The UK is currently under Investigation from Brussels as apparently being in breach of EU Duty Free regulations and the duty free allowances permitted by the EU. This is likely to be lengthy process - however until this is resolved the situation remains as follows ...

The following products are classed as Duty Free items:
- Alcohol
- Tobacco
- Pure Perfume
All other items are classed as Tax Free.
On July 1, 1999 changes to the Duty-Free and Tax-Free laws that apply to Spain ( as being part of the EU ) came into effect. However, you can still buy a wide range of Duty and Tax-Free goods when you travel to Spain.
If you are flying between Spain and the UK you are entitled to Tax Free prices on fragrances, cosmetics and skincare; photographic and electrical goods; fashion and accessories; gifts, jewellery and souvenirs. There are no longer any allowance restrictions on these Tax Free items.
Duty Free Allowance / Tax Free Allowance
When travelling from Spain* to the UK you do not have to pay any tax or duty on goods you have bought as long as tax was included in the price when you purchased the items, the items are for your own use, and have been transported to the UK by you. This includes gifts, but does not include any item that is intended to be used as payment or to be resold.
Although there are no limits on the amount of alcohol and tobacco you can bring in from EU countries, customs officials are more likely to ask you questions if you have more than the following:
- 800 cigarettes
- 400 cigarillos
- 200 cigars
- 1 kg of smoking tobacco
- 110 litres of beer
- 10 litres of spirits
- 90 litres of wine
- 20 litres of fortified wine e.g. port or sherry
No limit on other tobacco products as long as they are for your own use.
* Please note that although the Canary Isles are part of Spain they are NOT classed as being part of the EU and therefore a different set of Duty Free rules apply
* New minimum indicative levels applicable from 01-10-2011