Overview
The following goods may be imported by persons over 17 years of age without incurring customs duty if obtained duty- and/or tax-free outside the EU:

• 200 cigarettes or 100 cigarillos or 50 cigars or 250g of tobacco.
• 1l of spirits and distilled beverages (more than 22%) or 2l of other alcoholic beverages with an alcoholic strength not exceeding 22%, including sparkling or fortified wine, plus 2l of table wine.
• 60ml of perfume and 250ml of eau de toilette.
• Other dutiable goods to the value of ?175, or ?90 if under 15 years old.

Abolition of duty-free goods within the EU
On 30 June 1999, the sale of duty free alcohol and tobacco at airports and at sea was abolished in all of the original 15 EU member states. Of the 10 new member states that joined the EU on 1 May 2004 and the two states that joined on 1 January 2007, these rules already apply to Cyprus and Malta. There are transitional rules in place for visitors returning to one of the original 15 EU countries from one of the other new EU countries. But for the original 15, plus Cyprus and Malta, there are no limits imposed on importing tobacco and alcohol products from one EU country to another. Travelers should note that they may be required to prove at customs that the goods purchased are for personal use only. Member states may follow the EU’s guide levels of: 10l of spirits; 20l of fortified wine; 90l of wine; 110l of beer; 800 cigarettes; 400 cigarillos; 200 cigars and 1kg of tobacco.

Prohibited Imports
Firearms, ammunition, explosives, offensive weapons, indecent/obscene material, plants or bulbs, live or dead animals, bird or poultry, endangered species, meat and meat products and hay or straw (even if used as packing).