Customs and what to declare

[Mcshammer_dj]

This is not really a technical issue but...
Does anyone really understand the rules on bring back alcohol and or tobacco following a visit outside the EU? I want to bring back some bottles of Rum from Jamaica and understand the rules on what I can bring back duty free, but really can't seem to work out what it will cost per bottle to bring back a little bit more.

Any guidance would be great

[AMLightfoot]

Well you have two choices:

1) Go through the 'nothing to declare' tunnel and pray they don't stop you.

2) Phone HMRC and ask them. They usually charge around 25-28% of the retail value, but I'm not sure if it's UK retail value or the price you paid converted into UK £'s.

Excise Duty rates on alcohol and tobacco
The rate of Excise Duty payable on alcohol products like spirits, wines and beers is based on their alcohol content and volume. In the case of wine and cider the rate also depends on whether they're still or sparkling.

5 mins with Google found me this and: HM Revenue & Customs

Nice little downloadable PDF for you. Spirits = £26.81 per litre. So you bring back 3l over your allowance, you need to pay £80.43. It's probably cheaper to stick to your allowance and buy it in the UK. Unless a £90 bottle of specialist Rum only costs you a fiver, in which case go ahead.

[MatthewL]

Quick Google brought this up:

What you are permitted to bring back from abroad without paying any extra tax and VAT will depend on whether you are arriving from the European Union (EU) or from a country outside the EU.

From outside the EU you are permitted to bring back 200 cigarettes, 1 litre of spirits, 2 litres of table wine and other goods up to a value of £145, without paying any tax or VAT. Any duty and Vat on extra alcohol and tobacco goods in excess of this allowance is usually so high as not to make it worthwhile.

As far as other goods are concerned you will have to pay extra tax once you have exceeded your of £145 allowance. This is mainly made up of 17.5% Vat (with a few per cent more for some items if there is duty involved). The exact amount depends on what the items are and where you purchased them.

[FN-GM]

for tobacco you are allowed 200 cigarettes without paying any duty

[Mcshammer_dj]

I have been on Google and seen all the above already, and everyone here is reading this the same way I did. I think I will ring them to confirm

Thanks to all for the help

[plexer]

HM Revenue & Customs: Tax and duty on goods brought to the UK from outside the European Union

Is a bit more information for the traveller.

Ben

[Mcshammer_dj]

So this is what HMRC state:

On each bottle I will pay

1. Import duty: a).60 of a Euro x strength of sprit /100 + b)3.2 euro x the number of Bottles /100
2. Excise Duty: £26.81 per litle of pure alcohol, therefore a litre bottle of rum with a percentage of 40% would be 40% of £26.81
3. Vat: Charged at 20% of the total of the Import and excise charges and the Orig value of the bottle of rum.

This means that a bottle of 40% Rum that costs £10 from the airport will actually cost

21p + £10.70 + £2.19 = £13.10 total duty payable per bottle

therefore £23.10.

Cost of said bottle in Tesco's £15.00

[FN-GM]

So this is what HMRC state:

On each bottle I will pay

1. Import duty: a).60 of a Euro x strength of sprit /100 + b)3.2 euro x the number of Bottles /100
2. Excise Duty: £26.81 per litle of pure alcohol, therefore a litre bottle of rum with a percentage of 40% would be 40% of £26.81
3. Vat: Charged at 20% of the total of the Import and excise charges and the Orig value of the bottle of rum.

This means that a bottle of 40% Rum that costs £10 from the airport will actually cost

21p + £10.70 + £2.19 = £13.10 total duty payable per bottle

therefore £23.10.

Cost of said bottle in Tesco's £15.00

I would risk bring it in. They wont do anything anyway unless you have excessive amounts.

[Mcshammer_dj]

but if they do stop you you get fined and they will take all your stuff of you....

To be honest I will either not bother or hope I can meet a couple of Methodists who will be on our plane back and don't mind carying my extra bottles.

[plexer]

To be honest with you coming back from Jamaica I would not try and bring through stuff and not declare it, I think there will be lots of customs officers when you come back.

Ben

[AMLightfoot]

I suppose it depends on HOW MUCH. 2 or 3 bottles over you can get away with pleading ignorance because lets be honest - the rules are pretty complex and not easily accessible in one place as it took several people finding information in different parts of the HMRC site to get anywhere near an answer. If you're filling the case with bottles then you have a problem. But 3 or 4 bottles is easily 'personal use' - I know we always bring back 2 or 3 bottles of Havana Club 7 year rum when we go to Andorra as it is almost exactly half the price of the UK shops. Neither of us smoke and I refuse to use my duty free allowance on fags for LeBoyfriend's parents so 3 bottles of Havana Club 7anos is fine.

@plexer is right though - coming back from Jamaica you'll probably have a few sniffer dogs floating around and your nervous glancing would be a dead giveaway.

[sidewinder]

I know we always bring back 2 or 3 bottles of Havana Club 7 year rum

You have VERY good taste my favourite rum

[witch]

If you can get it in Tescos, why are you bringing it back? Now if it was Old Oak gold rum I could understand!

[AMLightfoot]

If you can get it in Tescos, why are you bringing it back? Now if it was Old Oak gold rum I could understand!

Indeed. Especially as it's only £15 a bottle in the UK!!! It's not worth the hassle. Now Havana Club 7 year is £37 a bottle in the UK supermarkets and it's €17 in Andorra and at €1.23 to the £1 that makes my €17 bottle of Havana club 7anos about £14 a bottle as opposed to the £37 it was in Sainsburys last time I checked.