Find below a description of tax free allowances by country. If you exceed those limits,
you may be asked to pay the duty difference in the country of your destination.
The following items may be imported into Australia by travellers over 18 years of age without incurring customs duty:
• 50 cigarettes or 50g of tobacco or cigars.
• 2.25L of alcoholic drinks.
• Personal belongings that you've owned and used for at least 12 months.
• Other goods to a value of A$900 (A$450 if under 18).
There are very strict regulations against the import of non-prescribed drugs, weapons, firearms, wildlife, domestic animals and foodstuffs (including meat, poultry and dairy; plants or parts of plants [including fruit, nuts and seeds]; animal products [including wool, skins and eggs] and any equipment used with domestic animals) and other potential sources of disease and pestilence (such as vaccines or viruses). There are severe penalties for drug trafficking.
For further details on customs regulations, contact the Australian Customs and Border Protection Service (www.customs.gov.au).
The export of protected wildlife and associated products is strictly controlled, including the export of coral, turtle shell, snake or reptile skin, orchids, caviar, ivory products, hunting trophies and traditional medicinal products.
If you plan to export any heritage-listed goods, including works of art, stamps, coins, archaeological objects, minerals and specimens, you need to apply for a special permit.
The export of Australian native animals and plants is either prohibited or restricted.
Also prohibited are firearms, pornography and narcotics.
The following goods may be imported into Canada without incurring customs duty:
• 200 cigarettes and 50 cigars and 200g of loose tobacco and 200 tobacco sticks per person over 18 years of age.
• 1.5L of wine or 1.14L of spirits or 8.5L of beer or ale per person over 18 years of age if entering Alberta, Manitoba and Québec, and over 19 years if entering British Columbia, New Brunswick, Newfoundland and Labrador, Northwest Territories, Nova Scotia, Nunavut, Ontario, Prince Edward Island, Saskatchewan and Yukon.
• Non-residents can bring gifts to the value of C$60 per gift (excluding advertising matter, business-related materials, tobacco or alcoholic beverages).
• Canadian residents can bring goods to the value of C$200 for trips out of the country of 24 hours or more (excluding alcohol and tobacco) and C$800 for trips of 48 hours or more (including alcohol and tobacco).
The import of firearms, explosives, endangered species of animals and plants, animal products, meat, dairy, and food and plant material is subject to certain restrictions and formalities. Check the Canada Border Services Agency website (www.cbsa.gc.ca) for further details.
Some products made from endangered animals may require an export certificate.
The following items may be imported into China without incurring customs duty:
• 400 cigarettes and 100 cigars and 500g of tobacco.
• 1.5L of alcoholic beverages with 12% or more alcoholic content.
• Personal articles up to a value of ¥5,000 for Chinese residents.
• Personal articles which will be left in China up to a value of ¥2,000 for non-residents.
Arms and ammunition, imitation arms, narcotics, fruit, animals and animal products, and any publication (print, audio or video) directed against the public order and the morality of China.
Customs officials may seize audio and videotapes, books, records and CDs to check for pornographic, political or religious material. You must complete baggage declaration forms upon arrival noting all valuables (such as cameras, watches and jewellery); this may be checked on departure. You should keep receipts for items such as jewellery, jade, handicrafts, paintings, calligraphy or other similar items in order to obtain an export certificate from the authorities on leaving. Without this documentation, you cannot take such items out of the country.
All articles banned from import as well as publications or media containing state secrets, valuable cultural artefacts, and endangered/rare animals and plants (and their seeds).
France is within the European Union. If you are travelling from the UK, you are entitled to buy fragance, skincare, cosmetics, Champagne, wine, selected spirits, fashion accessories, gifts and souvenirs - all at tax-free equivalent prices.
If you are travelling from within the EU, there is no limit on the amount or value of goods you may import, providing your goods are for personal consumption. Goods imported for commercial purposes are subject to duty and the following guideline amounts are in place to determine whether this is the case:
• 800 cigarettes or 400 cigarillos or 200 cigars or 1kg of tobacco.
• 10L of spirits over 22%, 20L of alcoholic beverages less than 22%, 90L of wine (no more than 60L of sparkling wine) and 110L of beer.
If you are arriving from a non-EU country, the following goods may be imported into France by persons over 17 years of age without incurring customs duty:
• 200 cigarettes or 100 cigarillos or 50 cigars or 250g of tobacco.
• 4L of wine and 16L of beer and 1L of spirits over 22% or 2L of alcoholic beverages less than 22%.
• Other goods up to the value of €430 for air and sea travellers and €300 for other travellers (reduced to €150 for children under 15).
Items which are either prohibited or require a licence include weapons and ammunition, drugs (other than those prescribed for personal use), live animals, plant products, cultural artefacts and endangered species.
Germany is within the European Union. If you are travelling from the UK, you are entitled to buy fragance, skincare, cosmetics, Champagne, wine, selected spirits, fashion accessories, gifts and souvenirs - all at tax-free equivalent prices. There are no allowance restrictions on these tax-free items.
Büsingen and the Isle of Heligoland are treated as being outside of the EU for duty-free purposes.
If you are travelling from within the EU, there is no limit on the amount or value of goods you may import, providing your goods are for personal consumption. Goods imported for commercial purposes are subject to duty and the following guideline amounts are in place to determine whether this is the case:
• 800 cigarettes or 400 cigarillos or 200 cigars or 1kg of tobacco.
• 10L of spirits over 22%, 20L of alcoholic beverages less than 22%, 90L of wine (no more than 60L of sparkling wine) and 110L of beer.
Note: Until 31 December 2017, travellers arriving from Bulgaria, Croatia, Hungary, Latvia, Lithuania or Romania may only import up to 300 cigarettes.
If you are arriving from a non-EU country, the following goods may be imported into Germany by travellers over 17 years of age without incurring customs duty:
• 200 cigarettes or 100 cigarillos or 50 cigars or 250g of tobacco.
• 4L of wine and 16L of beer and 1L of spirits over 22% volume or 2L of alcoholic beverages less than 22% volume.
• Other goods up to the value of €430 for air and sea travellers and €300 for other travellers (reduced to €175 for children under 15).
Unauthorised firearms and ammunition, unapproved fireworks, unconstitutional literature, pornography which is violent or involves children, any food considered a health hazard, narcotics, dangerous dogs, endangered species and counterfeit goods.
The following goods may be imported into Indonesia by travellers over 18 years of age without incurring customs duty:
• 200 cigarettes or 25 cigars or 100g of tobacco.
• 1L of alcoholic beverages.
• Gifts up to a value of US$250 per person or US$1,000 per family.
Prohibited and restricted goods include narcotics, firearms and ammunition, air guns, sharp weapons, explosives, pornography, animals, fish, plants, films and video recordings.
It is forbidden to take tortoise shells, crocodile skins or ivory out of the country.
The following goods may be imported into Japan by travellers 20 years of age and older without incurring customs duty:
• 400 cigarettes or 100 cigars or 500g of tobacco or 500g of a combination of these.
• 3 bottles (approximately 750ml each) of alcohol.
• 60ml of perfume.
• Other goods up to the value of ¥200,000.
Prohibited items include narcotics, firearms and ammunition, explosives, counterfeit money, obscene material, and articles which infringe upon intellectual copyright.
Restricted items include animals, plants, medicines and cosmetics, hunting guns, air guns and swords.
You should be aware that in Japan cold and flu medication containing stimulants are illegal. You are not permitted to take commonly available nasal decongestant medication such as Sudafed and Vicks inhalers into Japan.
Narcotics and stimulants, child pornography and goods that violate design copyrights, trademarks, patents, breeding and intellectual copyrights.
The following goods may be imported into Malaysia without incurring customs duty:
• 200 cigarettes or 225g of tobacco.
• 1L of alcoholic drinks.
• Food up to the value of RM75.
• 3 pieces of new clothing and 1 new pair of shoes.
• 1 portable electronic item for personal care.
• Other goods up to the value of RM400.
To be eligible for these duty-free allowances, residents must have been out of the country for at least 72 hours and non-residents must plan to visit Malaysia for at least 72 hours.
Illicit drugs, counterfeit currency, indecent publications (books, films, paintings etc), anything considered prejudicial to the interest of Malaysia, piranha fish, turtle eggs, cocoa pods, daggers or flick knives, articles resembling syringes (eg pens or pencils), and poisonous chemicals.
Also prohibited unless accompanied by an import licence are animals, fish, meat, plants, eggs in their shells, explosives and fireworks, arms and ammunition, imitation arms, soil, rice, coral and pharmaceutical products.
The penalty for drug trafficking is death by hanging.
Illicit drugs, turtle eggs and rattan from the Malaysian peninsula.
Also prohibited unless accompanied by an export licence are animals, birds, poultry, meat, cockles, plants, over 3kg of vegetables, palm kernels and seeds, military clothing and equipment, arms and ammunition, antiquities, sugar, rice, coral, live prawns/shrimp/fish, and collections of cultural value (eg of zoological or archaeological interest).
The following goods may be imported into the Maldives over 16 years old without incurring customs duty:
• 200 cigarettes or 25 cigars or 250g of tobacco.
• Goods to the value of MRf6,000.
It’s important to note that while you can drink alcohol in all resorts, it’s illegal to import any alcoholic drinks. A doctor's prescription is required for all medication.
Prohibited imports include religious materials offensive to Islam, idols for worship, pornography, narcotics, live pigs, dogs and dangerous animals.
Restricted imports include alcohol, arms and ammunition, chemicals, pork, live animals and plants, and communications equipment.
Numerous fish and marine products are banned from export, including coral, black coral necklaces, turtle shell, mother of pearl, conch shell and lobster meat.
The following goods may be imported into Mauritius by travellers aged 18 and over without incurring customs duty:
• 250g of tobacco products.
• 1L of spirits and 2L of wine or beer.
• Other goods to the value of Rp7,500 (Mauritians under 12 years old or foreigners) or Rp15,000 (Mauritians over 12 years old).
Prohibited items include dangerous drugs, obscene literature and pornographic materials.
Restricted items requiring a permit include arms and ammunition, and endangered species.
You must declare all fruits and vegetables, plants and seeds, handicrafts made from animal parts (eg bone or feathers), wooden items, and outdoor equipment which may contain traces of soil such as camping gear, golf clubs, bikes and sports shoes.
If carrying prescription medicines, you must bring a copy of the prescription and ensure the medicines are in the original, labelled container.
The following goods may be taken into Myanmar without incurring customs duty:
• 400 cigarettes, 50 cigars or 250g of tobacco.
• 2L of alcoholic drinks.
• 150ml of perfume.
• Other goods to the value of US$500.
Officially, you must declare valuable jewellery; failure to do so may result in you being refused permission to export it on departure.
Counterfeit currencies and goods, pornography, narcotic drugs and psychotropic substances, playing cards, and goods bearing the image of the national flag, the emblem of Buddha or the pagodas of Myanmar.
Arms and ammunitions, pornography, antiques, endangered species, narcotic drugs and psychotropic substances.
You can export gems, jewellery and silverware purchased from authorised shops, but you should obtain paperwork for anything of significant age or value.
The following items may be imported into New Zealand by persons of 17 years of age and over without incurring customs duty:
• 50 cigarettes or 50g of tobacco or cigars or a mixture of all three weighing no more than 50g.
• 4.5L of wine or beer.
• 3 bottles of 1.125L of spirits or liqueurs.
• Other goods to the value of NZ$700.
Because of the importance of agriculture and horticulture to the New Zealand economy, it is illegal to import most foodstuffs (meat, meat products, honey, fruit and dairy). Customs and agricultural officers view any breach of the laws extremely seriously and travellers are fined on the spot. Take care when importing wood products, such as golf clubs, shoes and items made from animal skin and feathers. For further information, contact the nearest embassy, high commission or consulate.
The import of the following items is also prohibited: drugs, counterfeit goods, firearms and weapons (unless a special permit is obtained from the New Zealand police), ivory in any form, tortoise or turtle shell jewellery and ornaments, medicines using musk, rhinoceros or tiger derivatives, carvings or anything made from whalebone or bone from any other marine animals, cat skins or coats, and certain drugs (eg diuretics, depressants, stimulants, heart drugs, tranquillisers, sleeping pills) unless covered by a doctor's prescription. The New Zealand Customs Service website (www.customs.govt.nz) contains comprehensive advice for travellers and details all restricted items. There are heavy fines in place for those caught breaking these rules.
There are export restrictions on firearms and ammunition, drugs, wildlife, plantlife, antiquities and works of art.
The following items may be imported into the Philippines by travellers aged 18 and over without incurring customs duty:
• 2 cartons of cigarettes or 2 tins of tobacco.
• 2 bottles of alcoholic drinks.
• Goods to the total value of US$1,000 (US$2,000 for overseas-based Filipinos and US$250 for children under 18). You may only import one of each type of non-consumable item worth over US$200.
The total purchase for any calendar year may not exceed US$10,000.
Firearms and ammunition, explosives, publications inciting treason or rebellion against the government, obscene or immoral materials, and anything related to carrying out or advertising abortions (which are illegal in the Philippines).
The following goods may be imported into Qatar without incurring customs duty:
• 400 cigarettes.
• Personal items and gifts up to a value of QR3,000.
Alcoholic drinks, drugs, indecent materials (books, magazines etc), weapons, ammunitions, explosives and radioactive equipment.
The following goods may be imported into Singapore by travellers aged 18 years and older without incurring customs duty:
• 1L of spirits.
• 1L of wine.
• 1L of beer.
• Goods to the value of S$600 (if out of the country for more than 48 hours) or S$150 (if out of the country for less than 48 hours).
There is no duty-free allowance for cigarettes and tobacco products.
These allowances do not apply if arriving from Malaysia or if you've spent less than 48 hours out of Singapore. If you don't use your allowance of spirits, then you may import an additional 1L of either wine or beer without incurring customs duty. Alcohol is expensive in Singapore, so bringing in duty-free drinks within these limits is a popular way to save a little money. You can find further information on the Singapore Customs website (www.customs.gov.sg).
Chewing gum, chewing tobacco, electronic cigarettes and other ‘imitation tobacco products’, cigarette lighters of revolver or pistol shape, controlled drugs or psychotrophic substances, firecrackers, endangered species of wildlife and their byproducts, all pornographic films and literature, reproduction of copyright material, and seditious or treasonous material. The penalties for possession of narcotics are severe and visitors not complying with drug regulations do so at the risk of death.
A permit is required in order to import various restricted items. These include animals and their byproducts, meat, fruit, vegetables, fish, arms, explosives, bullet-proof clothing, toy guns, weapons, films, videos, video games, publications, audio records, pharmaceuticals, poisons, telecommunication and radio communication equipment and radioactive materials.
Export permits are required for items including arms, ammunition, explosives, animals, telecommunications equipment, film, videotapes and discs, precious metals and stones, and drugs and poisons.
The following goods may be imported into South Korea by travellers aged 19 and over without incurring customs duty:
• 200 cigarettes.
• 1 bottle of alcohol up to 1L.
• 60ml of perfume.
• Other goods to the value of US$400.
Prohibited and restricted goods include weapons, food (small quantities allowed, but you must declare it), counterfeit goods and money, publications infringing upon the constitution and public peace, narcotics and endangered species.
The export of counterfeit goods is taken very seriously and can be subject to a prison sentence.
The following items may be imported by persons over 20 years of age without incurring customs duty:
• 200 cigarettes or 25 cigars or 454g of tobacco.
• 1L of alcoholic beverages.
• Other goods for personal use up to the value of NT$20,000.
Fruit, live animals (other than pets with permits), plants and their products, narcotics, arms and ammunition, endangered species (unless you have a permit), and articles infringing upon the rights of patents, trademarks and copyrights.
The following goods may be imported into Thailand without incurring customs duty:
• 200 cigarettes or 250g of cigars or tobacco.
• 1L of alcohol.
• Goods to the value of ?10,000.
Prohibited imports include obscene and pornographic objects and publications, goods displaying the Thai national flag, narcotics, counterfeit currency, fake Royal/official seals, and pirated and counterfeit goods.
Restricted imports include drugs, food, weapons and ammunition, antiques and artworks, and endangered species.
Any drug-related offences are severely punished and may result in life imprisonment or even the death penalty.
There are restrictions on the export of illegal drugs and all firearms and ammunition. The export of antiques or artworks requires a certificate of authorisation from the Department of Fine Arts in Thailand.
The following items may be imported into the United Arab Emirates without incurring customs duty:
• 400 cigarettes and 50 cigars and 500g of tobacco.
• 4L of wine or spirits or 24 cans of beer.
• Goods to the value of AED3,000.
Narcotics, goods from boycotted countries (eg Israel), ivory, rhino horn, gambling devices, original engravings, prints or sculptures, any immoral publications or media contradicting Islamic teachings, counterfeit currency, and cooked or homemade food.
If you are planning to carry medication into the country, check with your embassy in advance, as some common, over-the-counter medicines that are freely available elsewhere in the world are prohibited in the UAE. Penalties are severe - you could go to prison if you’re caught.
Goods obtained duty and tax paid in the EU are unlimited, as long as tax was paid in the country and they are for your own use. If you bring in more than the following, customs officials are more likely to ask the reason for holding the goods:
• 800 cigarettes or 400 cigarillos or 200 cigars or 1kg of tobacco.
• 90L of still wine.
• 110L of beer.
• 10L of alcoholic beverages stronger than 22% or 20L of fortified or sparkling wine or other liqueurs up to 22%.
If you are arriving from a non-EU country, the following goods may be imported into the UK by persons over 17 years of age without incurring customs duty:
• 200 cigarettes or 100 cigarillos or 50 cigars or 250g of tobacco. These can be combined provided travellers do not exceed their total tobacco allowance.
• 4L of still wine.
• 1L of alcoholic beverages stronger than 22% or 2L of fortified or sparkling wine or other liqueurs up to 22%. These can be combined provided travellers do not exceed their total alcohol allowance.
• 16L of beer.
• Other goods including souvenirs up to the value of £390 (or £270 if arriving by private plane or boat).
The Channel Islands and Gibraltar are treated as being outside of the EU for duty-free purposes.
Prohibited items include illegal drugs, offensive weapons, self-defence sprays, indecent and obscene material, counterfeit and pirated goods, and meat, dairy and other animal products from outside the EEA.
Restricted items include firearms, explosives and ammunition, live animals, endangered species, rough diamonds, and certain radio transmitters.
The following goods may be imported by visitors over 21 years of age into the USA without incurring customs duty:
• 200 cigarettes or 100 cigars.
• 1L of alcoholic beverage.
• Goods up to a value of US$800 (returning residents who have been out of the country for at least 48 hours; this limit is applicable once every 30 days and is reduced to US$200 for travellers who have already used the allowance or have been out of the USA for less than 48 hours).
• Goods up to a value of US$100 (non-residents visiting the USA for at least 72 hours).
Travellers arriving from certain Caribbean and Latin American countries may import up to 2L of alcoholic beverages, as long as at least 1L was produced in one of the applicable countries.
US residents returning from a US insular possession (American Samoa, Guam or US Virgin Islands) have a duty-free allowance of US$1,600, including up to 1,000 cigarettes (at least 800 of which must have been bought in the insular possession) and 5L of alcoholic beverages, one of which must be a product of the insular possession.
Further information on US customs regulations is available online (www.cbp.gov).
The following are either banned or may only be imported under licence:
• Narcotics and dangerous drugs, unless for medical purposes (doctor's certificate required).
• Absinthe.
• Biological materials, some seeds, fruits and plants (including endangered species of plants and vegetables and their products).
• Firearms and ammunition (with some exceptions - consult the customs website).
• Meat and poultry products - fresh, dried or canned.
• Certain fish (unless certified as disease free).
• Dairy products and eggs.
• Wildlife and endangered species, including crustaceans, molluscs, eggs, game and hunting trophies and crafted articles of any part thereof.
• Dog and cat fur.
• Some art and artefacts.
• Haitian animal hide drums.
• Some automobiles.
• More than one article (limited to once every 30 days) displaying a counterfeit or confusingly similar logo to trademarked and copyrighted articles.
• Merchandise from embargoed countries: Cuba, Iran, Myanmar and most of Sudan; information materials (pamphlets, books, tapes, films and recordings) are permitted.
Weapons and drugs.
The following items may be freely imported into Vietnam by travellers without incurring customs duty:
• 400 cigarettes or 100 cigars or 500g of tobacco.
• 1.5L of spirits over 22% volume or 2L of fortified wines or liqueurs under 22% volume or 3L of other alcoholic drinks.
• 5kg of tea and 3kg of coffee.
• Other goods to the value of ?5,000,000.
Prohibited imports include weapons, ammunition, explosives, military equipment, antiques, drugs, toxic chemicals, immoral products, firecrackers, more than 400 cigarettes, and raw gold.
Prohibited exports include weapons, ammunition, explosives, military equipment, antiques, drugs, toxic chemicals, wild animals, endangered plants and animals, documents related to national security, and raw gold.