This page explains the rules about what goods you can bring with you into the United Kingdom without paying duty or value added tax (VAT) here.
The allowances differ depending on where you are travelling from. Full details of these are on the website of HM Revenue & Customs, which has pages for people:
The Channel Islands are treated as a place outside the United Kingdom and European Union for VAT purposes.
Special rules apply if you bring cigarettes and some tobacco products into the United Kingdom from Estonia, Bulgaria, Hungary, Latvia, Lithuania, Poland, Romania and Slovakia, even though they are members of the European Union. Full details of tobacco allowances from these eight countries are on the website of HM Revenue & Customs.
If you are in any doubt, contact us or check with our officers when you arrive.
Austria, Belgium, Bulgaria, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Irish Republic, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden, United Kingdom.