We are often asked questions about buying tobacco over the internet from another EU country so we We are often asked about the rules for buying tobacco over the internet from other EU countries. Here’s what you need to know:
Buying Tobacco Online from the EU
- It is only legal if UK VAT and excise duty are paid on the goods.
- The seller must arrange to pay these taxes before shipping to the UK.
- If UK duty is not paid, the goods are likely to be seized by Customs and you could face prosecution.
- Customs generally do not return seized items, even if you later offer to pay the tax.
Gifts from the EU
Even if tobacco is sent as a personal gift, UK excise duty must still be paid before arrival. Relief from import VAT is allowed, but only if:
- It is sent from one private person to another.
- It is strictly for personal use (not resale).
- No payment has been made for the goods.
Buying Tobacco in Person in the EU
When you personally bring tobacco back from another EU country:
- No extra UK tax or duty is due if local tax was included in the purchase price.
- The goods must be for your own use.
- You must carry them back yourself.
- This rule applies to gifts as well.
Quantities That May Raise Questions
Customs will ask you to prove personal use if you carry more than:
- 3,200 cigarettes
- 400 cigarillos
- 200 cigars
- 3kg smoking tobacco
Larger quantities may lead Customs to assume a commercial purpose unless you can give a satisfactory explanation.
Important Note: Changes to the rules happen over time please ensure you check for the latest information directly from the UK Government website.