If you are thinking of going across the Channel to replenish beers, wines, spirits or tobacco products, there are no limits on the amounts of duty and tax paid goods you can bring back personally from another EU country, as long as they are for your own use.
You may, however, be asked questions at the UK border if you have more than: 110 litres of beer; 90 litres of wine; 10 litres of spirits; 20 litres of fortified wines; 800 cigarettes; 200 cigars; 400 cigarillos or 1kg of tobacco to establish these quantities are genuinely for your own use.
The duty-free limits for imports of alcohol and tobacco products from outside the EU are:
You can bring in either, but not both, of the following: 1 litre of spirits or strong liqueurs over 22% volume; 2 litres of fortified wine (such as port or sherry), sparkling wine or any other alcoholic drink that is less than 22% volume; or you can combine these allowances.
For example, if you bring in one litre of fortified wine (half your full allowance) you can also bring in half a litre of spirits (half your full allowance). This would make up your full allowance and you can't go over your total alcohol allowance.
In addition you may also bring back both of the following: 16 litres of beer and 4 litres of still wine.
You can bring in one from the following list: 200 cigarettes; 100 cigarillos; 50 cigars; 250g of tobacco; or you can combine these allowances. For example, if you bring in 100 cigarettes (half your full allowance) you can also bring in 25 cigars (half your full allowance). This would make up your full tobacco allowance. You can’t go over your total tobacco allowance.
You cannot combine alcohol and tobacco allowances.
When travelling to the UK from outside the EU, if you bring in any single item worth more than the £390 goods allowance (£270 if arriving by other means, including private plane or boat for pleasure purposes), you must pay duty and/or tax on the full item value, not just the value above the allowance.
You also cannot group individual allowances together to bring in an item worth more than the limit.
RELATED ARTICLE: What you must know before buying goods from outside EU