and alcoholic products up to 22% alcohol ABV (not including beer, cider or wine) - nine litres. Alcoholic products up to 22% ABV include fortified wine (for example port and sherry). Only the last of these allowances can be split, for example you could bring two litres of spirits and 4.5 litres of fortified wine (both half of your allowance).
However, when you’re bringing in goods you must transport them yourself, and use them yourself or give them away as a gift, the website adds. You can find out more on the GOV.UK website.
