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          DUTY FREE
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Travellers returning to the UK
direct from an EC country pay
no duty on goods bought in
those countries.

BUT HM Customs stresses:

- your goods must be for
personal use or for gifts;

- you must not have been paid
to bring back goods for other
people.

EC law lays out guidelines for
what it regards as personal
use. They are:

800 cigarettes
400 cigarillos
200 cigars
1 kg of tobacco
10 litres of spirits
20 litres of fortified wine,
like port and sherry.
90 litres of table wine
110 litres of beer
£71 of gifts bought without
duty.

Although duty-free
restrictions have been eased,
customs officers still make
spot checks for banned goods
like drugs and weapons.

The EC members where the new
"no-duty" law operates are:

Portugal - Netherlands - Irish
Republic - Luxembourg - France
- Germany - Greece - Italy -
Spain - Belgium - Denmark -
Britain.

Goods allowed in duty free for
those arriving from non-EC
countries or buying their
goods at duty free shops
within the EC are:

200 cigarettes
OR 100 cigarillos
OR 50 cigars
OR 250g of tobacco
1 litre of spirits
OR 2 litres of fortified wine
2 litres of table wine
£136 worth of gifts or
souvenirs.