What Non-EU Arrivals Can Bring Duty-Free in Wine, Beer, Spirits and Tobacco

Travellers arriving in the European Union from outside the bloc can bring set amounts of wine, beer, spirits and tobacco for personal use without paying the VAT and excise duty that would otherwise apply. The goods must not be for resale. The limits are summarised for the public by Your Europe, the European Commission’s citizens’ portal. Member states can apply a lower tobacco limit to some arrivals.

Great Britain sets its own personal allowances for arrivals from outside the UK. Several of its alcohol figures are well above the EU’s. The figures below come from Your Europe, GOV.UK and Revenue’s Irish guidance for travellers. Alcohol and tobacco are only part of the picture. Your Europe also sets a separate allowance for other goods, covered in the age section below.

Alcohol Limits for Arrivals From Outside the EU

Goods can enter free of VAT and excise duty when they are not for resale and stay within the limits. The same applies to travellers arriving from the Canary Islands or other territories outside EU VAT and excise rules.

For arrivals from outside the EU, the guidance sets 4 litres of still wine and 16 litres of beer as the core alcohol allowances. The figures apply only to arrivals from outside the bloc. Revenue’s guidance for Ireland gives the same figures.

Alongside the wine, the allowance covers one further option: 1 litre of spirits over 22% vol., 1 litre of undenatured ethyl alcohol at 80% vol. or more, or 2 litres of fortified or sparkling wine. Revenue describes the 2-litre option as other alcoholic drinks with no more than 22% alcohol.

The 1-litre and 2-litre options form a single total for that category, which the traveller can split as they choose. Revenue gives the example of 0.5 litres of spirits and 1 litre of port.

Great Britain’s wine figure covers still and sparkling wine together. Under the EU rules, still wine sits within the 4-litre figure, and sparkling wine falls under the 2-litre option.

Under-17 Rule
Under the EU guidance, travellers under 17 get no duty-free allowance for tobacco or alcohol. Great Britain gives them no personal allowance for those products either.

Tobacco Limits in Two Tiers

Tobacco is set in two tiers. The higher limit is 200 cigarettes, 100 cigarillos, 50 cigars or 250 grams of tobacco. The lower limit is 40 cigarettes, 20 cigarillos, 10 cigars or 50 grams of tobacco. Each EU country may apply a higher or lower limit.

The lower tier is one-fifth of the higher one in every category: 40 against 200 cigarettes, 20 against 100 cigarillos, 10 against 50 cigars and 50 grams against 250 grams.

Products can be mixed, but the combined total must stay within the applicable limit. A traveller carrying cigarettes and tobacco together counts both against one total. Revenue gives the example of 100 cigarettes and 50 cigarillos, and says the allowance can be split in fractions.

Ireland’s Revenue also lists a reduced tier for transport crew: 40 cigarettes, 20 cigarillos, 10 cigars or 50 grams of smoking tobacco. Revenue also says oral smokeless tobacco is generally prohibited.

Which tier applies depends on the member state of arrival and on how the traveller arrives, as the next section explains.

Which Member States Apply the Lower Tier

Some member states apply the lower tobacco limit to travellers arriving by land and sea. Your Europe lists Bulgaria, Croatia, Greece, Hungary, Latvia, Lithuania, Poland and Slovakia for this group.

Estonia and Romania apply the lower limit to all travellers. Together, the two groups name 10 member states.

Your Europe describes this country list as indicative and says it may change. It points travellers to the customs authorities of the destination country.

Journeys through Switzerland follow separate rules. Your Europe says that travel between two EU countries via Switzerland is subject to Swiss customs rules. Alcohol or tobacco above Swiss thresholds must be declared when entering Switzerland and again when re-entering the EU. Switzerland may ask for a financial guarantee, which is refunded when the traveller leaves with the goods.

Set side by side, the still-wine allowances differ by more than fourfold.

Age Limits and Declaration Rules

Under the EU guidance, travellers under 17 receive no duty-free allowance for tobacco or alcohol. Your Europe notes that stricter rules for under-17s vary by country.

Other goods have a separate allowance. Your Europe gives up to €300 per traveller, or €430 for air and sea travellers, and says some countries set €150 for travellers under 15. Revenue gives €430 for travellers aged 15 and over and €215 for those under 15.

Great Britain applies a similar age rule with an extra declaration step. Travellers under 17 get no personal allowance for alcohol, tobacco or vaping products. They can bring those products for their own use, but must declare them before arriving in the UK.

In Great Britain, goods above the allowance must be declared online before travel or at the border on arrival. Declaration is required when a traveller exceeds the allowance. Duty applies to the whole amount in that category, not only the excess. GOV.UK gives two examples: 19 litres of wine means duty on all 19 litres, and 200 cigarettes plus 50 cigars means duty on both. Excise duty applies to alcohol and tobacco, and import VAT may also apply. Undeclared goods could be seized.

How the Great Britain Figures Compare

For arrivals in Great Britain from outside the UK, personal allowances are 18 litres of wine, still or sparkling, and 42 litres of beer and cider. Spirits over 22% ABV are allowed up to 4 litres. Other products up to 22% ABV, such as fortified wine like port or sherry, are allowed up to 9 litres. The 9-litre allowance can be split; GOV.UK’s example gives 4.5 litres of fortified wine, half of it.

The tobacco allowance is one of the following: 200 cigarettes, 100 cigarillos, 50 cigars, 250 grams of tobacco, or 200 sticks for electronic heated tobacco devices. The allowance can be split across product types, with GOV.UK giving the example of 100 cigarettes and 25 cigars.

Set side by side, the still-wine allowances differ by more than fourfold. Great Britain’s 18 litres compares with the EU’s 4 litres of still wine, and the EU’s sparkling wine falls under its 2-litre option. The beer allowance is more than two and a half times as large in Great Britain, at 42 litres against 16 litres in the EU.

The spirits allowance is 4 litres in Great Britain and 1 litre in the EU, where spirits is one option within a single total. Both systems set the top cigarette allowance at 200, while the EU adds a lower tier.

Great Britain’s tobacco list adds 200 sticks for electronic heated tobacco devices, a category the EU figures in this article do not include.