* Liquor
* Tobacco
* Pure Perfume

All other items are classed as Tax Free.

On July 1, 1999 changes to the Duty-Free and Tax-Free laws that apply to European Union countries came into effect. However, you can still buy a wide range of Duty and Tax-Free goods when you travel abroad.

If you are flying outside the European Union you are entitiled 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, costmetics and skincare; photographic and electrical goods; fashion and accessories; gifts, jewellery and souvenirs. There are no longer any allowance restrictions on these Tax Free items.

DUTY FREE ALLOWANCE / TAX FREE ALLOWANCE
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 been transported 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:

* 3200 cigarettes
* 400 cigarillos
* 200 cigars
* 3 kg of smoking tobacco
* 110 litres of beer
* 10 litres of spirits
* 90 litres of wine
* 20 litres of fortified wine i.e.: port or sherry

PLEASE NOTE THE FOLLOWING EXCEPTIONS STAND FOR THESE EU COUNTRIES:

From Czech Republic - 200 cigarettes or 250g of smoking tobacco or 50 cigars or 100 cigarillos
From Estonia - 200 cigarettes or 250g of smoking tobacco*
From Hungary, Latvia, Lithuania, Poland, Slovakia or Slovenia - 200 cigarettes*

*No limit of on other tobacco products as long as they are for your own use.

* The EU countries currently include: Austria, Belgium, Cyprus (Greek part), Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Irish Republic, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, 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.

* 200 cigarettes; or 100 cigarillos; or 50 cigars; or 250 gms of tobacco
* 2 litres of still table wine
* 1 litre of spirits or strong liqueurs over 22% volume; or 2 litres of fortified wine, sparkling wine or other liqueurs
* 60cc/ml of perfume
* 250cc/ml of toilet water
* £145 worth of all other goods including gifts and souvenirs