Please note that the following information refers specifically to products taken from Austria into the UK for personal, not commercial, use. For information on importing goods from outside the EU, or for any other purposes, please check the websites below.

 

As Austria and the UK are both members of the EU, you do not have to pay tax or excise duty on alcohol and tobacco products which you have bought tax-paid in Austria, provided they are for your own personal use and are being transported by you. 'Own use' covers goods for your own consumption and gifts. However, if you are carrying large quantities of alcohol or tobacco, a Customs Officer may ask you to questions to prove that the goods are for your personal use and not for commercial purposes.

 

Please note that there are restrictions on tobacco products brought into the UK from some of the newer EU member states. You will find further information on this, and on a range of other travel-related questions, in the Information for Travellers section on the HM Revenue & Customs travel website.

 

From July 2007, UK excise duty must be paid on all alcohol and tobacco products sent by post to the UK, including gifts and items for personal use. This applies to both EU and non-EU countries. It is still possible to send these products to the UK, but UK excise duty must be paid first, and the goods can only be sent via a UK-based Registered Excise Dealer and Shipper (REDS). To find a REDS agent, please contact the British International Freight Association.

 

If you travel to the UK from Austria, or another EU country, you can take a reasonable amount of any food, provided it was bought in an EU country, is a personal import, and is free from disease. A personal import is something that is for your own personal use and not to sell to other people. If it is a large amount, you may need to satisfy Customs Officers that the food is for your personal use. Rules relating to personal imports also cover parcels of food posted from abroad and addressed to an individual in the UK.

 

For further information on importing food and plants to the UK, and to check on the on-line database, visit the Defra Personal Food and Plant Imports website. Detailed information is also available on the Food Standards Agency Personal Imports website.