HM Revenue & Customs: Updates UK Personal Goods Duty Rates

We use some essential cookies to make this website work. We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services. We also use cookies set by other sites to help us deliver content from their services. You have accepted additional cookies. You can change your cookie settings at any time. You have rejected additional cookies. You can change your cookie settings at any time. Find out about the simplified rates of customs and excise duty used when you declare your personal goods online. The upper threshold rates table for alcoholic products has been updated. The simplified rates table for tobacco has been updated. The Tobacco Duty rates have been updated. The Alcohol Duty and Tobacco Duty rates have been updated. New Tobacco Duty rates from 6pm on 26 November 2025 and from 1 October 2026 added as announced in Autumn Budget 2025. Simplified rates of customs and excise duty for alcohol have been updated. The tobacco simplified rates of excise duty have been updated for Autumn Budget 2024. The tobacco simplified rates of excise duty have been updated for Autumn Statement 2023. The simplified rates of excise duty for alcohol have been updated for 1 August 2023. A link has also been added to the new Alcohol Duty rates. References to 'made-wine' have been changed to 'other fermented products'. The tobacco simplified rates of excise duty have been updated for Spring Budget 2023. Updated Tobacco simplified rates of excise duty. Information about if you go over the upper thresholds for alcohol and tobacco has been added. If you’re bringing personal goods into the UK for your own use, or to be given as a gift and you’re transporting the goods yourself, you can use the online service to: The online service will calculate the duties owed by using simplified rates of customs and excise duty. This is a quick and easy way to make your declaration, and by using the online service, you can pay any tax or duty due before you arrive in the UK. The rates we use to calculate the duties owed will depend on the type of goods and total value of the goods you’re declaring. By using the online service to declare your goods, you’re choosing not to use the customs tariff rates and main Alcohol Duty and Tobacco Products Duty rates to calculate the amount of customs and excise duty you owe. If you think that using the online service does not give you the best overall outcome for all the goods you’re declaring, then you can make an oral declaration to Border Force on arrival in the UK. If you choose to make an oral declaration using the customs tariff rates and main alcohol and tobacco duty rates, they will apply to all the goods you’re declaring. When you enter the value of your goods in a foreign currency, the online service calculates the tax and duty owed using HMRC’s exchange rates for customs and VAT . We use the rates that apply at the time you make your declaration. If you’re making an online or oral declaration, you may have to pay import VAT. Import VAT is calculated on the total value of the goods you’re declaring plus any customs and excise duty due and is charged at the current UK VAT rate. If you’re travelling from EU countries to Great Britain (England, Scotland and Wales), you may not need to pay any customs duty on goods you’re declaring if those goods have been made or produced in the EU. Find more information on bringing personal goods into the UK . The following tables show the simplified rates used to calculate the Excise duty and Customs duty owed on the different types of goods you can declare. If your goods are of EU origin and you meet the conditions for the preferential rate of customs duty, the rate of customs duty will be 0%. If you go over your personal allowances when bringing personal goods into the UK , you must make a declaration and pay any tax and duty due. When making a declaration, there are limits to the amount of alcohol and tobacco you can declare using