If you are travelling to the UK (England, Wales or Scotland) from Spain, your personal allowances mean you can bring in a certain amount of goods without paying duty or tax. The duty-free allowance from Spain to the UK is as follows:
- Cigarettes: 200
- Cigars: 50
- Smoking tobacco: 250g
- Beer: 16 litres
- Wine: 4 litres
- Spirits and other liquors: 1 litre
You can split this allowance, for example, you could bring in 100 cigarettes and 25 cigars (both half of your allowance) . If you go over your allowance, you pay tax and duty on the total value of the goods, not just the value above the allowance. You may have to pay import VAT and customs duty if you exceed your allowance.