As Christmas approaches many people take a short trip to Europe or further afield to do some Christmas shopping. HMRC have recently issued some guidance in regards to your allowances on goods purchased.
If you are planning a short trip across the Channel to stock up on some festive beers, wines, spirits and tobacco there are no limits on the amount of duty and tax paid goods that you can bring back for your own personal consumption. They do need to have been purchased from another EU country. You should be aware however, that UK Border control may question you if you have more than:
90 litres of wine
10 litres of spirit
110 litres of beer
20 litres of fortified wine
800 cigarettes, 200 cigars, 400 cigarellos, 1kg of tobacco
HMRC have issued more detailed guidance as in their words 'HMRC is keen to remind the general public how much they can actually bring back from abroad or buy from online overseas sellers without having to pay import duty or VAT. You don't want to be faced with unexpected extra charges when you thought you had found a bargain.'
So, to clarify, the limits are as follows:
If you arrive in the UK by commercial sea or air transport from a non-EU country you can bring in up to £390 worth of goods for personal use without paying customs duty or VAT. This excludes tobacco and alcohol which have separate allowances. If you arrive in the UK by other means, including private plane or boat for pleasure purposes the limit reduces to £270. Above these allowances and up to £630 of goods, there is a duty flat rate of 2.5%.
If you buy goods over the internet or by mail order from outside the EU you will have to pay VAT if the value of the package is over £15.
If the goods are over £135 in value customs duty may also be due, although this depends on what they are and where they have been sent from. Where however the actual amount of duty is less than £9 this will not be charged
If someone sends you a gift from outside the EU, import VAT will only be due if the package is valued at over £40. To qualify as a gift , the item must be sent from one private individual to another, with no money changing hands. It should be noted that excise duty is always due on all alcohol and tobacco products purchased online or by email.
If you don't fancy a trip overseas in the run up to Christmas this year, the largest German Christmas market outside of Germany is actually located in.....................Birmingham!
