UK HMRC publishes guide to simplified rates for bringing personal goods into the UK

According to a notice from HM Revenue & Customs (HMRC), individuals bringing personal-use goods or gifts into the UK can use an online service to declare them at simplified rates and pay tax in advance. Filing online also means giving up the option to apply the customs tariff and the main tax rates for alcohol and tobacco. If they consider this disadvantageous for all their goods, they can instead make an oral declaration to Border Force on arrival. The new simplified tobacco excise duty rates apply from October 1, 2026. Tobacco exceeding the personal allowance must be declared; online declarations for alcohol and tobacco are subject to limits; and other goods with a total value exceeding £630 are taxed at simplified rates.