If you are flying outside the European Union you are entitled to your full allowance of goods at Tax and Duty Free prices.
If you are flying within the European Union you are entitled to Tax Free prices on fragrances, cosmetics and skincare; photographic and electrical goods; fashion and accessories; gifts, jewellery and souvenirs.
When travelling from the EU* 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 beentransported 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, 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:
* The EU countries currently include: Austria, Belgium, Bulgaria, Cyprus (Greek part), Czech Republic, Denmark, Estonia, Finland, France, Germany,Greece, Hungary, Irish Republic, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain(but not the Canary Islands), Sweden and the United Kingdom (but not the Channel Islands).
When travelling from outside the EU to the UK you are allowed to bring in the following, provided you travel with the items and do not intend to sell them.