The Channel Islands and Gibraltar are treated as being outside of the EU for the Duty Free section.

The following items may be imported into the UK without incurring customs duty by travellers aged 17 years and over arriving from non-EU countries:

• 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. 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 £340.

Note: Goods obtained duty and tax paid in the EU are unlimited.

Travelling with pets
To bring animals and birds into the UK, an import licence must be obtained at least six months in advance. Some animals may now qualify for the PET Travel Scheme (PETS) and can be brought into the UK without being put into quarantine. At present, this is limited to certain travel carriers and animals. Severe penalties are imposed on persons attempting to smuggle domestic animals into the country. An illegally imported animal is liable to be destroyed. For further information about importing animals, contact the Department for the Environment, Food and Rural Affairs (website: www.defra.gov.uk/animalh/quarantine/index.htm; 0207 238 6951); or the nearest British mission abroad. 

Abolition of duty-free goods within the EU
On 30 June 1999, the sale of duty-free alcohol and tobacco at airports and at sea was abolished in all of the original 15 EU member states. Of the 10 new member states that joined the EU on 1 May 2004 and the two states that joined on 1 January 2007, these rules apply to all new member states, except for Estonia, Latvia, Lithuania, Bulgaria, and Romania.

There are transitional rules in place for visitors returning to one of the original 15 EU countries from one of these four new countries. Nine of the original 15 EU member states put in place transitional rules for goods from Estonia, Latvia and Lithuania. These are Austria, Belgium, Germany, UK, Denmark, Sweden, Finland, France and Ireland. Imports into these countries include a restriction of 200 cigarettes. An additional restriction of 250g of tobacco for rolling cigarettes applies to Estonia. Four of the original 15 EU member states put in place transitional rules for goods from Bulgaria and Romania. These are Germany, UK, Denmark and Hungary. The restriction for travellers is 200 cigarettes. 

But for all other EU member states, there are no limits imposed on importing tobacco and alcohol products from one EU country to another.

Travellers should note that they may be required to prove at customs that the goods purchased are for personal use only. Member states may follow the EU's guide levels of: 10l of spirits; 20l of intermediate products; 90l of wine (including a maximum of 60l of sparkling wines); 110l of beer; 800 cigarettes; 400 cigarillos (cigars weighing not more than 3g each); 200 cigars and 1kg of tobacco.

All of the transitional rules will expire December 2009.

Prohibited items include unlicensed drugs, offensive weapons, indecent and obscene material featuring children, counterfeit and pirated goods, meat, dairy and other animal products, and pornography.

Restricted items include firearms, explosives and ammunition, live animals, endangered species, certain plants and their produce and radio transmitters.

It's illegal to take any meat, meat products, milk, and milk and dairy products abroad from animals that are susceptible to foot and mouth disease. This ban includes sandwiches, packed lunches, and food for self-catering holidays, and includes fresh, chilled, frozen, tinned, preserved and processed products.