Shipping or hand-carrying goods through customs: what is the difference?

Goods imported as freight are not subject to the same tax allowances as goods brought in as accompanied baggage (e.g. goods brought back by travelers returning from holiday).

• For goods imported via post/courier, taxes are payable on consignments of a value greater than £18 (€22).
• For individuals traveling by air or sea, goods up to a value of £340 (€430) can be hand-carried through customs without paying duty or VAT.
• For individuals traveling by land (train or car), goods up to a value of £240 (€300) can be brought in without paying duty or VAT.

Please note that there are limits on the quantity of tobacco and alcohol that can be hand-carried into the EU tax free.